The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Iraqi agricultural economic units based on the data of the Central Bureau of Statistics, while the most prominent recommendations reached by the researcher were the development of methods of measuring fair value in the Iraqi market and the adoption of the market approach as it suits the Iraqi environment.
In this research, the effect of reinforcing epoxy resin composites with a filler derived from chopped agriculture waste from oil palm (OP). Epoxy/OP composites were formed by dispersing (1, 3, 5, and 10 wt%) OP filler using a high-speed mechanical stirrer utilizing a hand lay-up method. The effect of adding zinc oxide (ZnO) nanoparticles, with an average size of 10-30 nm, with different wt% (1,2,3, and 5wt%) to the epoxy/oil palm composite, on the behavior of an epoxy/oil palm composite was studied with different ratios (1,2,3, and 5wt%) and an average size of 10-30 nm. Fourier Transform Infrared (FTIR) spectrometry and mechanical properties (tensile, impact, hardness, and wear rate) were used to examine the composites. The
... Show MoreThis paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori
... Show MoreProblem of water scarcity is becoming common in many parts of the world. Thus to overcome this problem proper management of water and an efficient irrigation systems are needed. Irrigation with buried vertical ceramic pipe is known as a very effective in management of irrigation water. The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the software HYDRUS/2D to predict empirical formulas that describe the predicted results accurately. Different values of pipe lengths and hydraulic conductivity were selected. In addition, different values of initial volumetric soil water content were assumed in this simulation a
... Show MoreWe present a reliable algorithm for solving, homogeneous or inhomogeneous, nonlinear ordinary delay differential equations with initial conditions. The form of the solution is calculated as a series with easily computable components. Four examples are considered for the numerical illustrations of this method. The results reveal that the semi analytic iterative method (SAIM) is very effective, simple and very close to the exact solution demonstrate reliability and efficiency of this method for such problems.
In this research, deposition of titanium oxide (TiO2) and vanadium oxide (V2O5) thin film in different mixing percentage (0, 25 ,50, 75 and100)% on the substrate of glass .The coating thickness was ( 50 nm ).
In this research contact angle was measured and the effect of weather conditions. Results showed that the value of the contact angle of the prepared films reached its highest value at 50% (TiO2+V2O5) was 160º.
The results showed that the optical transmittance of TiO2 and V2O5 thin film decrease with increasing the deposition angle and decrease with increasing V2O5 pro
... Show MoreThe main objective of this paper is to study the behavior of Non-Prismatic Reinforced Concrete (NPRC) beams with and without rectangular openings either when exposed to fire or not. The experimental program involves casting and testing 9 NPRC beams divided into 3 main groups. These groups were categorized according to heating temperature (ambient temperature, 400°C, and 700°C), with each group containing 3 NPRC beams (solid beams and beams with 6 and 8 trapezoidal openings). For beams with similar geometry, increasing the burning temperature results in their deterioration as reflected in their increasing mid-span deflection throughout the fire exposure period and their residual deflection after cooling. Meanwhile, the existing ope
... Show MoreThis paper presents an experimental study of cooling photovoltaic (PV) panels using evaporative cooling. Underground (geothermal energy) water used to extract heat from it during cooling and cleaning of PV panels. An experimental test rig was constructed and tested under hot and dusty climate conditions in Baghdad. An active cooling system was used with auxiliary an underground water tank to provide cold water as a coolant over both PV surfaces to reduce its temperature. The cellulose pad has been arranged on the back surface and sprays cooling on the front side. Two identical PV panels modules used: without cooling and evaporative water cooling. The experiments are comprised of four cases: Case (I): backside cooling, Ca
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