In Iraq most of the small buildings deployed a conventional air conditioning technology which typically uses electrically driven compressor systems which exhibits several clear disadvantages such as high energy consumption, high electricity at peak loads. In this work a thermal performance of air conditioning system combined with a solar collector is investigated theoretically. The hybrid air conditioner consists of a semi hermetic compressor, water cooled shell and tube condenser, thermal expansion valve and coil with tank evaporator. The theoretical analysis included a simulation for the solar assisted air-conditioning system using EES software to analyze the effect of different parameters on the power consumption of c

Experimental investigation of the influence of inserting the metal foam to the solar chimney to induce natural ventilation are described and analyzed in this work. To carry out the experimental test, two identical solar chimneys (without insertion of metal foam and with insertion of metal foam) are designed and placed facing south with dimensions of length× width× air gap (2 m× 1 m× 0.2 m). Four incline angles are tested (20^o,30^o,45^o,60^o) for each chimney in Baghdad climate condition (33.3^o latitude, 44.4^o longitude) on October, November, December 2018. The solar chimney performance is investigated by experimentally recording absorber pl

Abstract

    In order to enhance the efficiency of flat plate solar water collectors without changing in its original shape and with low additional cost, twisted strips are inserted inside its riser pipes. Three flat plate collectors are used for test. Family of twisted strips are inserted inside each collector risers with different twisted ratios (T_R=3,4,5). The collectors are connected in parallel mode (Z-Configuration) and are exposed to the same conditions (solar radiation and ambient temperature) .The experimental results show that, the highest heat transfer rate occurs at twisted ratio (3) .Consequently, for the same twisted ratio the daily efficiencies for the solar collector at d

 This study focuses on a comparison of the performance of two similar locally-fabricated solar water heaters. One of the collectors features a new design for accelerated absorber; its risers are made of converging ducts whose exit area is half that of the entrance. The other collector is a conventional absorber, with risers of the same cross sectional area along its length. Each collector is the primary part of an indirect thermosyphon circulation solar hot water system. Both collectors face south with a fixed tilt angle of 33.3

           Biosynthesis of nanoparticles has received considerable attention due to the growing need to develop environmentally benign nanoparticle synthesis processes that do not use toxic chemicals. Therefore, biosynthetic methods employing both biological agents such as bacteria and fungus or plant extracts have emerged as a simple and a viable alternative to chemical synthetic and physical method .It is well known that many microbes produce an organic material either intracellular or extracellular which is playing important role in the remediation of toxic metals through reduction of metal ions and acting as interesting Nano factories. As a result, in the present study Ag NPs were syn

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

Ternary semiconductors AB5C8 (A = Cu/Ag, B = In and C = S, Se or Te) have been investigated. The CuIn5S8 and AgIn5S8 have been synthesize in cubic spinel structure with space group (Fd3m), whereas CuIn5Se8, AgIn5Se8, CuIn5Te8 and AgIn5Te8 have tetragonal structures with space group P-42m. The relaxed crystal geometry, electrical properties such as electronic band structure and optoelectronic properties are predicted by using full potential method in this work. For the determination of relaxed crystal geometry, the gradient approximation (PBE-GGA) is used. All the studied compounds are semiconductors based on their band structures in agreement with the experimental results, and their bulk moduli are in the range 35 to 69 GPa. Wide absorption

The research included preparation of new Schiff base (L) by two steps: preparation of precursor [bis(2-formyl-6-methoxyphenyl) succinate] (P) by reacting (3-methoxy salicyl aldehyde) with (succinoyl dichloride) as first step then react the prepared precursor (P) with (ethanethioamide) to have the new Schiff base [bis(2-((ethane thioyl imino) methyl)-6-methoxy phenyl) succinate] (L) as second step. Characterized compounds based on Mass spectra, 1 H, 13CNMR (for ligand (L)), FT-IR and UV spectrum, melting point, molar conduct, %C, %H, and %N, the percentage of the metal in complexes %M, magnetic susceptibility, while study corrosion inhibition (mild steel) in acid solution by weight loss. These measurements proved that by (Oxygen, Nitrogen, a