Preferred Language
Articles
/
jpgiafs-91
Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
...Show More Authors

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

Crossref
View Publication
Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Removal of Sulfate from Waste Water by Activated Carbon
...Show More Authors

Activated carbon was Produced from coconut shell and was used for removing sulfate from industrial waste water in batch Processes. The influence of various parameter were studied such as pH (4.5 – 9.) , agitation time (0 – 120)min and adsorbent dose (2 – 10) gm.

The Langmuir and frandlich adsorption capacity models were been investigated where showed there are fitting with langmmuir model with squre regression value ( 0.76). The percent of removal of  sulfate (22% - 38%) at (PH=7) in the isotherm experiment increased  with adsorbent mass increasing. The maximum removal value of sulfate at  different pH experiments is (43%) at pH=7.

View Publication Preview PDF
Publication Date
Fri Aug 02 2024
Journal Name
Journal Of Electrochemical Energy Conversion And Storage
Electrochemical Performance of Co1-xMnxFe2O4 Decorated Nanofiber Polyaniline Composites
...Show More Authors

The current work is concerned with preparing cobalt manganese ferrite (Co1-xMnxFe2O4) with different concentrations of cobalt and manganese (x=0.2, 0.4, and 0.6) and decorating it with polyaniline (PAni) for use in supercapacitive applications. The results of the X-ray diffraction (XRD) manifested a broad peak of PAni and a cubic structure of cobalt manganese ferrite having crystal size between 60 nm and 138 nm, which decreases with increasing concentration of Mn. The field emission scanning electron microscopy (FESEM) images evidenced that the PAni has nanofiber (NF) structures, according to the method of preparation, where the hydrothermal method was used. The magnetic properties of the prepared ferrite, as well as the prepared PAni/Co1-x

... Show More
Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
New Operational Matrices of Seventh Degree Orthonormal Bernstein Polynomials
...Show More Authors

Based on analyzing the properties of Bernstein polynomials, the extended orthonormal Bernstein polynomials, defined on the interval [0, 1] for n=7 is achieved. Another method for computing operational matrices of derivative and integration D_b and R_(n+1)^B respectively is presented. Also the result of the proposed method is compared with true answers to show the convergence and advantages of the new method.

View Publication Preview PDF
Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Intuitionistic fuzzy n-fold KU-ideal of KU-algebra
...Show More Authors

In thisˑ paperˑ, we apply the notion ofˑ intuitionisticˑ fuzzyˑ n-fold KU-ideal of KU-algebra. Some types of ideals such as intuitionistic fuzzy KU-ideal, intuitionisticˑ fuzzy closed idealˑ and intuitionistic fuzzy n-fold KU-ideal are studied. Also, the relations between intuitionistic fuzzy n-fold KU-ideal and intuitionistic fuzzy KU-ideal are discussed. Furthermore, aˑ fewˑ results of intuitionisticˑ fuzzyˑ n-ˑfold KU-ideals of a KU-algebra underˑ homomorphismˑ are discussed.

View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Dec 09 2016
Journal Name
Éditions Universitaires EuropÉennes Est Gestionée Par Omniscriptum Management Gmbh
Adaptive Modeling of Urban Dynamics With Mobile Phone Database
...Show More Authors

The communication networks (mobile phone networks, social media platforms) produce digital traces from their usages. This type of information help to understand and analyze the human mobility in very accurate way. By these analyzes over cities, it can give powerful data on daily citizen activities, urban planners have in that way, relevant indications for decision making on design and development. As well as, the Call detail Records (CDRs) provides valuable spatiotemporal data at the level of citywide or even nationwide. The CDRs could be analyzed to extract the life patterns and individuals mobility in an observed urban area and during ephemeral events. Whereas, their analysis gives conceptual views about human density and mobility pattern

... Show More
Publication Date
Tue Sep 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Viscosity Index Improvement of Lubricating Oil Fraction (SAE – 30)
...Show More Authors

An investigation was conducted for the improvement of viscosity index of a lubricating oil fraction (SAE – 30) obtained from vacuum distillation unit of lube oil plant of Daura Refinery, using solvent extraction process. In this study two type of extraction solvents were used to extract the undesirable materials which reduce the viscosity index of raw lubricating oil fraction, the first solvent was furfural which is un use today in the Iraqi refineries and the second was NMP (N-methyl, 2, pyrrolidone) which is used for the first time in this work to extract the lubricating oil fraction produced from Iraqi crude oils. The studied effecting variables of extraction are extraction temperature range from 70 to 110 oC for furfural and NMP ex

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 31 2016
Journal Name
International Journal Of Advanced Research
Attenuation Coefficient of Reactive Powder Concrete Using Different Energies.
...Show More Authors

View Publication
Crossref (6)
Crossref
Publication Date
Thu Aug 26 2021
Journal Name
International Journal Of Applied Mechanics And Engineering
Probabilistic Mesoscale Analysis of Concrete Beams Subjected to Flexure
...Show More Authors
Abstract<p>In this paper, the probabilistic behavior of plain concrete beams subjected to flexure is studied using a continuous mesoscale model. The model is two-dimensional where aggregate and mortar are treated as separate constituents having their own characteristic properties. The aggregate is represented as ellipses and generated under prescribed grading curves. Ellipses are randomly placed so it requires probabilistic analysis for model using the Monte Carlo simulation with 20 realizations to represent geometry uncertainty. The nonlinear behavior is simulated with an isotropic damage model for the mortar, while the aggregate is assumed to be elastic. The isotropic damage model softening be</p> ... Show More
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Oct 10 2023
Journal Name
Journal Of Craniofacial Surgery
Cone Beam Computed Tomographic Evaluation of Schneiderian Membrane Thickness
...Show More Authors

This study aimed to determine the measurements and classification of Schneider membrane thickness correlated to age and sex factors using cone beam computed tomography (CBCT). Methods: The study included CBCT images for 100 maxillary sinuses of 50 consecutive patients, and the thickness of the maxillary sinus membrane (Schneiderian membrane) was measured in coronal view from the lowest point in the floor of the maxillary sinus to the highest point. The thickness of the Schneiderian membrane was classified into 4 types. Results: The study result revealed that out of the total cases, 45% of sinus membranes were classified as type 2, while only 10% were classified as type 4. The most frequent type of membrane thickness diagnosed in the age gro

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Feb 14 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Manufacture of wooden furniture paint using pistachio shell waste
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref