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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
Sun Oct 25 2020
Journal Name
المؤتمر العلمي الدولي الثالث لكلية التربية البدنية
دراسة مشكلات الاتصال بين طلبة الدراسات العليا وأعضاء هيئة التدريس في بعض كليات التربية البدنية وعلوم الرياضة العراقية من وجهة نظر الطلبة أنفسهم
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Publication Date
Thu Jan 06 2022
Journal Name
Al-adab Journal
اتجاهات العمود السياسي في جريدة الزمان الدولية ازاء الشأن العراقي دراسة تحليلية لعمود (توقيع) انموذجا للمدة من 1/12/2004 ولغاية1/2/2005
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ءأرﻘﻟا ةﺎﯾﺣﺑ ًﺎﻘﯾﺛو ًﻻﺎﺻﺗا لﺻﺗﺗ. نﻣ ﮫﺑﺗﺎﮐﻟﻟ ﻲﺻﺧﺷﻟا ﻊﺑﺎطﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا لﻣﺣﯾ ا فﻟﺗﺧﻣﻟ ﮫﻟوﺎﻧﺗ لﻼﺧ وا ﮫﺋارا وا هرظﻧ ﺔﮭﺟو لﻣﺣﺗ ﻲﺗﻟا ﺔﯾﻣوﯾﻟا ثادﺣﻻاو ﺎﯾﺎﺿﻘﻟ ﺢﺿﻔﺑ موﻘﯾو ثادﺣﻻاو ﺔﯾﺑﻟﺳﻟا رھاوظﻟﻟ ىدﺻﺗﯾ وا، ءيرﺎﻘﻟا ﯽﻟا ﮫﺑرﺎﺟﺗ وا هرﺎﮐﻓا ءﺎطﺧﻻا دﺻرﯾ بﯾﻗرﺑ ﮫﺑﺷا وھو، ءيرﺟﻟا دﻘﻧﻟا نﻋ مﻧﯾ بوﻟﺳﺎﺑ ﺔﺋطﺎﺧﻟا تﺎﺳرﺎﻣﻣﻟا ﺎﮭﺣدﻣﯾو تﺎﯾﺑﺎﺟﯾﻻا ﯽﻟﻋ

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
الخلفية التاريخية النسبية والمذهبية لبني يفرن واماكن وجودهم في المغرب والاندلس من الفتح الاسلامي الى القرن الخامس الهجري/الحادي عشر الميلادي دراسة تاريخية
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The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

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Publication Date
Mon Jan 01 2018
Journal Name
مجلة الدنانير
قياس مستوى إدارة المعرفة و التوجه نحو الزبون و تنافسية منظمات الأعمال كميا : دراسة مقارنة في شركتي أربيل ستيل و Gk ستيل (1)‎
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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
الخلفية التاريخية النسبية والمذهبية لبني يفرن واماكن وجودهم في المغرب والاندلس من الفتح الاسلامي الى القرن الخامس الهجري/الحادي عشر الميلادي دراسة تاريخية
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    The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Thermal Characteristics of Closed Wet Cooling Tower Using Different Heat Exchanger Tubes Arrangement
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This paper presents thermal characteristics analysis of a modified Closed Wet Cooling Tower (CWCT) based on heat and mass transfer principles to improve the performance of this tower in Iraq. A prototype of CWCT optimized by added packing was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of the air measured at intermediate points of the heat exchanger and packing. Heat exchangers consist of four rows and eight columns for an inline tubes arrangement and six rows and five columns f

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Tuning of PID Controllers for Quadcopter System using Cultural Exchange Imperialist Competitive Algorithm
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Quadrotors are coming up as an attractive platform for unmanned aerial vehicle (UAV) research, due to the simplicity of their structure and maintenance, their ability to hover, and their vertical take-off and landing (VTOL) capability. With the vast advancements in small-size sensors, actuators, and processors, researchers are now focusing on developing mini UAV’s to be used in both research and commercial applications. This work presents a detailed mathematical nonlinear dynamic model of the quadrotor which is formulated using the Newton-Euler method. Although the quadrotor is a 6 DOF under-actuated system, the derived rotational subsystem is fully actuated, while the translational subsystem is under-actuated. The der

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Efficiency of CFRP torsional strengthening technique for L-shaped spandrel reinforced concrete beams
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Abstract<p>The present study aims to get experimentally a deeper understanding of the efficiency of carbon fiber-reinforced polymer (CFRP) sheets applied to improve the torsional behavior of L-shaped reinforced concrete spandrel beams in which their ledges were loaded in two stages under monotonic loading. An experimental program was conducted on spandrel beams considering different key parameters including the cross-sectional aspect ratio (<italic>i.e.</italic>, web height/web thickness), and the availability of the CFRP strengthening system. The ledge of the spandrel beams was exposed during testing to a very high eccentric load, which was transferred to the web of the spandrel beam </p> ... Show More
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Design of a PID-Lead Compensator for a Twin Rotor Aerodynamic System (TRAS)
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This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the s-plane. This has the effect

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of Salivary Secretory Immunoglobulin A (sIg A) Level during Fixed Orthodontic Treatment
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Background: The immune system of the oral cavity suffers alterations due to fixed orthodontic treatment which act as potent stimulus for oral secretory immunity. The aims of this study are to estimate the effect of fixed orthodontic appliance on the level of salivary sIgA at different time intervals, and to verify the gender difference. Materials and method: The patient's history, clinical examination, and fixed orthodontic appliances were placed for 30 Iraqi orthodontic adult patients had class II division 1 and/ or class I malocclusion (15 males and 15 females) aged 18-25 years old. The unstimulated whole saliva was collected from each sample immediately before wearing fixed appliance (control group T0 as base line), and after 2 weeks (T1

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