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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
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  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.

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
Flexural Behavior of Fiber Reinforced Self-Compacting Rubberized Concrete Beams
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The massive growth of the automotive industry and the development of vehicles use lead to produce a huge amount of waste tire rubber. Rubber tires are non-biodegradable, resulting in environmental problems such as fire risks. In this search, the flexural behavior of steel fiber reinforced self-compacting concrete (SFRSCC) beams containing different percentages and sizes of waste tire rubbers were studied and compared them with the flexural behavior of SCC and SFRSCC. Micro steel fiber (straight type) with aspect ratio 65 was used in mixes. The replacement of coarse and fine aggregate was 20% and 10% with chip and crumb rubber. Also, the replacement of limestone dust and silica fume was 50%, 25%, and 12% with ground rubbe

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Structural Properties of Prepared PANI/TiO2 Nanocomposite by Chemical Polymerization
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A progression of Polyaniline (PANI) and Titanium dioxide (TiO2) nanoparticles (NPs) were prepared by an in-situ polymerization strategy within the sight of TiO2 NPs. The subsequent nanocomposites were analyzed using Fourier-transform infrared spectra (FTIR), X-ray diffraction (XRD), Scanning Electron Microscopy (SEM), and Energy Dispersive X-Ray Analysis (EDX) taken for the prepared samples. PANI/TiO2 nanocomposites were prepared by various compound materials (with H2SO4 0.3 M and without it, to compare the outcome of it) by the compound oxidation technique using ammonium persulfate (APS) as oxidant within the sight of ultrafine grade powder of TiO2 cooled in an ice bath.

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Laser Improves Biogas Production by Anaerobic Digestion of Cow Dung
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This study investigates the digestion of cow dung (CD) for biogas production at laboratory scales. The study was carried out through anaerobic fermentation using cow dung as substrate. The digester was operated at ambient temperatures of 39.5 °C for a period of 10 days. The effect of iron powder in controlling the production of hydrogen sulfide (H2S) has been tested. The optimum concentration of iron powder was 4g/L with the highest biogas production. A Q – swatch Nd:YAG laser has been used to mix and homogenize the components of one of the six digesters and accelerate digestion. At the end of digestion, all digestions effluent was subjected to 5 laser pulses with 250mJ/pules to dispose waste biomass.

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Publication Date
Tue Jun 01 2021
Journal Name
2021 Ieee/cvf Conference On Computer Vision And Pattern Recognition Workshops (cvprw)
Alps: Adaptive Quantization of Deep Neural Networks with GeneraLized PositS
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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Multidimensional Systolic Arrays of LMS Algorithm Adaptive (FIR) Digital Filters
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A multidimensional systolic arrays realization of LMS algorithm by a method of mapping regular algorithm onto processor array, are designed. They are based on appropriately selected 1-D systolic array filter that depends on the inner product sum systolic implementation. Various arrays may be derived that exhibit a regular arrangement of the cells (processors) and local interconnection pattern, which are important for VLSI implementation. It reduces latency time and increases the throughput rate in comparison to classical 1-D systolic arrays. The 3-D multilayered array consists of 2-D layers, which are connected with each other only by edges. Such arrays for LMS-based adaptive (FIR) filter may be opposed the fundamental requirements of fa

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Publication Date
Mon Dec 30 2019
Journal Name
Journal Of Nano- And Electronic Physics
Photodetector Properties of Polyaniline/CuO Nanostructures Synthesized by Hydrothermal Technique
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In this work, pure and copper mixed oxide PAni nanofiber thin films are successfully synthesized on silicon substrates by hydrothermal method and spin coating technique at room temperature with thickness of about 325 nm. The structural, surface morphological, optical and photoconductivity properties have been investigated. The XRD results showed that PAni films have crystalline nature, CuO and PAni/CuO nanostructure composites are monoclinic polycrystalline structure. The FESEM images of PAni clearly indicate that it has nanofiber-like structure, whereas the CuO film has spongelike shape. The surface morphology analysis of PAni/CuO composite shows that nanofiber caped with inorganic material which is CuO is a core-shell structure. Op

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Publication Date
Tue Mar 01 2011
Journal Name
Al-khwarizmi Engineering Journal
Noise Removal of ECG Signal Using Recursive Least Square Algorithms
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This paper shows an approach for Electromyography (ECG) signal processing based on linear and nonlinear adaptive filtering using Recursive Least Square (RLS) algorithm to remove two kinds of noise that affected the ECG signal. These are the High Frequency Noise (HFN) and Low Frequency Noise (LFN). Simulation is performed in Matlab. The ECG, HFN and LFN signals used in this study were downloaded from ftp://ftp.ieee.org/uploads/press/rangayyan/, and then the filtering process was obtained by using adaptive finite impulse response (FIR) that illustrated better results than infinite impulse response (IIR) filters did.

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Simulation of Thermal-Hydrodynamic Behavior within Solar Air Collector
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Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Ecological Engineering
Ability of Response Surface Methodology to Optimize Photocatalytic Degradation of Amoxicillin from Aqueous Solutions Using Immobilized TiO<sub>2</sub>/Sand
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Publication Date
Wed Apr 09 2014
Journal Name
Chemical And Process Engineering Research
Analytical Profile of 4 - (4-Nitro Benzene Azo) - 3 - Amino Benzoic Acid on a Surface of Natural Granulated Calcined Iraqi Montmorillonite Clay Mineral, via Columnar Method
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The adsorption ability of Iraqi initiated calcined granulated montmorillonite to adsorb of 4-(4-Nitrobenzeneazo) 3-Aminobenzoic Acid from aqueous solutions has been investigated through columnar method. The azo dye adsorption found to be dependent on adsorbent dosage, initial concentration and contact time. All columnar experiments were carried out at three different pH values (5.5, 7and 8) using buffer solutions at flow rate of (3 drops/ min.), at room temperature (25±2) °C. The experimental isotherm data were analyzed using Langmuir, Freundlich and Temkin equations. The monolayer adsorption capacity is 6.4066 mg Azo ligand per 1g calcined Montmorillonite. The experiments showed that highest removal rate 90.5 % for azo dye at pH 5.5.The

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