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The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For confronting of the challenges which are presented of the failure many projects of agricultural activity, and the misusing of devoted funds of supporting the agricultural activity, which led to the weakening of the role of agricultural activity in sustainable development. The research sought to embodies the criteria of accounting and audit , as well as the criteria of the financial funding in the censorship of agricultural activity to achieve the goals of sustainable development according to its dimensions. One of the most important conclusions, is that existence of the criteria of accounting and auditing, as well as criteria which concern with environmental and social sustainability, which are not employed at the censorship on the agricultural activity. To sum up, to achieve sustainable development, the research paper has recommended on the necessity of embodying those criteria when conducting censorship on the projects of agricultural activity, to achieve the aims of sustainable development.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The effect of heat treatment on structure property of (Bentonite - Alumina - Silica) Ceramic
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Abstract<p>In this work, a ceramic model has obtained from Iraqi bentonite as a base material with limited additions of alumina and silica. The selected material can bear temperatures higher than the bearing temperature of bentonite as it achieved tolerance temperatures (1300°C) based on X-ray diffraction patterns. It was found that the addition of alumina and silica led to the occurrence of basic phases such as mullite, quartz, cordierite and feldspar in percentages that depended on the percentage of addition in the mixture and the firing temperature, which was (1000-1300)°C.</p>
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Publication Date
Thu Aug 28 2025
Journal Name
Tikrit Journal Of Engineering Sciences
Influence of High Temperatures on the Mechanical Properties of GFRP Pultruded Sections- Review
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The application of pultruded (GFRP) composite has become increasingly prominent in civil infrastructure projects. This study provides a comprehensive analysis of experimental and numerical studies conducted on the mechanical characteristics of (GFRP) composites across various temperature conditions, encompassing ambient and fire scenarios. The compilation comprises over 100 scholarly articles that examine the mechanical behavior of (GFRP) materials, specifically emphasizing their tensile and compressive strengths, showed the mechanical properties of (GFRP) materials are commonly compromised when exposed to high temperatures that approach or surpass the resin's glass transition temperature (Tg). In contrast, temperatures that are low

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Numerical Study of Thermal Conductivity Effect on The Performance of Thermal Energy Storage
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In this study, the effect of the thermal conductivity of phase change material (PCM) on the performance of thermal energy storage has been analyzed numerically. A horizontal concentric shell-and-tube latent heat thermal energy storage system (LHTESS) has been performed during the solidification process. Two types of paraffin wax with different melting temperatures and thermal conductivity were used as a PCM on the shell side, case1=0.265W/m.K and case2=0.311 W/m.K. Water has been used as heat transfer fluid (HTF) flow through in tube side. Ansys fluent has been used to analyze the model by taking into account phase change by the enthalpy method used to deal with phase transition. The numerical simulatio

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Effect of increased axle load weight on the response of local flexible pavements
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Traffic loading and environmental factors are among the most serious variables that cause the spoilage of flexible pavements and lead to a decrease in their design life. The objective of this study is to investigate the influence of axle load raise and the change in resilient modulus on the flexible pavement design life. Locally, Highway geometric design code for Iraqi building code has assign certain admissible maximum load limits per every axle truck type that should not be overrun. In this paper nine different axle truck loads (8, 9, 10, 11, 12, 13, 14, 15, and 16) tons, single axle with dual tire and, and two different resilient moduli of asphalt pavement were chosen. The evaluation was carried out assuming high temperature to represent

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Effect of Furnace Vacuum Pressure on the Joining Strength of Alumina Bonded Kovar
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Ceramic to metal joining technique, which was used in this investigation includes the use of active filler alloy as a sandwich between the alumina and kovar alloy for brazing. High purity powdered metals of silver, copper, and additives of titanium were used to prepare the active filler alloy, through compacting the mixed powders and alloying in a furnace with argon atmosphere at the temperature of 800oC for 10 minutes. To use it as an active filler metal, it has been modified to a proper thickness. Two groups of alumina were prepared with different sintering temperatures (1450oC and 1650oC) and each group was tested under atmospheric pressure, vacuum furnace pressure of 2*10-4 torr and vacuum furnace pressure of 2*10-6 torr. All the pro

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Publication Date
Wed Apr 24 2019
Journal Name
Aerosol Science And Technology
Effect of axial eccentricity on the performance of a cylindrical differential mobility classifier
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Publication Date
Mon May 22 2023
Journal Name
Journal Of Optics
The influence of gold nanoparticles on electro-optical properties of nematic liquid crystal
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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Effect of Cryogenic Trteatment on the Tensile Properties of Carbon Dual Phase Steel
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The aim of this study was to evaluate tensile properties of low and medium carbon ferrite -martensite dual phase steel, and the effect cryogenic treatment at liquid nitrogen temperature (-196 ºC) on its properties. Low carbon steel (C12D) and medium carbon steels (C32D & C42D) were used in this work. For each steel grade, five groups of specimens were prepared according to the type of heat treatment. The first group was normalized, the second group was normalized and subsequently subjected to cryogenic treatment then tempered at (200 ºC) for one hour, the third group was quenched from intercritical annealing temperature of (760 ºC) to obtain dual phase (DP) steel, the fourth and fifth groups were both quenched from (760 ºC), but

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Publication Date
Sat Nov 04 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of Formulation Variables on Preparation of Nisoldipine Loaded Nano Bilosomes
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Nisoldipine (NSD) is a dihydropyridine class of calcium channel blockers used for hypertension treatment, it belongs to class II BCS (low solubility with high permeability), its absolute bioavailability is only 5% due to presystemic metabolism in the gut wall. It is also a substrate for a CYP3A and P-gp. Bilosomes are lipid bilayer vesicles incorporating bile salts in their walls to prevent degredation by GIT bile salts. The aim of this study is to prepare nisoldipine bilosomes as vesicular carrier and assess the effect of different formulation variables such as type of surfactant, amount of cholesterol, surfactant and sonication time on particle size, entrapment efficiency and poly dispersity index of the prepared bilos

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Self-Esteem and its Relationship with the Age, Gender and academic Achievement among the students of the south Iraq Colleges of Nursing
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Abstract
Objectives: this study aims to: (1). Assess self-esteem level and academic achievement for students of nursing colleges in southern Iraq. (2). Determine the relationship between levels of self-esteem and academic achievement of the student in the first semester. (3). Identify differences of self-esteem with gender and different age groups.
Methodology: a sample of (426 students) was purposively selected then collected by using a questionnaire which consisted of: I- Sociodemographic characteristics for assessing some important aspects of students, II- Rosenberg's Self-Esteem Scale (RSES) III- Iraq Grading Scale for assessing student achievement. Finally statistical analysis (SPSS) for data processing.
Results: study resu

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