The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

This research aims at studying and analyzing the creative research thinking of the educational staffs in private universities and colleges, and also the role of incentives, in its materialistic and moral sides in the development of such thinking and the pack of restraints which cause decline in interest level of the scientificresearch, and its weak role in the development of universities in Iraq, despite the interest of the Ministry of Higher Education and Scientific Research in Iraq in scientific research as part ofits academic and humanitarian targets.Based on study and analysis, and the using if some of statistical methods such as the Alpha Chronobaghcoefficient and the (T. Test)(F. Test),the research reached a number of conclusions.

The removal of congo red (CR) is a critical issue in contemporary textile industry wastewater treatment. The current study introduces a combined electrochemical process of electrocoagulation (EC) and electro-oxidation (EO) to address the elimination of this dye. Moreover, it discusses the formation of a triple composite of Co, Mn, and Ni oxides by depositing fixed salt ratios (1:1:1) of these oxides in an electrolysis cell at a constant current density of 25 mA/cm2. The deposition ended within 3 hours at room temperature. X-ray diffractometer (XRD), field emission scanning electron microscopy (FESEM), atomic force microscopy (AFM), and energy dispersive X-ray (EDX) characterized the structural and surface morphology of the multi-oxide sedim

A twisted-fin array as an innovative structure for intensifying the charging response of a phase-change material (PCM) within a shell-and-tube storage system is introduced in this work. A three-dimensional model describing the thermal management with charging phase change process in PCM was developed and numerically analyzed by the enthalpy-porosity method using commercial CFD software. Efficacy of the proposed structure of fins for performing better heat communication between the active heating surface and the adjacent layers of PCM was verified via comparing with conventional longitudinal fins within the same design limitations of fin material and volume usage. Optimization of the fin geometric parameters including the pitch, numb

The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system

This study numerically intends to evaluate the effects of arc-shaped fins on the melting capability of a triplex-tube confinement system filled with phase-change materials (PCMs). In contrast to situations with no fins, where PCM exhibits relatively poor heat response, in this study, the thermal performance is modified using novel arc-shaped fins with various circular angles and orientations compared with traditional rectangular fins. Several inline and staggered layouts are also assessed to maximize the fin’s efficacy. The effect of the nearby natural convection is further investigated by adding a fin to the bottom of the heat-storage domain. Additionally, the Reynolds number and temperature of the heat-transfer fluid (HTF) are e

Reduction of noise and vibration in spur gear experimentally by using asymmetric teeth profiles with tip relief was presented. Both of classical (symmetric) and asymmetric (with and without tip relief) spur gears are used in this work. Gear test rig was constructed to achieve torsional vibration measuring, and two modified cutters are designed and manufactured to achieve tooth profile modifications. First to cut asymmetric gear tooth with pressure angles (14.5^o/25 ^o) without tip relief for loaded and unloaded tooth sides respectively, and second to cut asymmetric gear tooth with pressure angles (14.5^o/25 ^o) for loaded and unloaded tooth sides respectively with tip relief to ach