This study found that one of the constructive, necessary, beneficial, most effective, and cost-effective ways to meet the great challenge of rising energy prices is to develop and improve energy quality and efficiency. The process of improving the quality of energy and its means has been carried out in many buildings and around the world. It was found that the thermal insulation process in buildings and educational facilities has become the primary tool for improving energy efficiency, enabling us to improve and develop the internal thermal environment quality processes recommended for users (student - teacher). An excellent and essential empirical study has been conducted to calculate the fundamental values of thermal conductivity coefficient for different types of cement mortar, including the different concentrations of cellulosic fibers. And in our study, those cellulosic fibers obtained from sugarcane and sugarcane residues (agricultural waste materials) were used. The percentage is 10%; 20% and 30% of cellulose fibers were added to the cement mixtures. Then the differences are measured, specifically in the physical properties (heat capacity, density, and thermal conductivity coefficient) for 28 days. The Design-Builder program also implemented a precise simulation of the thermal loads of the external envelope of the educational building that is exposed to direct sunlight before and after the insulation process. It was found that with the use of thermal insulation material (meaning the cellulosic fiber technology) mixed with the cement mortar layer of the educational building, the given value of the heat transfer coefficient W/m2 Kelvin decreased by 47.2%. Accordingly, this contributed significantly to a significant and very significant saving in the values of electrical energy consumption by 11.9% for cooling and heating operations and to reducing dangerous carbon dioxide emissions by 52.2%. The simulation has shown that applying thermal insulation techniques to all buildings and educational facilities is highly recommended to save a large consumption in the value of electrical energy and the costs of waste materials and to ensure integrated protection for the ecosystem.
The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
... Show MoreThe financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
... Show MoreThis study aimed to investigate the incorporation of recycled waste compact discs (WCDs) powder in concrete mixes to replace the fine aggregate by 5%, 10%, 15% and 20%. Compared to the reference concrete mix, results revealed that using WCDs powder in concrete mixes improved the workability and the dry density. The results demonstrated that the compressive, flexural, and split tensile strengths values for the WCDs-modified concrete mixes showed tendency to increase above the reference mix. However, at 28 days curing age, the strengths values for WCDs-modified concrete mixes were comparable to those for the reference mix. The leaching test revealed that none of the WCDs constituents was detected in the leachant after 180 days. The
... Show MoreThis paper deals with an analytical study of the flow of an incompressible generalized Burgers’ fluid (GBF) in an annular pipe. We discussed in this problem the flow induced by an impulsive pressure gradient and compare the results with flow due to a constant pressure gradient. Analytic solutions for velocity is earned by using discrete Laplace transform (DLT) of the sequential fractional derivatives (FD) and finite Hankel transform (FHT). The influences of different parameters are analyzed on a velocity distribution characteristics and a comparison between two cases is also presented, and discussed in details. Eventually, the figures are plotted to exhibit these effects.
This research investigated the effect of adding two groups of reinforcement materials, including bioactive materials Hydroxyapatite (HA) and halloysite nanoclay and bioinert materials Alumina (AL2O3) and Zirconia (ZrO2), each of them with various weight ratios (1,2,3,4 &5)% to the polymer matrix PMMA. The best ratios were selected, and then a hybrid was preparing Composite red from the best ratios from each group. Thermal properties, including thermal conductivity and Thermomechanical Analysis (TMA) technology, have been studied. The results showed that adding 3% Hydroxyapatite (HA) and 5% halloysite nanoclay to the polymethacrylate (PMMA) mer leads to an increase in thermal conductivity. It was also found from the Thermomechanical Analysis
... Show MoreThe aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob
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