In this study predication of crop coefficient (Kc) values through growing season for cucumber plant was conducted. A field experiment was carried out at AL Yusufiyah Township, in the Governorate of Baghdad, (latitude: 33°09' N, longitude: 44°24' E, and altitude: 34 m) in medium loam soil. The plant was cultivated inside the greenhouse under subsurface trickle irrigation system with soil water retention technology (SWRT) during the growing season 2017. Crop coefficient values were guessed from the direct method of measurements of daily crop evapotranspiration, while reference evapotranspiration was obtained from Agricultural Meteorology Project - Station of Baghdad - Abu-Ghraib. The obtained results were showed that crop coefficient values for initial, mid and late of season growing stages were: 0.1, 1.29, and 0.9, respectively. Comparison with other local work was showed similar values of Kc. Although the type of irrigation and utilizing new techniques of saving the applied water which reduced the ETc value by about 132 % comparing with other, the reference evapotranspiration value was plays an effecting role in calculating the Kc values.
Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c
... Show MoreThe current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta
... Show MoreThe general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin
... Show MoreBackground Solar irradiance is a nonlinear and intermittent function, which makes accurate forecasting of solar power generation a challenge. The high variability of meteorological conditions is not well represented by conventional atmospheric models, thus hampering forecasting skill and model robustness. In this work, an advanced hybridization of multi-population cuckoo search (HMPCS) algorithm with machine learning (ML) methods is developed to enhance the prediction performance of photovoltaic (PV) power forecasting with more reliability. Methods In this study, a hybrid modeling framework is proposed, called HMPCS–ML framework which captures the global search capacity of HMPCS and predictive power of sophisti
... Show MoreOn 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
... Show MoreThis work was conducted to determine the volumetric mass transfer coefficient (Ky.a) infixed bed adsorption using hexane-benzene mixture by adsorption onto a fixed bed of white silica gel. Benzene concentration was measured by gas chromatography. The effect of feed flow rate and initial concentration of benzene in hexane-benzene mixture on the volumetric mass transfer coefficient and on the adsorption capacity of silica gel was investigated.
In general, the volumetric mass transfer coefficient increases with increasing hexane flow rate, and with increasing initial concentration of benzene in the mixture. The ultimate value of (Ky.a) was at 53 ml/min of hexane flow rate with benzene initial concentration of (6.53 wt. %), and it wa
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