The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
(3)
The world's population growth and the increasing demand for new infrastructure facilities and buildings , present us with the vision of a higher resources consumption, specially in the form of more durable concrete such as High Performance Concrete (HPC) . Moreover , the growth of the world pollution by plastic waste has been tremendous. The aim of this research is to investigate the change in mechanical properties of HPC with added waste plastics in concrete. For this purpose 2.5%, 5% and 7.5% in volume of natural fine aggregate in the HPC mixes were replaced by an equal volume of Polyethylene Terephthalate (PET) waste , got by shredded PET bottles. The mechanical propert
... Show MoreThe removal of boron from aqueous solution was carried out by electrocoagulation (EC) using magnesium electrodes as anode and stainless steel electrodes as cathode. Several operating parameters on the removal efficiency of boron were investigated, such as initial pH, current density, initial boron ion concentration, NaCl concentration, spacing between electrodes, electrode material, and presence of carbonate concentration. The optimum removal efficiency of 91. 5 % was achieved at a current density of 3 mA/cm² and pH = 7 using (Mg/St. St. ) electrodes, within 45 min of operating time. The concentration of NaCl was o. 1 g/l with a 0.5cm spacing between the electrodes. First and second order rate equation were applied to study adsorp
... Show More
(1)
This study focused on treating wastewater to remove phosphorus by adsorption onto naturaland local materials. Burned kaolin, porcelinite, bauxite and limestone were selected to be testedas adsorption materials.The adsorption isotherms were evaluated by batch experiments, studyingthe effects of pH, temperature and initial phosphorus concentration. The results showed that at pH6, temperature 20°C and 300 mg/l initial phosphorus concentration; the sorption capacity was0.61, 9, 10 and 13 mg/g at 10 h contact time, for burned kaolin, porcelanite, limestone and bauxiterespectively. As the pH increased from 2 to 10 the removal efficiency for the materials differs inbehaviour. The removal efficiency increased from 40 to 90 % for limestone, and dec
... Show More
(3)
Graphic design constitutes the human necessity for the design action, so there is no design achievement that is not considered in its founding project and its final realization as a response to a specific necessity. As a result of knowledge, which is the product of experience and is the result of applied science, design is based on observation, study and development, leading to the main goal, which is the utilitarian and aesthetic function that is put into the final consideration of design, and drug packaging design has an important role in all marketing fields, as companies compete with each other to attract the largest number Possible from consumers in a way that guarantees them material profit, and in order to achieve this, it always
... Show More
The Wheat husk is one of the common wastes abundantly available in the Middle East countries especially in Iraq. The present study aimed to evaluate the Wheat husk as low cost material, eco-friendly adsorbents for the removal of the carcinogenic dye (Congo red dye) from wastewater by investigate the effect of, at different conditions such as, pH(3-10), amount of adsorbents (1-2.3gm/L),and particle size (125-1000) μm, initial Congo red dye concentration(10, 25 , 50 and 75mg/l) by batch experiments. The results showed that the removal percentage of dye increased with increasing adsorbent dosage, and decreasing particle size. The maximum removal and uptake reached (91%) , 21.5mg/g, respectively for 25 initial concent
... Show More
(4)
(12)
(10)
Iraqi siliceous rocks were chosen to be used as raw materials in this study which is concern with the linear shrinkage and their related parameters. They are porcelinite from Safra area (western desert) and Kaolin Duekla, their powders were mixed in certain percentage, to shape compacts and sintered. The study followed with thermal and chemical treatments, which are calcination and acid washing. The effects on final compact properties such as linear shrinkage were studied. Linear shrinkage was calculated for sintered compacts to study the effects of calcination processes, chemical washing, weight percentage, sintering processes, loading moment were studied on this property where the compacts for groups is insulating materials.
Linear
Essential oils were extracted from Syzqiumoramac clove, Nigella sativa and eucalyptus oil for purpose of studying effect of these oils on adult cockroaches as repellents and extent of their attraction to them by treating biscuits with three concentrations (0.5, 0.25,1%). The results showed that clove oil was significantly more repellent than black seed oil at a concentration (1%), as average for five days was (0.32) compared to black seed oil (1.36). Insects attracted towards lunch averaged 7.58, 14 and this indicates fading of repellent effect due to penetration of the aroma of volatile clove oil. Results also showed that clove oil has a more lethal effect by direct spraying on nymphs and adults than black seed oil, as mortality in
... Show More