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Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation and Characterization of Nay Zeolite for Biodiesel Production
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Iraqi kaolin was used for the preparation and characterization of NaY zeolite for biodiesel production via esterification reaction. Oleic acid was used usually as a typical simulated feedstock of high acid number for the esterification reaction.

   The chemical composition for the prepared Nay zeolite is as following:  (Ca2.6Na1.K0.1)(Al6.3Si17.7)O48.16H2O, the silica to alumina ratio in the prepared catalyst was found equal to 2.6 and Na2O content was 12.26 wt. %, with relative crystallinity equal to 147.4 % obtained by the X-ray diffraction. The surface area result shows that the prepared catalyst has 330 m2

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Design and Implementation of Electronic Infrastructure for Academic Establishment
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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Structural and optical properties for nano GaxSb1-x films
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Alloys of GaxSb1-x system with different Ga concentration (x=0.4, 0.5, 0.6) have been prepared in evacuated quartz tubes. The structure of the alloys were examined by X-ray diffraction analysis (XRD) and found to be polycrystalline of zincblend structure with strong crystalline orientation (220). Thin films of GaxSb1-x system of about 1.0 μm thickness have been deposited by flash evaporation method on glass substrate at 473K substrate temperature (Ts) and under pressure 10-6 mbar. This study concentrated on the effect of Ga concentration (x) on some physical properties of GaxSb1-x thin films such as structural and optical properties. The structure of prepared films for various values of x was polycrystalline. The X-ray diffraction analy

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Publication Date
Fri Feb 06 2026
Journal Name
International Journal Of Law And Society
Mechanisms for Achieving a Green Economy and Practical Challenges
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In light of accelerating environmental degradation, the transition to a green economy is an imperative for achieving sustainable development. This study provides a critical analysis of the international legal and institutional framework governing this transition, revealing a significant gap between normative developments and the institutional framework on one hand, and their practical implementation on the other. The transition faces legal obstacles, including reliance on non-binding voluntary commitments and conflicts between environmental obligations and global trade and investment rules. It also reveals a significant financing gap, as financial flows to developing countries continue to lag behind commitments, in add

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Symmetric and Positive Definite Broyden Update for Unconstrained Optimization
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Broyden update is one of the one-rank updates which solves the unconstrained optimization problem but this update does not guarantee the positive definite and the symmetric property of Hessian matrix.

In this paper the guarantee of positive definite and symmetric property for the Hessian matrix will be established by updating the vector  which represents the difference between the next gradient and the current gradient of the objective function assumed to be twice continuous and differentiable .Numerical results are reported to compare the proposed method with the Broyden method under standard problems.

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Publication Date
Tue Mar 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
PC-Based Controller for Shell and Tube Heat Exchanger
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PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Score for the groups SL(2,121) and SL(2,169)
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A factor group is a mathematical group obtained by aggregating similar elements of a larger group using an equivalence relation that preserves some of the group structure. In this paper, the factor groups K(SL(2,121)) and K(SL(2,169)) computed for each group from the character table of rational representations.

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Publication Date
Mon Nov 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Proposed emerged and enhanced routing protocols for wireless networks
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The problem motivation of this work deals with how to control the network overhead and reduce the network latency that may cause many unwanted loops resulting from using standard routing. This work proposes three different wireless routing protocols which they are originally using some advantages for famous wireless ad-hoc routing protocols such as dynamic source routing (DSR), optimized link state routing (OLSR), destination sequenced distance vector (DSDV) and zone routing protocol (ZRP). The first proposed routing protocol is presented an enhanced destination sequenced distance vector (E-DSDV) routing protocol, while the second proposed routing protocol is designed based on using the advantages of DSDV and ZRP and we named it as

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Publication Date
Fri Oct 25 2013
Journal Name
International Endodontic Journal
Fabrication and characterization of polymer composites for endodontic use
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Aim To develop a low-density polyethylene–hydroxyapatite (HA-PE) composite with properties tailored to function as a potential root canal filling material. Methodology Hydroxyapatite and polyethylene mixed with strontium oxide as a radiopacifier were extruded from a single screw extruder fitted with an appropriate die to form fibres. The composition of the composite was optimized with clinical handling and placement in the canal being the prime consideration. The fibres were characterized using infrared spectroscopy (FTIR), and their thermal properties determined using differential scanning calorimetry (DSC). The tensile strength and elastic modulus of the composite fibres and gutta-percha were compared, dry and after 1 month storage in

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Publication Date
Fri Jan 01 2021
Journal Name
Academy Of Strategic Management Journal
Prospects and Challenges for Iraqi SMES Sector Post-Isis
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Iraq faces significant economic challenges, owing in part to its reliance on oil revenue and the country's overburdened public sector. The supremacy of State-Owned Enterprises (SOEs), obstructive rules, a lack of access to finance, a shortage of skilled labor, and inadequate infrastructure all impede private sector growth. This research relied mainly on information from global development organizations, most markedly the World Bank, as well as policy documents, and it discovered a scarcity of pertinent educational writings. The following are the key findings of this research: Recent economic growth has not resulted in poverty reduction; the stretched history of war and insecurity in Iraq has hampered progress and development; the private se

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