The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

The present research focuses on the study of the effect of mass transfer resistance on the rate of heat transfer in pool boiling. The nucleate pool boiling heat transfer coefficients for binary mixtures (ethanol-n-butanol, acetone-n-butanol, acetone-ethanol, hexane-benzene, hexane-heptane, and methanol-water) were measured at different concentrations of the more volatile components. The systems chosen covered a wide range of mixture behaviors.

The experimental set up for the present investigation includes electric heating element submerged in the test liquid mounted vertically. Thermocouple and a digital indictor measured the temperature of the heater surface. The actual heat transfer rate being obtained by multiplying the voltme

Numerical simulations are carried out to evaluate the coherence concept’s effect on the performance regarding the optical system, when observing and imaging the planet’s surface. In numerous optical approaches, the coherence qualities of light sources play an important role. This paper provides an overview about the mathematical formulation of temporal and spatial coherence and incoherence properties of light sources. The circular aperture was used to describe the optical system like a telescope. The simulation results show that diffraction-limited for incoherent imaging system certainly improves the image. Yet, the quality of the image is degraded by the light source's highly spatial and temporal coherence properties, resulting in a

Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

An investigation was conducted for the study of extraction of metal ions using aqueous biphasic systems. The extraction of iron, zinc and copper from aqueous sulphate media at different kinds of extractants SCN− , Cl- and I- , different values of pH of the feed solution, phase ratio, concentration of metals, concentration of extractant, concentration of polymer, and concentration of salt was investigated. Atomic absorption spectrophotometer was used to measure the concentration of iron, zinc and copper in the aqueous phase throughout the experiments. The results of the extraction experiments showed the use of SCN− as extractant, pH=2.5, phase ratio=1.5, concentration of metals 1g/l, concentration of extractant 0.06 %, concentration o

This study investigates the role of Enterprise Resources Planning (ERP) systems in improving human resources management (HRM) processes. The rapid environmental changes led to increased demand on the ERP systems, which have changed the manual effort to technology-based processes, providing solutions focusing on the integration of all departments to achieve goals for the entire organization. HRM processes are mainly made up of two classes: strategic and operational HRM. An ERP system works to integrate both of them, making HRM processes more efficient, effective and feasible to provide support to the organization as a whole (inside and outside). In this article, a modest framework is proposed to describe HRM process integrity in relation to

INTRODUCTION: A range of tools and technologies are at disposal for the purpose of defect detection. These include but are not limited to sensors, Statistical Process Control (SPC) software, Artificial Intelligence (AI) and machine learning (ML) algorithms, X-ray systems, ultrasound systems, and eddy current systems. OBJECTIVES: The determination of the suitable instrument or combination of instruments is contingent upon the precise production procedure and the category of flaw being identified. In certain cases, defects may necessitate real-time monitoring and analysis through the use of sensors and SPC software, whereas more comprehensive analysis may be required for other defects through the utilization of X-ray or ultrasound sy

This research examines the impact of construction technology systems in contemporary architectural production through the study of the evolution in it systems, construction materials and methods of construction in addition to the digital revolution which provided possibilities of structural and architectural design in creating a distinct architectural product, as considered construction systems technology is the source of creativity in the architectural product, the research is assumed that the construction systems technology have achieved a structural innovation in production through the materials and methods of construction and digital design.
For Long time technology was connected to the