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This investigation integrates experimental and numerical approaches to study a novel solar air heater aimed at achieving an efficient design for a solar collector suitable for drying applications under the meteorological conditions of Iraq. The importance of this investigation stems from the lack of optimal exploitation of solar energy reaching the solar collector, primarily attributable to elevated thermal losses despite numerous designs employed in such solar systems. Consequently, enhancing the thermal performance of solar collectors, particularly those employed in crop drying applications, stands as a crucial focal point for researchers within this domain. Two identical double-pass solar air heaters were designed and constructed for

In this paper we estimate the coefficients and scale parameter in linear regression model depending on the residuals are of type 1 of extreme  value distribution for the largest values . This can be regard as an improvement for the studies with the smallest values . We study two estimation methods ( OLS  & MLE ) where we resort to Newton – Raphson (NR) and Fisher Scoring methods to get MLE estimate because the difficulty of using the usual approach with MLE . The relative efficiency criterion is considered beside to the statistical inference procedures for the extreme value regression model of type 1 for largest values . Confidence interval , hypothesis testing for both scale parameter and regression coefficients

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

The synthesis of conducting polyaniline (PANI) nanocomposites containing various concentrations of functionalized single-walled carbon nanotubes (f-SWCNT) were synthesized by in situ polymerization of aniline monomer. The morphological and electrical properties of pure PANI and PANI/SWCNT nanocomposites were examined by using Fourier transform- infrared spectroscopy (FTIR), and Atomic Force Microscopy (AFM) respectively. The FTIR shows the aniline monomers were polymerized on the surface of SWCNTs, depending on the -* electron interaction between aniline monomers and SWCNTs. AFM analysis showed increasing in the roughness with increasing SWCNT content. The AC, DC electrical conductivities of pure PANI and PANI/SWCNT nanocomposite h

In this paper, A.C conductivity of micro and nano grain size- TiO2 filled epoxy composites is measured. The dielectric material used is epoxy resin, while micro and nano-sized titanium dioxide (TiO2) of grain size (1.5μm, and 50nm) was used as filler at low filler concentrations by weight (3%, and 5%). Additionally the effect of annealing temperature range (293-373)º K and at a frequency range of 102-106 Hz on the A.C conductivity of the various specimens was studied.
The result of real permittivity for micro and nanocomposite show that the real permittivity increases with decreasing frequency at range of 102-106Hz. The micron-filled material has a higher real relative permittivity than the nano-filled this is true at all the temper

The electrical properties of CdO/porous Si/c-Si heterojunction prepared by deposition of CdO layer on porous silicon synthesized by electrochemical etching were studied. The structural, optical, and electrical properties of CdO (50:50) thin film prepared by rapid thermal oxidation were examined. X-ray diffraction (XRD) results confirmed formation of nanostructured silicon layer the full width half maximum (FWHM) was increased after etching. The dark J-V characteristics of the heterojunction showed strong dependence on etching current density and etching time. The ideality factor and saturation current of the heterojunction were calculated from J-V under forward bias. C-V measurements confirmed that the prepared heterojunctions are abrupt