In the present work a comparative study for thermal and electrical performance of different hybrid photovoltaic/thermal collectors designs for Iraq climate conditions have been carried out. Four different types of air based hybrid PV/T collectors have been manufactured and tested. Three collectors consist of four main parts namely, channel duct, glass cover, axial fan to circulate air and two PV panels in parallel connection. The measured parameters are, the temperature of the upper and the lower surfaces of the PV panels, air temperature along the collector, air flow rate, pressure drop, power produced by solar cell, and climate conditions such as wind speed, solar radiation and ambient temperature. The thermal and hydraulic performances o

The deficiency of potable water resources and energy supply is emerging as a significant and concerning obstacle to sustainable development. Solar and waste heat-powered humidification dehumidification (HDH) desalination systems become essential due to the severe impacts of global warming and water shortages. This problem highlights the need to apply boosted water desalination solutions. Desalination is a capital-intensive process that demands considerable energy, predominantly sourced from fossil fuels worldwide, posing a significant carbon footprint risk. HDH is a very efficient desalination method suitable for remote areas with moderate freshwater requirements for domestic and agricultural usage. Several operational and maintenance conce

The steady 3-D raw water turbulent flow is numerically investigated. This flow is formed of solid silica sand (quartz) carried by water in stainless steel pipe. The flow in a straight pipe and flow in a pipe with a sudden contraction are analyzed using a two-way coupled Eulerian-Lagrangian approach. Erosion rate is estimated by Oka erosion model combined with the constant coefficient of restitution. The effect of solid particles mass flow rate, inlet velocity, particle diameter, internal pipe diameter, orientation, contraction coefficient, and wall pipe contraction angle on erosion rate are examined. The predicted erosion is distributed homogenously for straight pipe, while the step wall area of the contraction is the most eroded part. The

Titanium dioxide (TiO2) nanotubes have gained particular interest as a material for gas sensors because of their vertical arrays, prepared by the anodization procedure. The presence of several oxygen vacancies in these nanotubes facilitates gas diffusion and provides additional active sites. This study examined the impact of voltages on the process of depositing iron nanoparticles onto arrays of TiO2 nanotubes (TNTs) for use as a gas sensor. The TNTs are manufactured using a straightforward and economical electrochemical anodization technique, specifically for gas sensor applications. By varying the deposition voltage (2-6 volts), ordered Fe-TNTs were efficiently manufactured using a simple two-step electrochemical process. It utili

Interleukin-38 (IL-38), an inflammatory cytokine discovered in recent years, has been implicated in the pathogenesis of systemic lupus erythematosus (SLE). IL-38 is encoded by the IL1F10 (interleukin 1 family member 10) gene. Genetic variants of this gene have been associated with susceptibility to a number of autoimmune and inflammatory diseases, while their association with SLE risk has not been explored. In this case–control study, two novel variants of the 5 prime untranslated region (5′UTR) of the IL1F10 gene, rs3811050 C/T and rs3811051 T/G, were investigated

The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli