This work presents a novel technique for the detection of oil aging in electrical transformers using a single mode optical fiber sensor based on surface plasmon resonance (SPR). The aging of insulating oil is a critical issue in the maintenance and performance of electrical transformers, as it can lead to reduce insulation properties, increase risk of electrical breakdown, and decrease operational lifespan. Many parameters are calculated in this study in order to examine the efficiency of this sensor like sensitivity (S), signal to noise ratio (SNR), resolution (refractive index unit) and figure of merit (FOM) and the values are for figure of merit is 11.05, the signal to noise ratio is 20.3, the sensitivity is 6.63, and the resolution is 3

Abstract

This study aims to identify the extent to which the criteria of the American Council for Teaching Foreign Languages (ACTFL) are included in the English language books for the fifth and sixth graders. To achieve the objective of the study, a content analysis card was prepared, where the classification of language proficiencies was divided into five main levels (beginner, intermediate, advanced, superior, and distinguished) of the four language skills (listening, speaking, reading, and writing), The content analysis card consisted of (89) indicators distributed at the four levels of language skills as follows: Listening (17), speaking (33), reading (15), and writing (26). The study sample consisted of Engl

Abstract

                 The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th

The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa

This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto

The importance of this research lies in shedding light on the concept of techno-strategy for information management from vital and important topics that showed response for change in all areas of life. As this necessitates the updating and changing of it in order to achieve its strategic goals and enhance its technological advantage. The research problem looked at the role of the information technology system (ITS) in enhancing risk management in general directorates for sports and school activity from the viewpoint of its department heads. The research aimed at the relationship of information techno-strategy in risk management and the ratios of the contribution of information techno-strategy in risk management from the viewpoint of heads o

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion