IDENTIFICATION OF THE PARAMETERS OF A WALL CONSTRUCTION OF BUILDINGS (MATHEMATICAL APPROXIMATION) FOR AN ABSORPTION REFRIGERATING SYSTEM BY KNOWING ITS REFRIGERATING POWER AND THE SOLAR INTENSITY

The heat load of the inner space of the building, which comes through the wall construction, or develops inside (by people, machines, etc.) is equal to or less than the refrigerator power in the examination period. We consider the allowed refrigerator power to be given, which means the heat load of the inner space. This enters the inner space through the wall construction the parameters of which are unknown to us. The question is, which wall contsruction fulfills the given requirements. The method is suitable for determining the wall parameters

RELATIONSHIP BETWEEN GROSS MARGIN AND SOME SOCIO-ECONOMIC VARIABLES IN SOME SELECTED DATE PALM MARKETS OF JIGAWA STATE NIGERIA

The study examined the relationship between gross margin and some socio-economic variables in some selected date palm markets of Jigawa State Nigeria. The specific objectives were to; determine the influence of some socio-economic variables on gross margin and examine the causations between the socio-economic variables and gross margin. Analytical tool employed for the analysis were multiple regression and gross margin analysis. Purposive and simple random sampling techniques were employed in selecting 122 respondents from a sampling frame of 305. The result revealed that the coefficients of age (584.88), selling price (3.97) and quantity sold (3076.22) were positive and statistically significant while cost of transportation (-20.48), marketing experience (-533.81) and cost of the product were negative and statistically significant. The R² value of 0.79 indicates that about 79% of the variation in gross margin was explained by variables included in the model while the remaining 21% is due to error term. The F-statistics of 51.79 indicates that all the variables in the model were jointly and statistically affecting gross margin. There is no autocorrelation as indicated by the F-value of 0.3149 and no heteroscedasticity as indicated by the F-value of 0.4057. The Granger causality test indicates that there is no causation between gross margin and age, household size and marketing experience while there is unidirectional relationship between gross margin and years of formal education, selling price, cost of the produce and quantity sold and the is a bi-directional relationship between gross margin and cost of transportation. It was concluded that there is positive and significant relationship between gross margin and age, selling price and quantity sold while there is statistical and negative relationship between gross margin and cost of transportation, marketing experience and cost of the produce. No causation between gross margin and age, household size and marketing experience, while Years of formal education, selling price cost of  and cost of transportation also causes gross margin

Facile synthesis and dyeing performance of some disperse monomeric and polymeric dyes on nylon and polyester fabrics

ABSTRACT. Monoazo disperse polymeric dyes consisting of polyarylazocarboxybenzene-formaldehyde (PACB-F) and polyarylazohydroxynaphthalene-formaldehyde (PAHN-F) were synthesized through diazotisation, coupling and polycondensation reactions in the presence of formaldehyde and aqueous oxalic acid. The structure of the as synthesised dyes was acquired using UV-visible absorption maxima and FT-IR spectroscopy and their color, yield, melting point, solubility, and viscosity determined via standard methods. UV-visible and FTIR results showed successful formation of the polymeric dyes due to shift of wavelength of maximum absorption (λmax) (420-470 nm, 460-510 nm) and new absorption peak at around (2800-2995 cm-1) for methylene bridge, respectively. The yield of the monomeric dyes was 67.1-85.7% and polymeric 45.1-59.3%, melting point was 104.1-131.2 oC, and 136.0-143.5 oC, respectively. They are soluble in acetone, ethanol, and methanol and insoluble in n-hexane and water. The dyeing process was achieved via high temperature and carrier dyeing techniques on nylon and polyester fibers. The dyeing characteristics of the synthesised dyes were analyzed in comparison with commercial disperse dyes (terasil brilliant violet and terasil scarlet brown). The dyeing produced a very attractive hue brown shades with good to excellent washing, light, hot pressing, and rubbing fastness.                     KEY WORDS: Carbocyclic, Dyeing activity, Monoazo, Monomeric, Polymeric   Bull. Chem. Soc. Ethiop. 2021, 35(3), 485-497. DOI: https://dx.doi.org/10.4314/bcse.v35i3.

Komposisi Kimia, Senyawa Bioaktif Dan Ankga Lempeng Total Pada Rumput Laut Gracillaria Edulis

This study was conducted to determine the proximate composition, bioactive compound and total plate count (TPC) in Gracilaria edulis seaweed. This research used descriptive explorative method. The results showed the average value of moisture content (77.7%); protein content (39.4%); fat content (8.1%); carbohydrates by difference (71.7%); ash content (20.7%) and very low bacterial count. Phytochemical test results show this seaweed contains alkaloids, saponins, flavonoids, and triterpenoids compounds. Penelitian ini dilakukan untuk mengetahui komposisi proksimat, senyawa bioaktif dan angka lempeng total (ALT) pada rumput laut Gracilaria edulis. Penelitian ini menggunakan metode penelitian deskriptif eksploratif. Hasil penelitian menunjukkan nilai rata-rata kadar air (77,7%); protein (39,4%); kadar lemak (8,1%); karbohidrat (71,7%); kadar abu (20,7%) dan jumlah bakteri yang sangat rendah. Hasil uji fitokimia menunjukkan rumput laut ini mengandung senyawa alkaloid, saponin, flavonoid, dan triterpenoid

The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies

Detecting Sticky Costs in Iraqi Industrial Companies an Empirical Study of a Sample of Iraqi Companies Registered on Iraq Stock Exchange

Purpose: This research aims to reveal the sticky costs in Iraqi joint stock companies.   Theoretical framework: Sticky costs refer to the costs that increase with the increase in revenues by a greater amount than their decrease in exchange for a similar decrease in revenues. To manage cost, it is important to understand and know the behavior of cost.   Design/methodology/approach: This research uses inductive and descriptive analytical methods that is commonly used in applied and field studies on accounting and management issues, as well as in literature and empirical studies to verify research proposals. This study adopted multiple logarithmic linear regression analysis estimated by ordinary least squares (OLS) to examine asymmetrical behavior of selling costs, general and administrative costs, and costs of goods sold individually and collectively (total costs) for a sample (101) of published lists of Iraqi joint stock companies registered in Iraqi Stock Exchange for the period 2010-2019.   Findings: The results showed that sticky behavior of selling and general and administrative costs and their components is a common phenomenon in cost behavior of Iraqi joint stock companies during the study period, while costs of goods sold, and total costs are not. The latter may have been showing anti-sticky behavior.   Research, Practical & Social implications: Our work contrasts the conventional model of cost behaviour, in which costs move proportionately with changes in activity, with an alternative model, in which sticky costs emerge. This is because managers consciously shift the resources devoted to activities.   Originality/value: The sticky cost research that has been done in relation to the initial sticky cost research, particularly in industrialised nations like the UAS, Uk, and Canada, is the main emphasis of this study. Future research will take into account how sticky research is developing in any other nations, which could expand our understanding of sticky cost research as a whole