For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al0.3Ga0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are shifted inside the well by

A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al_0.3Ga_0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are sh

This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m², mass flux (52-105) kg/m².s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

The goal of this study is to build an application that can be used in difficult cases and sudden circumstances during the pandemic and post-disaster state, which can be the development of digital risk management and mitigating the difficult impact of the epidemic through the improvement of IT and IoT that can be fine by finding initial solutions and make the world like a digital city that could be managed by the network. We provide this study to gain an overview of reasons for delayed and exceeded costs in a select of thirty Iraqi case projects by controlling the time and cost. The drivers of delay have been investigated in multiple countries/contexts. however, there is little country data available under the conditions that have ch

W Tarik A, AW Ali T, Journal of the Faculty of Medicine, 2015 - Cited by 2

Nitrogen (N) fertilizer rate is important for high yield and good quality of potato tubers. In this dissertation, I seek to study the response of different potato cultivars under different N fertilizer rates and how that can impact tuber quality, examine the performance of active optical sensors in improving a potato yield prediction algorithm, and evaluate the ability of active optical sensors (GreenSeeker (GS) and Crop Circle (CC)) to optimize a N recommendation algorithm that can be used by potato growers in Maine. This research was conducted at 11 sites over a period of two years (2018–2019) in Aroostook County, Maine; all sites depended on a rainfed system. Three potato cultivars, Russet Burbank, Superior, and Shepody, were planted u

Background: Displaced intracapsular fracture of the femoral neck remain a challenging issue despite the advancement in the ways of treatment .The purpose of this study is to assess the results of different methods of treatment in different age groups. Methods: This study was conducted over a period from (1998-2004) on 26 patients, with ages of 5 – 85 years with intracapsular fracture of the femoral neck due to different insults in Tikrit teaching hospital. Open reduction and internal fixation was done to those patients of<60 years of age, while uncemented Austin-Moore hemiarthroplasty was conducted in patients of >60 years old. Patients were followed for 6-12 months for any complication. Results: The main age group among the pati