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المحاسبة الحكومية - مفاهيم نظرية وتطبيقات عملية

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Hydrolysis Variables on the Production of Soya Proteins Hydrolysis

This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

  • Concentration of HCl solution ranged between 1-7 N,
  • Hydrolysis temperature ranged between 35-95 °C, and
  • The time of hydroly

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Numerical Study of Collector Geometry Effect on Solar Chimney Performance

There have been many advances in the solar chimney power plant  since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated  to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study for Organic and Inorganic Draw Solutions in Forward Osmosis

The present work aims to study forward osmosis process using different kinds of draw solutions and membranes. Three types of draw solutions (sodium chloride, sodium formate, and sodium acetate) were used in forward osmosis process to evaluate their effectiveness with respect to water flux and reverse salt flux. Experiments conducted in a laboratory-scale forward osmosis (FO) unit in cross flow flat sheet membrane cell.  Three types of membranes (Thin film composite (TFC), Cellulose acetate (CA), and Cellulose triacetate (CTA)) were used to determine the water flux under osmotic pressure as a driving force. The effect of temperature, draw solution concentration, feed and draw solution flow rate, and membrane types, were studied with

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Publication Date
Wed Sep 18 2019
Journal Name
Journal Of Legal Sciences
نظرية الجحود المبتسر للالتزامات العقدية في النظام القانوني الانكلوامريكي: دراسة مقارنة

لقد شكلت نظرية الجحود المبتسر للالتزامات العقدية ، معلما بارزا من

معالم تطور القانون الانكلوامريكي وتفرده من بين معظم الأنظمة القانونية ودليلا لا يرقى إليه الشك في قدرة القضاء الانكلوامريكي في خلق وإنشاء النظريات القانونية لإيجاد الحلول العادلة للوقائع التفصيلية التي تقع في الحياة القانونية العملية في الأحوال التي تعجز فيها النظريات القانونية التقليدية في إيجاد الحلول لها.

وللتزود بفكرة عن موض

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Teaching techniques due to the Brain-based learning theory among math teachers

The purpose of the study is to identify the teaching techniques that mathematics' teachers use due to the Brain-based learning theory. The sample is composed of (90) teacher: (50) male, (40) female. The results have shown no significant differences between male and female responses' mean. Additionally, through the observation of author, he found a lack of using Brain-based learning techniques. Thus, the researcher recommend that it is necessary to involve teachers in remedial courses to enhance their ability to create a classroom that raise up brain-based learning skills.  

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Best Proximity Point Theorem for α ̃–ψ ̃-Contractive Type Mapping in Fuzzy Normed Space

The best proximity point is a generalization of a fixed point that is beneficial when the contraction map is not a self-map. On other hand, best approximation theorems offer an approximate solution to the fixed point equation . It is used to solve the problem in order to come up with a good approximation. This paper's main purpose is to introduce new types of proximal contraction for nonself mappings in fuzzy normed space and then proved the best proximity point theorem for these mappings. At first, the definition of fuzzy normed space is given. Then the notions of the best proximity point and - proximal admissible in the context of fuzzy normed space are presented. The notion of α ̃–ψ ̃- proximal contractive mapping is introduced.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Applying Decisions’ Theory to choose an Alternative Factor for Spatial Development in Holy Karbala Governorate

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Evidence- Based Premature Termination Implicit: Comparative Study in Contract Theory

For the premature termination of the contract is the creditor’s ability to request the termination of the contract due to the debtor’s breach of the execution date based on the debtor’s explicitness not to perform upon the occurrence of this date or because of a presumption proving that breach. Or return it to the extent of the creditor’s ability to prove what he claims, and thus the burden of proof falls on the creditor.

There is no difficulty in proving the debtor's declaration of non-performance, but the difficulty lies in proving the perceived breach in the future, that is, the creditor concludes earlier on the date of implementation that the debtor will breach his obligation and therefore the creditor does not obtain

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using multiple intelligences theory on academic achievement for pupils of primary school

The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Aircraft Lateral-Directional Stability in Critical Cases via Lyapunov Exponent Criterion

Based on Lyapunov exponent criterion, the aircraft lateral-directional stability during critical flight cases is presented. A periodic motion or limit cycle oscillation isdisplayed. A candidate mechanism for the wing rock limit cycle is the inertia coupling between an unstable lateral-directional (Dutch roll) mode with stable longitudinal (short period) mode. The coupling mechanism is provided by the nonlinear interaction of motion related terms in the complete set equations of motion. To analyze the state variables of the system, the complete set of nonlinear equations of motion at different high angles of attack are solved. A novel analysis including the variation of roll angle as a function of angle of attack is proposed. Furthermore

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