In this paper, the problem of developing turbulent flow in rectangular duct is investigated by obtaining numerical results of the velocity profiles in duct by using large eddy simulation model in two dimensions with different Reynolds numbers, filter equations and mesh sizes. Reynolds numbers range from (11,000) to (110,000) for velocities (1 m/sec) to (50 m/sec) with (56×56), (76×76) and (96×96) mesh sizes with different filter equations. The numerical results of the large eddy simulation model are compared with k-ε model and analytic velocity distribution and validated with experimental data of other researcher. The large eddy simulation model has a good agreement with experimental data for high Reynolds number with the first, seco

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

The problem of job burnout has become one of the main problems for researchers in social welfare organizations (social protection bodies) - one of the formations of the Ministry of Labor and Social Affairs. Its negative effects increased in light of the COVID-19 pandemic, and in light of the Corona pandemic, the pressures and burdens of workers varied, which resulted in high rates of anxiety, tension, and intellectual and physical exhaustion, and then negatively affected their efficiency in performing work at the individual and organizational level, especially after the increasing tasks of these Bodies in carrying out their role in achieving the general goals and objectives as beingThe general goals are that they are responsible for providi

The expansion in water projects implementations in Turkey and Syria becomes of great concern to the workers in the field of water resources management in Iraq. Such expansion with the absence of bi-lateral agreement between the three riparian countries of Tigris and Euphrates Rivers; Turkey, Syria and Iraq, is expected to lead to a substantially reduction of water inflow to the territories of Iraq. Accordingly, this study consists of two parts: first part is aiming to study the changes of the water inflow to the territory of Iraq, at Turkey and Syria borders, from 1953 to 2009; the results indicated that the annual mean inflow in Tigris River was decreased from 677 m³/sec to 526 m³/sec, after operating Turkey reserv

A new spectrophotometric flow injection method has been establish for the determintaions of some catecholaminedrugs

Partial shading is one of the problems that affects the power production and the efficiency of photovoltaic module. A series of experimental work have been done of partial shading of   monocrystalline PV module; 50W, I_sc: 3.1A, V_oc: 22V with 36 cells in series is achieved. Non-linear power output responses of the module are observed by applying various cases of partial shading (vertical and horizontal shading of solar cells in the module). Shading a single cell (corner cell) has the greatest impact on output energy. Horizontal shading or vertical shading reduced the power from 41W to 18W at constant solar radiation 1000W/m² and steady state condition. Vertical blocking a column

Experimental investigation of the influence of inserting the metal foam to the solar chimney to induce natural ventilation are described and analyzed in this work. To carry out the experimental test, two identical solar chimneys (without insertion of metal foam and with insertion of metal foam) are designed and placed facing south with dimensions of length× width× air gap (2 m× 1 m× 0.2 m). Four incline angles are tested (20^o,30^o,45^o,60^o) for each chimney in Baghdad climate condition (33.3^o latitude, 44.4^o longitude) on October, November, December 2018. The solar chimney performance is investigated by experimentally recording absorber pl

Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….

It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and  Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi