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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
Fri Jan 01 2016
Journal Name
Ieee Access
Towards an Applicability of Current Network Forensics for Cloud Networks: A SWOT Analysis
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In recent years, the migration of the computational workload to computational clouds has attracted intruders to target and exploit cloud networks internally and externally. The investigation of such hazardous network attacks in the cloud network requires comprehensive network forensics methods (NFM) to identify the source of the attack. However, cloud computing lacks NFM to identify the network attacks that affect various cloud resources by disseminating through cloud networks. In this paper, the study is motivated by the need to find the applicability of current (C-NFMs) for cloud networks of the cloud computing. The applicability is evaluated based on strengths, weaknesses, opportunities, and threats (SWOT) to outlook the cloud network. T

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Gas Sensing of (SnO2)1-x(ZnO)x Composite Associating with Electrical Properties
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Abstract

Semiconductor-based gas sensors were prepared, that use n-type tin oxide (SnO2) and  tin oxide: zinc oxide composite (SnO2)1-x(ZnO)x at different x ratios using pulse laser deposition at room temperature. The prepared thin films were examined to reach the optimum conditions for gas sensing applications, namely X-ray diffraction, Hall effect measurements, and direct current conductivity. It was found that the optimum crystallinity and maximum electron density, corresponding to the minimum charge carrier mobility, appeared at 10% ZnO ratio. This ratio appeared has the optimum NO2 gas sensitivity for 5% gas concentration at 300 °C working temperat

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Numerical Analysis of Least-Squares Group Finite Element Method for Coupled Burgers' Problem
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In this paper, a least squares group finite element method for solving coupled Burgers' problem in   2-D is presented. A fully discrete formulation of least squares finite element method is analyzed, the backward-Euler scheme for the time variable is considered, the discretization with respect to space variable is applied as biquadratic quadrangular elements with nine nodes for each element. The continuity, ellipticity, stability condition and error estimate of least squares group finite element method are proved.  The theoretical results  show that the error estimate of this method is . The numerical results are compared with the exact solution and other available literature when the convection-dominated case to illustrate the effic

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Recognizing Different Foot Deformities Using FSR Sensors by Static Classification of Neural Networks
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Sensing insole systems are a promising technology for various applications in healthcare and sports. They can provide valuable information about the foot pressure distribution and gait patterns of different individuals. However, designing and implementing such systems poses several challenges, such as sensor selection, calibration, data processing, and interpretation. This paper proposes a sensing insole system that uses force-sensitive resistors (FSRs) to measure the pressure exerted by the foot on different regions of the insole. This system classifies four types of foot deformities: normal, flat, over-pronation, and excessive supination. The classification stage uses the differential values of pressure points as input for a feedforwar

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Finite element analysis of seepage for Kongele earth dam Using Geo- Studio software
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Abstract<p>Seepage occurs under or inside structures or in the place, where they come into contact with the sides under the influence of pressure caused by the difference in water level in the structure U / S and D / S. This paper is designed to model seepage analysis for Kongele (an earth dam) due to its importance in providing water for agricultural projects and supporting Tourism sector. For this purpose, analysis was carried out to study seepage through the dam under various conditions. Using the finite element method by computer program (Geo-Studio) the dam was analysed in its actual design using the SEEP / W 2018 program. Several analyses were performed to study the seepage across Kongele </p> ... Show More
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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Structural Behavior of Confined Concrete Filled Aluminum Tubular (CFT) Columns under Concentric Load
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This paper introduces an experimental study on the behavior of confined concrete filled aluminum tubular (CFT) column to improve strength design, ductility and durability of concrete composite structures under concentrically loaded in compression to failure. To achieve this: seven column specimens with same concrete diameter 100mm and without steel reinforcement have been examined through experimental testing, which are used to study the effects of the thickness of the aluminum tube encased concrete ( thickness : 0mm, 2mm, 3mm, 4mm and 5mm with same length of column 450mm), length of column (thickness 5mm and length of column 700mm) and durability (thickness 5mm and length of column 450mm) on the structural behavior of &

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Characterization of (SnO2)1-x(TiO2:CuO)x films as NH3 gas sensor
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Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Theoretical Evaluation of Solar Assisted Desiccant Cooling System for a Small Meeting-Hall
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The performance of a solar assisted desiccant cooling system for a meeting-hall located in the College of Engineering/University of Baghdad was evaluated theoretically. The system was composed of four components; a solar air heater, a desiccant dehumidifier, a heat exchanger and an evaporative cooler. A computer simulation was developed by using MATLAB to assess the effect of various design and operating conditions on the performance of the system and its components. The actual weather data on recommended days were used to assess the load variation and the system performance during those days. The radiant time series method (RTS) was used to evaluate the hourly variation of the cooling load. Four operation modes were employed for perform

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Studying of Plasma- Polymerized Pyrrole at Variable Gas Flow Rates Via Plasma Jet
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     In this manuscript has investigated the synthesis of plasma-polymerized pyrrole (C4H5N) nano-particles prepared by the proposed atmospheric pressure nonequilibrium plasma jet through the parametric studies, particularly gas flow rate (0.5, 1 and 1.5 L/min). The plasma jet which used operates with alternating voltage 7.5kv and frequency 28kHz. The plasma-flow characteristics were investigated based on optical emission spectroscopy (OES). UV-Vis spectroscopy was used to characterize the  oxidization  state for polypyrrole. The major absorption appears around 464.1, 449.7 and 435.3  nm at the three flow rate of argon gas. The chemical composition and structural properties of the

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Publication Date
Wed Jan 01 2014
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Extraction of bio-active compounds extracted from Inula helenium roots by leaching process
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Leaching process applied for the extraction of bio active compounds from dried roots of (Elecampane) Inula helenium. Ethanol, hexane and distillated water were used as solvents. Roots were soaked with ethanol (5% w/v) with various concentration of ethanol (30 to 98%) at one day to know effect concentration of the solvent with concentration of bio active compound in Inula helenium. The same procedure was done using hexane as solvent. Also distilled water was used as solvent for extraction 5%(w/v) where plant material was soaked in water at different temperatures (25, 40, 65, 80, and 90) C. In all solvents undertaken, the effect of time duration on active ingredient (Thymol, Isoalatolactone, Alatolactone, 10-isobutyryl-oxy 8-9-epoxy thymol is

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