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.
Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet
... Show MoreThe main purpose of this paper, is to characterize new admissible classes of linear operator in terms of seven-parameter Mittag-Leffler function, and discuss sufficient conditions in order to achieve certain third-order differential subordination and superordination results. In addition, some linked sandwich theorems involving these classes had been obtained.
Thermal management has become a major issue in the latest high performance computing machines because high CPU temperatures result in inefficient performance and decreased hardware life span. In this work, the cooling performance of a finned metal foam heat sink (FMFHS) was examined. The pore density values of tested copper metal foam (CMF) samples with different values of PPI 5, 10 and 20, with a constant porosity of 90%. For reference, these samples were measured by a conventional Aluminum plate-fin heat sink (CHS). The work was performed under experimental conditions in which air directed over the heat sink surface at air velocities (2.5, 3.0 and 3.5 m/s). The environmental temperature was fixed at 27 °C. Findings
... Show MoreThe incorporation of recycled concrete aggregate (RCA) into asphalt concrete supports circular economy goals by reducing reliance on virgin materials and minimizing construction waste. However, RCA’s inherent limitations, such as high porosity, microcracking, and poor interfacial bonding, compromise the structural integrity and durability of asphalt mixtures. This study introduces sugarcane molasses (SCM), a naturally derived, carbohydrate-rich byproduct of sugarcane refining, as a novel and eco-friendly surface treatment for RCA aimed at enhancing its compatibility with asphalt binders. SCM was applied at 5-6% by weight of RCA replacing coarse aggregate at varying levels (0-100%) to assess its effect on asphalt mixture performance. A com
... Show MoreIn this research, the effect of reinforcing epoxy resin composites with a filler derived from chopped agriculture waste from oil palm (OP). Epoxy/OP composites were formed by dispersing (1, 3, 5, and 10 wt%) OP filler using a high-speed mechanical stirrer utilizing a hand lay-up method. The effect of adding zinc oxide (ZnO) nanoparticles, with an average size of 10-30 nm, with different wt% (1,2,3, and 5wt%) to the epoxy/oil palm composite, on the behavior of an epoxy/oil palm composite was studied with different ratios (1,2,3, and 5wt%) and an average size of 10-30 nm. Fourier Transform Infrared (FTIR) spectrometry and mechanical properties (tensile, impact, hardness, and wear rate) were used to examine the composites. The
... Show MoreWith today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba
... Show MoreThe study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting
... Show MoreThe Braille Recognition System is the process of capturing a Braille document image and turning its content into its equivalent natural language characters. The Braille Recognition System's cell transcription and Braille cell recognition are the two basic phases that follow one another. The Braille Recognition System is a technique for locating and recognizing a Braille document stored as an image, such as a jpeg, jpg, tiff, or gif image, and converting the text into a machine-readable format, such as a text file. BCR translates an image's pixel representation into its character representation. As workers at visually impaired schools and institutes, we profit from Braille recognition in a variety of ways. The Braille Recognition S
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