In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

Galvanic corrosion of stainless steel 316 (SS316) and carbon steel (CS) coupled in 5% wt/v sulfuric acid solution at agitation velocity was investigated. The galvanic behavior of coupled metals was also studied using zero resistance ammeter (ZRA) method. The effects of agitation velocity, temperature, and time on galvanic corrosion current and loss in weight of both metals in both free corrosion and galvanic corrosion were investigated. The trends of open circuit potential (OCP) of each metal and galvanic potential (E_g) of the couple were, also, determined. Results showed that SS316 was cathodic relative to CS in galvanic couple and its OCP was much more positive than that of CS for all investigated ranges of

This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

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

The present study aimed to determine the genetic divergence of seven maize genotypes (Al-Maha, Sumer, Al-Fajr, Baghdad, 5018, 4 × 1 single hybrid, and 4 × 2 single hybrid) under two varied levels of nitrogen fertilization (92 and 276 kg N ha-1). The experiment occurred in 2022 in a randomized complete block design (RCBD) with a split-plot arrangement and three replications at the College of Agricultural Engineering Sciences, University of Baghdad, Iraq. The nitrogen fertilization levels served as main plots, with the maize genotypes allocated as the subplots. The results revealed that genetic variance was higher than the environmental variance for most traits, and the coefficient of phenotypic variation was close to the genetic va

A novel demountable shear connector is proposed to link a concrete slab to steel sections in a way that resulting steel-concrete composite floor is demountable, i.e. it can be easily dismantled at the end of its service life. The proposed connectors consist of two parts: the first part is a hollow steel tube with internal threads at its lower end. The second part is a compatible partially threaded bolted stud. After linking the stud to the steel section, the hollow steel tube can be fastened over the threaded stud, which create a complete demountable shear connector. The connector is suitable for use in both composite bridges and buildings, and using cast in-situ slabs, precast solid slabs, or hollow-core precast slabs. A series of push-off

One of the most important challenges facing the designers of the sewerage system is the corrosion of sewers due to the influence of sewerage contaminates which lead to failure of the main lines of sewers. In this study, a reference mix of 1: 1.5: 3 was used and the 4% Flocrete PC200 by weight of cement was added to the same mixing ratio in the second mixture. Twenty-four samples were tested for each mixture, 12 of which were used to compression strength test in ages (7, 14 and 28) day and six samples were submerged after 28 days of wet treatment at (5 and 10) % concentrations of sulfuric acid. The other six samples were painted after 28 days of wet treatment with coating Polyurethane and after 24 hours were flooded with a concentrat