In this paper, a solar concentrator is designed in the form of a concave half-cylindrical mirror consisting of polygonal reflective surface plates. The plates are arranged to give a hemispherical shape to the design. These surfaces work to receive solar radiation and focusing by reflecting it to the receiver that is placed in front of the reflecting surfaces. The results are compared with a system consisting of a concave reflecting surface of the same dimensions to obtain a good criterion for evaluating the design performance. The results showed a low acceptance angle for the design for all the samples used due to the geometrical design nature. The optical efficiency affected by the angle of incidence greatly by

This research aims to find out the extent the reflection of tacit knowledge dimensions (experience, skill, intuition, the ability to think) on Organizational performance of the offices of inspectors general dimensions (internal processes, growth and learning the focus, the focus on the customer) and the measurement and analysis of the type of impact the tacit knowledge of auditors on performance Organizational in inspectors general offices, the research seeks to diagnose the extent of awareness of Office Management knowledge implicit and the attention span of the administration in determining levels and performance levels, and the resolution means the main information-gathering adopted by the researcher, which, as well as his exp

In this research, a sensor for chemical solutions was designed and formed using optical fiber-based on a surface Plasmon resonance technology. A single-mode optical fiber with three different diameters (25, 45 and 65) µm was used, respectively.  The second layer of the low refractive fiber was replaced by gold, which was electrically deposited at 40 µm thickness. For each of the three types of optical fiber, different saline concentrations (different index of refraction) were used to evaluate the performance of the refractive index sensor (chemical sensor) by measuring its sensitivity and resolutions. The highest values we could get for these two parameters were 240mm/RIU, and 6*10^-5 RIU respectively, when the diameter of a

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

The manifestations of climate change are increasing with the days: sudden rains and floods, lakes that evaporate, rivers that experience unprecedentedly low water levels, and successive droughts such as the Tigris, Euphrates, Rhine, and Lape rivers. At the same time, energy consumption is increasing, and there is no way to stop the warming of the Earth's atmosphere despite the many conferences and growing interest in environmental problems. An aspect that has not received sufficient attention is the tremendous heat produced by human activities. This work links four elements in the built environment that are known for their high energy consumption (houses, supermarkets, greenhouses, and asphalt roads) according t

Fabrication of solar cell prepared by thermal spray and vacuum thermal evaporation method on silicon wafer(n-type) and studying its efficiency. The film have been deposited on three layers(ZnO then CdS and CdTe) on Si and glass respectively.Direct energy gap was calculated and equal to (4.3,3.4,3)eV and indirect energy gap equal to (3.5,2.5,1.5)eV respectively . Efficiency was calculated for the cell of area 2cm2 it was equal to 0.14%.

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

Gas sensors based on titanium dioxide (TiO₂) and zinc oxide (ZnO) nanocomposites are considered energy-saving devices that are utilized to find dangerous or harmful gases in an environment. The performance of nitrogen dioxide (NO₂) gas sensors have been improved by spin-coating a TiO₂ and TiO₂:ZnO nanocomposite with varying concentrations (₉₀TiO₂:₁₀ZnO, ₇₀TiO₂:₃₀ZnO, and ₅₀TiO₂:₅₀ZnO). To correlate structural properties with gas-sensing behavior, structural and morphological characterization has been done using FESEM, XRD, and EDX.  Without any ZnO-specific crystalline phase, TiO₂

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.

Polyvinyl chloride (PVC) finds use in various industries due to its versatility but is not thermostable, serving as a barrier to causing degradation and release of hydrochloric acid (HCl) under heat stress conditions. Lead and organotin compounds have traditionally been used for stabilizer purpose to discourage such degradation but pose serious ecological as well as health risks. As a counter measure, bio-based stabilizers from plant oils have become popular as a green and sustainable alternative. This review looks back at recent developments in plant oil-based stabilizers for PVC, focusing on the mechanisms of stabilization, sustainability, and cost-effectiveness. We review plant oils such as tung oil, castor oil, and soybean oil,