The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

The organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researcher

The analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is

Risk identification and assessment can be analysed using many risk management tools. Fishbone diagram is one of these techniques which can be employed, for the identification of the causes behind the construction failure, which   has become a phenomenon that often gets repeated in several projects. If these failures are not understood and handled scientifically, it may lead to disputes between the project parties. Additionally, the construction failure also leads to an increase in the project budget, which in turn causes a delay in the completion of the projects. Punching shear in reinforcement slab may be one of the reasons for construction failures. However, there are many doubts about other causes that lead to this failure as w

This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (d_ps). So that the depth of strands to overall depth of the section ratio (d_ps

Test results of eight reinforced concrete one way slab with lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural behavior of one way slabs. The test parameters were the lacing steel ratio, flexural steel ratio and span to the effective depth ratio. One specimen had no lacing reinforcement and the remaining seven had various percentages of lacing and flexural steel ratios. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The specimens were tested under two equal line loads applied statically at a thirds part (four point bending test) up to failure. Three percentage of lacing and flexural steel ratios wer

Four simply supported reinforced concrete (RC) beams were test experimentaly and analyzed using the extended finite element method (XFEM). This method is used to treat the discontinuities resulting from the fracture process and crack propagation in that occur in concrete. The Meso-Scale Approach (MSA) used to model concrete as a heterogenous material consists of a three-phasic material (coarse aggregate, mortar, and air voids in the cement paste). The coarse aggregate that was used in the casting of these beams rounded and crashed aggregate shape with maximum size of 20 mm. The compressive strength used in these beams is equal to 17 MPa and 34 MPa, respectively. These RC beams are designed to fail due to flexure when subjected to lo