Preferred Language
Articles
/
joe-823
Investigation of Optimum Heat Flux Profile Based on the Boiling Safety Factor
...Show More Authors

An experimental study is conducted to investigate the effect of heat flux distribution on the boiling safety factor of its cooling channel. The water is allowed to flow in a horizontal circular pipe whose outlet surface is subjected to different heat flux profiles. Four types of heat flux distribution profiles are used during experiments: (constant distribution profile, type a, triangle distribution profile with its maximum in channel center, type b, triangle distribution profile with its maximum in the channel inlet, type c, and triangle distribution profile with its maximum in the channel outlet, type d). The study is conducted using heat sources of (1000 and 2665W), water flow rates of (5, 7 and 9 lit/min). The water temperature at cooling channel inlet is kept constant at (25°C). Copper test section of (0.6 m) length (0.025m) inner diameter is used during the experiments. The electrical heater used for water heating is wrapped around the copper pipe covering (50 cm) of its length. Calibrated thermocouples are distributed along pipe surface at distances (0.1, 0.2, 0.3, 0.4 and 0.5 m) from pipe inlet to measure pipe surface temperature. The results shows that the heat source with heat flux profile of type (c) is the most reliable one from thermo-hydraulic safety point of view for both types of heat sources, as it ensures a maximum boiling safety factor (K) of (1.6, 1.7, 2) at water flow rates of (5, 7 and 9 lit/min) respectively based on maximum heat capacity of (2665 w), while the heat source with heat flux profile of type (d) which posses minimum boiling safety factors of (1, 1.2, 1.3) at water flow rates of (5, 7 and 9 lit/min) respectively based on same heat capacity value is the worst one from same point of view.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational learning ability to improve the performance of hospital organizations under the accumulation of intellectual capital Study hospital enterprise sector in Algeria
...Show More Authors

        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
EVALUATING THE EFFECTIVE CREATIVE LEADERSHIP ROLE OF THE DEAN AND HEADS OF SCIENTIFIC DEPARTMENTS IN THE COLLEGE OF PHYSICAL EDUCATION AND SPORTS SCIENCES AL-MUSTANSIRIYAUNIVERSITY
...Show More Authors

Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
EVALUATING THE EFFECTIVE CREATIVE LEADERSHIP ROLE OF THE DEAN AND HEADS OF SCIENTIFIC DEPARTMENTS IN THE COLLEGE OF PHYSICAL EDUCATION AND SPORTS SCIENCES AL-MUSTANSIRIYAUNIVERSITY
...Show More Authors

Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
An Economic Study of the Margins and Profits of Middlemen in the Marketing of Chicken Meat Marketing Channels in Baghdad Province for the Season 2023
...Show More Authors
Abstract<p>Marketing studies are important to researchers and policy makers. The study of marketing margins and efficiency is important to understand the marketing problems that face parties of the marketing process. The aim of the research is to measure the efficiency margins and the most important marketing channels for marketing chicken meat in the province of Baghdad and to identify the most important marketing problems facing marketers of the commodity. The absolute marketing margins were (0, 1360, 1570, 1545) for the four channels respectively, while the price paid by the consumer was variable according to the marketing channel (3150, 3790, 3920, 4065) for the four channels respectively. T</p> ... Show More
View Publication
Scopus Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
...Show More Authors

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between inflation and the tax revenue in Iraq for the period 1990-2010
...Show More Authors

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
...Show More Authors

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 11 2018
Journal Name
دراسات تربوية
Understanding the nature of the scientific endeavor among chemistry teachers according to the Educational Reform Project 2061
...Show More Authors

Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the Financing Policy for Sustainable Social Development in Iraq for the Period (2014-2016)
...Show More Authors

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of knowledge Management Processes in the Tax Performance: AnApplied Research in the General Tax Authority
...Show More Authors

The research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get

... Show More
View Publication Preview PDF
Crossref