A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

The history of civilizations in the past centuries is a rich source for creativity and inspiration in all areas of art and design, especially in the field of fashion design. Many designers draw their designs from previous eras; which is the aim of this research as we propose designing fashion the mannequin for the category of young girls aged between (10-18). The costumes were inspired by Victorian women's costumes during the time period (1860-1890) and were subdivided into three time periods (1860-1870), (1870-1880), (1880-1890) forming three designs for each time period , analyzing the nine designs to achieve the creative , functional and aesthetic aspects that are appropriate for the age group (research sample). The importance of the

On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

Abstract

            Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.

Abstract: The premise of the study is that populism is a process of building political views and critical intellectual orientations among the general public. It is transformed into mass beliefs by mobilizing the society ideologically and continuously in order to reach or control the circle of authority. We distributed the study topics to four sections: In the second, we will discuss the contents of contemporary populism and how other forms of populism evolved historically. The third is to discuss the political discourse of populism among the military regimes and the comparative Islamic parties in the Middle East, especially in terms of the essence and the intellectual foundations. The fourth section seeks to examine the characteristics o