The fall angle of sun rays on the surface of a photovoltaic PV panel and its temperature is negatively affecting the panel electrical energy produced and efficiency. The fall angle problem was commonly solved by using a dual-axis solar tracker that continually maintains the panel orthogonally positioning to the sun rays all day long. This leads to maximum absorption for solar radiation necessary to produce maximum amount of energy and maintain high level of electrical efficiency. To solve the PV panel temperature problem, a Water-Flow Double Glazing WFDG technique has been introduced as a new cooling tool to reduce the panel temperature. In this paper, an integration design of the water glazing system with a dual-axis tracker has been ac

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

In this paper, a new third kind Chebyshev wavelets operational matrix of derivative is presented, then the operational matrix of derivative is applied for solving optimal control problems using, third kind Chebyshev wavelets expansions. The proposed method consists of reducing the linear system of optimal control problem into a system of algebraic equations, by expanding the state variables, as a series in terms of third kind Chebyshev wavelets with unknown coefficients. Example to illustrate the effectiveness of the method has been presented.

The effect of White Place Image ( Test Image )  A4   has been studied as a function of luminous intensity using the  t tu un ng gs st te en n    l la am mpp and web camera enet. It was found that the tungsten lamp gives almost even intensities for the three color band and  lighting composite at low voltage .while at high voltage causes a fare from each other .  The statistical characteristic(mean and stander deviation ) results for three colors composites RGB and lighting  composites L showed that the mean and stander deviation increases with the increase of voltage possibly owing to the increase image  resolution, which reflects the value of  stander deviation for the blue band

A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

Abstract: Polarization beam splitter (PBS) integrated waveguides are the key components in the receiver of quantum key distribution (QKD) systems. Their function is to analyze the polarization of polarized light and separate the transverse-electric (TE) and transverse-magnetic (TM) polarizations into different waveguides. In this paper, a performance study of polarization beam splitters based on horizontal slot waveguide has been investigated for a wavelength of . PBS based on horizontal slot waveguide structure shows a polarization extinction ratio for quasi-TE and quasi-TM modes larger than  with insertion loss below  and a bandwidth of . Also, the fabrication tolerance of the structure is analyzed.<

Heuristic approaches are traditionally applied to find the optimal size and optimal location of Flexible AC Transmission Systems (FACTS) devices in power systems. Genetic Algorithm (GA) technique has been applied to solve power engineering optimization problems giving better results than classical methods. This paper shows the application of GA for optimal sizing and allocation of a Static Compensator (STATCOM) in a power system. STATCOM devices used to increase transmission systems capacity and enhance voltage stability by regulate the voltages at its terminal by controlling the amount of reactive power injected into or absorbed from the power system. IEEE 5-bus standard system is used as an example to illustrate the te

The object of this research is to reveal the neotectonics of Al-Thirthar, Al-Habbaniya, and Al-Razzazah depressions by using remote sensing data. The age of the exposed rocks ranges from Early Miocene to Holocene. The depressions represent the west margin of the Mesopotamia Zone along its boundary with Al-Salman Zone. The lineament map contains three major groups of lineaments. Two of them are trending east-west and northeast-southwest parallel to the transversal fault systems of Iraq territory. The third group is trending northwest-southeast. The lineament groups reveal the tectonic and structural effects to the extension and the shape of the depressions. The intersection of the lineaments divided the area into small fragments which con

15 sediment samples were collected; 8 samples from the eastern bank, and 7 samples from the western bank of Al-Wind River in Diyala governorate to assess the sediment pollution in some trace elements such as Fe, Ni, Cd, Zr, Zn and Cu in addition to some oxides such as Al₂O₃, CaO, Na₂O and K₂O to find the effect of anthropogenic pollution and the industrial production on the sediment closed especially Naftkhana by using some geochemical pollution indices such as: geoaccumulation factor (I-geo), enrichment factor (EF),contamination factor (CF), pollution loud index (PLI) and to evaluate the degree of weathering by Applying the Chemical Index of Alteration (CIA)in both banks of Al-Wind River. The

Analyzing the impacts of Cattaneo-Christov flux, bioconvective Raleigh number and cross diffusion effects in electrically conducting micropolar fluid through a paraboloid revolution is assessed in this work. Non-dimensional equations are solved numerically using shooting technique with an aid of Matlab software. The impact of various parameters on velocity, temperature and concentration are discussed in detail and presented graphically. Harman number and micro rotation parameters are found and have an increasing influence on shear stress. The vertical velocity increases at free stream and the horizontal velocity increases near the surface when Gr_b increases, which follows the opposite trend for accumulation of R_b. T