A paraffin wax and copper foam matrix were used as a thermal energy storage material in the double passes air solar chimney (SC) collector to get ventilation effect through daytime and after sunset. Air SC collector was installed in the south wall of an insulated test room and tested with different working angles (30o, 45o and 60o). Different SC types were used; single pass, double passes flat plate collector and double pass thermal energy storage box collector (TESB). A computational model based on the finite volume method for transient tw dimensional domains was carried out to describe the heat transfer and storage in the thermal energy storage material of collector. Also, equivalent specific heat method was employed to describe the heat storage and release in the mushy zone. Experimental results referred to an increase in thermal conductivity of paraffin wax that supported by copper foam matrix more than ten times. While the ventilation effect was still active for hours after the sun set, depending on the heat storage amount. Maximum ventilation mass flow rate with TESB collector was recorded with value equals to 36.651 kg/hr., when the overall discharge coefficient that was calculated for the system equals to 0.371. Experimental results showed that the best working angle range was 45~60o, and the highest air to the collector approaching temperature appeared to the double passes flat plate collector. Results gave greater heat storage efficiency of (47)% when the maximum solar radiation was 780 W/m2 at 12.00pm, while the energy summation through duration charge time was 18460 kJ. Computational results, depending on the equivalent heat capacity method for heat storage or release from phase change material that supported by copper foam matrix, showed the behavior of paraffin wax melting and solidification situation through periodic for charge and released heat from the solar collector. Also, these results gave agreement approaching the experimental results for the heat storage in the combined heat storage material, with standard error of 16.8%.
Abstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
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This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t
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