This research study examines the impact of information technology on firm profitability and stock returns. Using a comprehensive dataset of firms across various industries, this research employs rigorous statistical analysis techniques to investigate the relationship between IT investments, firm profitability metrics, and stock returns. The study focuses at how IT investments affect financial performance measures including return on assets (ROA) and return on equity (ROE), with P-values of 0.34 and 0.12, respectively. Furthermore, the study investigates the influence of IT on stock returns, taking into account market capitalization, industry trends, and macroeconomic variables. This study's conclusions center on the beneficial assoc

This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

Blockchain has garnered the most attention as the most important new technology that supports recent digital transactions via e-government. The most critical challenge for public e-government systems is reducing bureaucracy and increasing the efficiency and performance of administrative processes in these systems since blockchain technology can play a role in a decentralized environment and execute a high level of security transactions and transparency. So, the main objectives of this work are to survey different proposed models for e-government system architecture based on blockchain technology implementation and how these models are validated.  This work studies and analyzes some research trends focused on blockchain

The effect of refrigerant injection techniques on the performance of heat pump system based on exergy analysis was studied theoretically. Three refrigerant injection techniques were used; the first was achieved by injected vapour in volume ratios from 1 to 7% in the accumulator. The second was injection liquid refrigerant in the discharge line with the aid of Liquid Pressure Amplification (LPA) pump, with volume ratios from 1 to 10%. The third was a hybrid injection with volume ratios of injected vapour and liquid varied from 1 to 3% and 1 to 10%; respectively. The following improvements in cycle performance were observed. For vapour injection technique, the best ratio of injection was 5%, the exergy destruction reduced

Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

   Pressure retarded osmosis (PRO) can be considered as one of the methods for utilizing osmotic power, which is a membrane-based technology. Mathematical modeling plays an essential part in the development and optimization of PRO energy-generating systems. In this research, a mathematical model was developed for the hollow fiber module to predict the power density and the permeate water flux theoretically. Sodium chloride solution was employed as the feed and draw solution. Different operating parameters, draw solution concentration (1 and 2 M), the flow rate of draw solution (2, 3, and 4 L/min), and applied hydraulic pressure difference (0 - 90 bar) was used to evaluate the performance of PRO process of a hollow fiber module. The eff

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

In the present study, composites were prepared by Hand lay-up molding and investigated. The composites constituents were epoxy resin as the matrix, 6% volume fractions of Glass Fibers (G.F) as reinforcement and 3%, 6% of industrial powder (Calcium Carbonate CaCO₃, Potassium Carbonate K₂CO₃ and Sodium Carbonate Na₂CO₃) as filler. Density, water absorption, hardness test, flexural strength, shear stress measurements and tests were conducted to reveal their values for each type of composite material. The results showed that the non – reinforced epoxy have lower properties than composites material. Measured density results had show an incremental increase with volume fraction increase