Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
The laminar fluid flow of water through the annulus duct was investigated numerically by ANSYS fluent version 15.0 with height (2.5, 5, 7.5) cm and constant length (L=60cm). With constant heat flux applied to the outer duct. The heat flux at the range (500,1000,1500,2000) w/m2 and Reynolds number values were ≤ 2300. The problem was 2-D investigated. Results revealed that Nusselt number decrease and the wall temperature increase with the increase of heat flux. Also, the average Nusselt number increase as Re increases. And as the height of the annulus increase, the values of the temperature and the local and average Nusselt number increase.
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Optical properties of Rhodamine-B thin film prepared by PLD
technique have been investigated. The absorption spectra using
1064nm and 532 nm laser wavelength of different laser pulse
energies shows that all the curves contain two bands, B band and Q
bands with two branches, Q1 and Q2 band and a small shift in the
peaks location toward the long wavelength with increasing laser
energy. FTIR patterns for Rhodamine-B powder and thin film within
shows that the identified peaks were located in the standard values
that done in the previous researches. X-ray diffraction patterns of
powder and prepared Rhodamine-B thin film was display that the
powder has polycrystalline of tetragonal structure, while the thin film
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In this work, laboratory experiments were carried out to verify direct contact membrane distillation system’s performance in highly saline water desalination. The study included the investigation of various operating conditions, like feed flow rate, temperature and concentration of NaCl solution and their impact on the permeation flux were discussed. 16 cm2 of a flat sheet membrane module with commercial poly-tetra-fluoroethylene (PTFE) membrane, which has 0.22 μm pore size, 96 µm thickness and 78% average porosity, was used. A high salt rejection factor was obtained greater than 99.9%, and the permeation flux up to 17.27 kg/m2.h was achieved at 65°C for hot feed side and 20°C for cold side stream.
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As a reservoir is depleted due to production, pore pressure decreases leading to increased effective stress which causes a reduction in permeability, porosity, and possible pore collapse or compaction. Permeability is a key factor in tight reservoir development; therefore, understanding the loss of permeability in these reservoirs due to depletion is vital for effective reservoir management. The paper presents a case history on a tight carbonate reservoir in Iraq which demonstrates the behavior of rock permeability and porosity as a function of increasing effective stress simulating a depleting mode over given production time. The experimental results show unique models for the decline of permeability and porosity as function effective str
... Show MoreA computational investigation is carried out to describe the behaviour of reflected electrons upon a charged insulator sample and producing mirror effect images. A theoretical expression for the scanning electron path equation is derived concerning Rutherford scattering and some electrostatic aspects. The importance of the derived formula come from its correlation among some of the most important parameters that controls the mirror effect phenomena. These parameters, in fact, are the trapped charges, incident angle and the scanning potential which investigated by considering its influences on the incident electrons. A pervious experimental operation requirements are adopted for operating the introduced expression. However, the obtained r
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The performance of a batch undivided electrochemical reactor with a rotating cylinder electrode of woven-wire (60 mesh size), stainless steel 316, is examined for the removal of copper from synthetic solution of o.5 M sodium chloride containing 125 ppm at pH ≈ 3.5. The effect of total applied current, rotation speed on the figures of merit of the reactor is analyzed. For an applied current of 300 mA at 100 rpm, the copper concentration decreased from 125 to mg l-1 after 60 min of electrolysis with a specific energy consumption of 1.75 kWh kg-1 and a normalized space velocity of 1.62 h-1. The change in concentration was higher when the total applied currents were increased because of the turbulence
... Show MoreIn cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid
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The main purpose of this work is the construction of an optical parametric amplifier (OPA) to generate a 629 nm pulsed laser. KTP nonlinear crystals were used for both parametric oscillation and amplification. A singly resonant parametric oscillator (OPO) is constructed to generate a signal of 1.54 μm and idler of 3.4 μm when the OPO system is pumped by 1.064 μm Q – switched Nd: YAG laser. The signal was then mixed with the pumping beam in OPA system to form the wanted wavelength. The obtained optical conversion efficiency was 60%.