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The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
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Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the research, by relying on Arab and foreign books, letters, dissertations, and articles related to the subject of the research. And personal interviews with workers and engineers. The research reached a set of conclusions, the most important of which is that accounting for material flow costs contributes to reducing costs and determining environmental costs represented by waste and emissions generated from the production process. In addition, material flow cost accounting allows a complete picture of the use of materials and energy that enters the production path (whether it is included in the composition of the final product and by-products first). The research came out with a set of recommendations, the most important of which is the need to use material flow cost accounting for the purpose of determining the cost of products.

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Adsorption of Congo, Red Rhodamine B and Disperse Blue Dyes From Aqueous Solution onto Raw Flint Clay
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Removal of Congo red, Rhodamine B, and Dispers Blue dyes from water solution have been achieved using Flint Clay as an adsorbent. The adsorption was studied as a function of contact time, adsorbent dose, pH, and temperature under batch adsorption technique. The equilibrium data fit with Langmuir, Freundlich and Toth models of adsorption and the linear regression coefficient R2 was used to elucidate the best fitting isotherm model. Different thermodynamic parameters, namely Gibb’s free energy, enthalpy and entropy of the on-going adsorption process have also been evaluated. Batch technique has been employed for the kinetic measurements and the adsorption of the three dyes follows a second order rate kinetics. The kinetic investigations al

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Assessment of Radiological Air Contamination for Selected Places at Al-Tuwaitha Nuclear Site during Winter and Spring
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This study presents the results of atmospheric particulates sampling using high volume air sampler for selected places at Al Tuwaitha nuclear site. The collected samples were analyzed for gross alpha /beta radioactivity using Ludlum model 3030 and measurement particles activity in Al Tuwaitha nuclear site and the surrounding areas for the period from 28/12/2016 to 13/4/2017.The measurement of activity concentrations ranged from (0.42±0.03 to 4.18±0.13) Bq/m3 for alpha particles and from(0.93±0.06 to 9.21±0.26) Bq/m3for beta particles. The activity concentration of nuclides inversely proportional with air temperature and wind speed while humidity is directly proportional with it. Highest value of activity concentration has been found at(

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Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Statistic Assessment of Spreading Cases (Total Confirmed, Recovered, Death) From Different AreasContain Novel Coronavirus (2019-n Cov)
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Publication Date
Thu Jul 04 2024
Journal Name
Journal Of Chemical Technology & Biotechnology
Adsorption of bimetal from aqueous solution on plum seed activated carbon synthesized by pyrocarbonic acid microwave method
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Abstract<sec><title>BACKGROUND

This article presents the simultaneous adsorption of bimetal Cu2+ and Zn2+ from an aqueous solution using activated carbon synthesized from a plum seed precursor by sulfuric acid and microwave activation: plum seeds chemically activated by 45% (w/w) sulfuric acid with 2:1 ratio for 4 h, then carbonized for 2 h at 700 °C and the product obtained activated in a microwave oven for 20 min at 700 W for final of activation. Plum seeds and activated carbon produced were characterized in terms of their physical and chemical composition using Brunauer–Emmett–Teller measurements, field emission scanning electr

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Publication Date
Tue Jul 31 2012
Journal Name
Journal Of The College Of Education - University Of Tikrit
Synthesis, Spectroscopic and Biological Studies of some Metal Complexes with 1-phenyl-2(1-phenyl ethylidene) hydrozine.
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Publication Date
Sun Apr 14 2019
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, Characterization and Antibacterial of Some New 4,4-(pyridine-2,6-diylbis(1,3,4-oxadiazole-5,2-diyl))bisphenol Polymer
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4, 4s (pyridine 2, 6 diylbis (1, 3, 4 oxadiazole 5, 2 diyl)) bisphenol monomer (3) was synthesized from cyclization of Ns2, Ns6 bis (4 hydroxybenzylidene) pyridine 2, 6 dicarbohydrazide (2) in the presence of bromine in glacialacetic acid. Newly five polymers (P1P5) were synthesized from reaction bis 1, 3, 4 oxadiazole bisphenolmonomer with five different di acid chloride. The antibacterial activity of the synthesized polymers was screened against gram positive and gram negative bacteria. Polymers P4 and P5 exhibited significant antibacterial against all microorganisms, as well these polymers showed highest antifungal activity.

Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Removal of Dissolved Trivalent Chromium Ions from Contaminated Wastewater using Locally Available Raw Scrap Iron-Aluminum Waste
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The present study is to investigate the possibility of using wastes in the form of scrap iron (ZVI) and/ or aluminum ZVAI for the detention and immobilization of the chromium ions in simulated wastewater. Different batch equilibrium parameters such as contact time (0-250) min, sorbent dose (2-8 g ZVI/100 mL and 0.2-1 g ZVAI/100 mL), initial pH (3-6), initial pollutant concentration of 50 mg/L, and speed of agitation (0-250) rpm were investigated. Maximum contaminant removal efficiency corresponding to (96 %) at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed were obtained.

The best isotherm model for the batch single Cr(III) uptake by ZVI

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Publication Date
Mon Jun 23 2025
Journal Name
Journal Of Biotechnology Research Center
Production of protein isolate and its enzymatic hydrolysates from local pumpkin seeds and studying their functional properties
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Background: Pumpkin seeds are a valuable source of high-quality protein and can be utilized as functional food ingredients due to their properties, such as solubility, foam formation, and stability. This study aims to produce protein isolate and its enzymatic hydrolysates from local pumpkin seeds to study their properties. Methodology: Preparing defatted pumpkin seeds for protein extraction, followed by the enzymes’ hydrolysis using Trypsin and Pepsin enzymes separately and together in two methods. The determination of amino acids and the degree of hydrolysis was conducted; moreover, protein properties were studied, including solubility, emulsifying activity, stability index, foaming capacity, and stability. Results: A protein sample was

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Isolation and identification of some bacterial isolates from soil contaminated with crude oil and Testing Their Effectiveness
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Bacterial strains were isolated from oil-contaminated soil, in 2018, these isolates were identified, and with the aim of finding out the ability of these isolates to degrede the oil compounds, the color change of medium which added to it isolates was read by the method of Pacto Bushnell Hans. Then the change in the petroleum compounds was read by gas chromatography, for the most effective isolates.

The nine isolated bacterial showed different degrees of color change, and the isolates (Pseudomonas, Bacillus, Micrococcus) outperformed the color change amount (78, 78, 77) %, respectively, compared to the control, and the three isolates together showed the best color change of 90.7. % Compared to the control, and the

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Publication Date
Sat Aug 04 2012
Journal Name
University Of Thi-qar Journal
Prediction of Ultimate Soil Bearing Capacity for Shallow Strip Foundation on Sandy Soils by Using (ANN) Techniqu
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Bearing capacity of soil is an important factor in designing shallow foundations. It is directly related to foundation dimensions and consequently its performance. The calculations for obtaining the bearing capacity of a soil needs many varying parameters, for example soil type, depth of foundation, unit weight of soil, etc. which makes these calculation very variable–parameter dependent. This paper presents the results of comparison between the theoretical equation stated by Terzaghi and the Artificial Neural Networks (ANN) technique to estimate the ultimate bearing capacity of the strip shallow footing on sandy soils. The results show a very good agreement between the theoretical solution and the ANN technique. Results revealed that us

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