The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

The aim of this study was to investigate the effectiveness of binary solvent for regeneration of spent lubricating oil by extraction-flocculation process. The regeneration was investigated by bench scale experiments by using locally provided solvents (Heavy Naphtha, n-Butanol, and iso-Butanol). Solvents to used oil, mixing time, mixing speed and temperatures were studied as operating parameters. The performance on three estimated depended key parameters, namely the percentage of base oil recovered (Yield), percent of oil loss (POL), and the percent of sludge removal (PSR) were used to evaluate the efficiency of the employed binary solvent on extraction process. The best solvent to solvent ratio for binary system were 30:70 for Heavy Naph

In this study, the effect of the thermal conductivity of phase change material (PCM) on the performance of thermal energy storage has been analyzed numerically. A horizontal concentric shell-and-tube latent heat thermal energy storage system (LHTESS) has been performed during the solidification process. Two types of paraffin wax with different melting temperatures and thermal conductivity were used as a PCM on the shell side, case1=0.265W/m.K and case2=0.311 W/m.K. Water has been used as heat transfer fluid (HTF) flow through in tube side. Ansys fluent has been used to analyze the model by taking into account phase change by the enthalpy method used to deal with phase transition. The numerical simulatio

In this research, a sensor for chemical solutions was designed and formed using optical fiber-based on a surface Plasmon resonance technology. A single-mode optical fiber with three different diameters (25, 45 and 65) µm was used, respectively.  The second layer of the low refractive fiber was replaced by gold, which was electrically deposited at 40 µm thickness. For each of the three types of optical fiber, different saline concentrations (different index of refraction) were used to evaluate the performance of the refractive index sensor (chemical sensor) by measuring its sensitivity and resolutions. The highest values we could get for these two parameters were 240mm/RIU, and 6*10^-5 RIU respectively, when the diameter of a

Objective(s): To measure the level of job satisfaction and job performance of nurses and to find out
the association between participants' socio-demographic characteristic of nurse and their job
satisfaction and job performance.
Methodology: A descriptive analytic study design was carried out to measure the nurses' level of job
satisfaction and job performance in Al-Suwaira general hospital and to find out the association between
nurses and their socio-demographic characteristic. The study was started from March 5th, 2017 to
September 31th, 2017. The sample was Non - probability (purposive) sample of (100) nurses were
selected according to the study that are actual working in nursing department in Al-Suwaira General<

In this work, the effect of vortex shedding on the solar collector performance of the parabolic trough solar collector (PTSC) was estimated experimentally. The effect of structure oscillations due to wind vortex shedding on solar collector performance degradation was estimated. The performance of PTSC is evaluated by using the useful heat gain and the thermal instantaneous efficiency. Experimental work to simulate the vortex shedding excitation was done. The useful heat gain and the thermal efficiency of the parabolic trough collector were calculated from experimental measurements with and without vortex loading. The prototype of the collector was fabricated for this purpose. The effect of vortex shedding at different operation condition

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the