Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Most studies indicated that the values ​​of atmospheric variables have changed from their general rates due to pollution or global warming etc. Hence, the research indicates the changes of direct solar radiation values ​​over a whole century i.e. from 1900 to 2000 depending on registered data for four cities, namely (Mosul - Baghdad - Rutba - Basra. Moreover, attemptsto correlate the direct solar radiation with the temperature values have been ​​recorded over that period. The results showed that there is a decreasing pattern of radiation quantities over time throughout the study period, where the value of direct radiation over the city of Baghdad 5550 w/m² was recorded in the year 1900, but this ratio decreased cle

Photovoltaic (PV) devices are widely used renewable energy resources and have been increasingly manufactured by many firms and trademarks. This condition makes the selection of right product difficult and requires the development of a fast, accurate and easy setup that can be implemented to test available samples and select the cost effective, efficient, and reliable product for implementation. An automated test setup for PV panels using LabVIEW and several microcontroller-based embedded systems were designed, tested, and implemented. This PV testing system was fully automated, where the only human intervention required was the instalment of PV panel and set up of required testing conditions. The designed and implemented system was

Successfully, theoretical equations were established to study the effect of solvent polarities on the electron current density, fill factor and efficiencies of Tris (8-hydroxy) quinoline aluminum (Alq3)/ ZnO solar cells. Three different solvents studied in this theoretical works, namely 1-propanol, ethanol and acetonitrile. The quantum model of transition energy in donor–acceptor system was used to derive a current formula. After that, it has been used to calculate the fill factor and the efficiency of the solar cell. The calculations indicated that the efficiency of the solar cell is influenced by the polarity of solvents. The best performance was for the solar cell based on acetonitrile as a solvent with electron current density of (5.0

There have been many advances in the solar chimney power plant  since 1930 and the first pilot work was built in Spain (Manzanares) that produced 50 KW. The solar chimney power plant is considered of a clean power generation that needs to be investigated  to enhance the performance by studying the effect of changing the area of passage of air to enhance the velocity towards the chimney to maximize design velocity. In this experimental and numerical study, the reduction area of solar collector was investigated. The reduction area that mean changing the height of glass cover from the absorbing plate (h1=3.8cm, h2=2.6cm and h3=1.28cm). The numerical study was performed using ANSYS Fluent software package (version 14.0) to solve go

     This paper proposed several approaches for estimating the optical turbulence of the Earth’s atmosphere and their effect on solar images’ resolution using ground-based telescopes based on von Kárman, Kolmogorov, and modified von Kárman PSDs models. The results showed a strong correlation coefficient for the modified von Kármán model of atmospheric representation. As can be seen in the case where solar adaptive optics have been properly designed, they typically decrease aberration considerably and provide greatly improved imagery.

An    Experimental     comparison     between     the     current-voltage

characteristic and    the  efficiency    conversion from  solar  to  electric energy   were studied  for square  and circular  single crystal  silicon  solar

cell of equal area (35.28  cm2)  . The results show  that the solar shape is

an  important factor  in  calculating the  current-voltage characteristics and  efficiency of  the  solar  cell.  It was  shown   that  the  performance effici

The Iraqi houses flattening the roof by a concrete panel, and because of the panels on the top directly exposed to the solar radiation become unbearably hot and cold during the summer and winter. The traditional concrete panel components are cement, sand, and aggregate, which have a poor thermal property. The usage of materials with low thermal conductivity with no negative reflects on its mechanical properties gives good improvements to the thermal properties of the concrete panel. The practical part of this work was built on a multi-stage mixing plan. In the first stage the mixing ratio based on the ratios of the sand to cement. The second stage mixing ratios based on replacing the coarse aggregate quantities with the

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

     Charge extraction layers play a crucial role in developing the performance of the inverted organic solar cells. Using a transparent metal oxide with appropriate work function to the photoactive layer can significantly decrease interface recombination and enhance charge transport mechanism. Therefore, electron selective films that consist of aluminium-doped titanium dioxide (TiO₂:Al) with different concentrations of Al (0.4, 0.8, and 1.2)wt %  were prepared using sol-gel technique. The inverted organic solar cells PCPDTBT: PCBM with Al doped TiO2 as electron extraction layer were fabricated. It is well known that Al doping concentration potentially affects the physical characteristics of the TiO₂ by control