There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

In order to reduce hydrostatic pressure in oil wells and produce oil from dead oil wells, laboratory rig was constructed, by injecting LPG through pipe containing mixture of two to one part of East Baghdad crude oil and water. The used pressure of injection was 2.0 bar, which results the hydrostatic pressure reduction around 246 to 222 mbar and flow rate of 34.5 liter/hr fluid (oil-water), at 220 cm injection depth. Effects of other operating parameters were also studied on the behavior of two phase flow and on the production of oil from dead oil wells.

Clerodendrum plant is believed to be very useful in many countries for treating various health disorders .“in this study was undertaken to assess antimicrobial activity of ethanol and aqueous extracts of clerodendrum plant”. Display my alcoholic extract higher inhibition of the aqueous extract all of the bacteria (Esherichia Coli , Pseudomonas aeruginosa, Bacillus subtilis). While the inhibition of the aqueous extract bacteria (Streptococcus, Shigelladysenteria) in higher alcoholic extract. However, the bacteria (Klebseillapneumoniae) did not shown any inhibition zone for both aqueous and alcoholic extracts. From the above results,“ it is concluded the antibacterial properties of Clerodendrum against life threatening pathogens”. So,

The bauxite produced from Al-Ga 'ara area in Al-Enbar containing 50.4 wt. percentages Al₂O₃ was used for a- alumina production.                                                                                                

For α-alumina pro

The combustion and pyrolysis processes of sewage sludge were studied in the current report. Two kinds of sewage sludge(SS) were used, SS the sewage sludge was not treated, while SS-U90KHz the ultrasonic bath pre-treated sewage sludge with a frequency of 90KHz was not treated. Wastewater treatment plants are the origins of waste sludge. Analyses were performed roughly and finally. Thermogravimetric research analyzed the thermal behaviour of the analysed sewage bucket (TGA). The samples were heated at a constant rate of 25 to 800 Celsius by air (combustion) and nitrogen flow (pyrolysis). For sludges which have been investigated. In the TG/DTG curves, comparable thermal profiles were available. All of the TG/curves DTG’s were divided into th

Anaerobic digestion (AD) is the most common process for dealing with primary and secondary wastewater sludge. In the present work, four pre-treatment methods (ultrasonic, chemical, thermal, and thermo-chemical) are investigated in Al-Rustumya Wastewater Treatment plant in order to find their effect on biogas production and volatile solid removal efficiency during anaerobic digestion.
Two frequencies of ultrasonic wave were used 30 KHz and 50 KHz during the pre-treatment. Sodium hydroxide was added in different amounts to give three pH values of 9, 10 and 11 in chemical pre-treating processes. The sludge was heated at 60oC and 80oC through thermal pre-treatment experiment. Also, the sludge was treated thermo-chemically at 80 oC and pH

The spectroscopic properties, potential energy curve, dipole moments, total charge density, Electrostatic potential as well as the thermodynamic properties of selenium diatomic halides have been studied using code Mopac.7.21 and hyperchem, semi-empirical molecular orbital of MNDO-method (modified neglected of differential overlap) of parameterization PM3 involving quantum mechanical semi-empirical Hamiltonian. The relevant molecular parameters like interatomic distance, bond angle, dihedral angle and net charge were also calculated.

Denture cleansing is an essential step that can stop cross‑contamination and adds to the health of the patient, denture durability, and the general quality of life. A disinfection technique must be practical and devoid of damaging effects on the material's properties used to construct the denture base. The main aim of this study is to evaluate the effect of three concentrations of electrolyzed water denture cleanser on heat cure acrylic and polyamide after immersion in electrolyzed water. The evaluation is based on their efficacy on surface hardness, wettability, and color stability compared with one submerged in distilled water as a control group. The method consists of eighty samples of heat-cured acrylic and polyamide material.