This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
In this paper, nanofluid of TiO2/water of concentrations of 0.002% and 0.004% volume was used. This nanofluid was flowing through heat exchanger of shell and concentric double tubes with counter current flow to the hot oil. The thermal conductivity of nanofluid is enhanced with increasing concentrations of the TiO2, this increment was by 19% and 16.5% for 0.004% and 0.002% volume respectively relative to the base fluid (water). Also the heat transfer coefficient of the nanofluid is increased as Reynold's number and nanofluid concentrations increased too. The heat transfer coefficient is increased by 66% and 49% for 0.004% and 0.002% volume respectively relative to the base fluid. This study showed that the friction
... Show MoreCold atmospheric plasma (CAP) is used widely in medical and biological fields because of non-thermal effected. Direct application of plasma is preferred in medical functions, so, direct application of cold plasma has obtained by the floating electrode dielectric barrier discharge (FE-DBD) system. The purpose of this paper to review the effect of (CAP) on the reproductive hormones (testosterone, LH, E2, progesterone, for male rats. The study appeared that no significant effect on E2 and progesterone hormone for all time of exposure, besides this significant difference in LH hormone (P<0.05) at 15 sec, (P<0.0001) at 30, 90 sec and (P<0.001) at 60 sec of exposure to plasma. Added to that significant difference (P<0.01) at 15, 30, 60 sec and no
... Show More
structural and electrical of CuIn (Sex Te1-x)2
An experiment was conducted to study how SAE 50 engine oil contaminated with diesel fuel affects engine performance. The engine oil was contaminated with diesel fuel at concentrations of 0%, 1%, and 3%. The following performance characteristics were studied: brake-specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature. Each treatment was tested three times. The three treatments (0%, 1%, and 3%) were analyzed statistically with a one-way ANOVA model at the 5% probability level to determine if the three treatments produced significant differences in engine performance. The statistical results showed that there were significant differences in engine performance metrics among the three treatments. The 3
... Show MoreThe effect of doping by methyl red and methyl blue on the absorption spectra and the optical energy gap of poly (methyl methacrylat) PMMA film have been studied. The optical transmission (T%) in the wavelength range 190-900 nm for films deposited by using solvent casting method were measured. The Absorptance data reveals that the doping affected the absorption edge as a red and blue shift in its values. The films show indirect allowed interband transitions that influenced by the doping. Optical constants; refractive index, extinction coefficient and real and imaginary part of dielectric constant were calculated and correlated with doping.
This paper discusses a comparative study to relate parametric and non-parametric mode decomposition algorithms for response-only data. Three popular mode decomposition algorithms are included in this study: the Eigensystem Realization Algorithm with the Natural Excitation Technique (NExT-ERA) for the parametric algorithm, as well as the Principal Component Analysis (PCA) and the Independent Component Analysis (ICA) for the non-parametric algorithms. A comprehensive parametric study is provided for (i) different response types, (ii) excitation types, (iii) system damping, and (iv) sensor spatial resolution to compare the mode shapes and modal coordinates of using a 10-DOF building model. The mode decomposition results are also compared using
... Show More
(1)
The ground charge density distributions (CDD), elastic charge form factors and proton, charge, neutron, and matter root mean square (rms) radii for stable 40Ca and 48Ca have been calculated using single-particle radial wave functions of Woods-Saxon (WS) and harmonic-oscillator (HO) potentials. Different central potential depths are used for each subshell which is adjusted so as to reproduce the experimental single-nucleon binding energies. An excellent agreement between the calculated rms charge radii and experimental data are found for both nuclei using WS and HO potentials. The calculated proton rms radii for 40Ca are found to be in good agreement with experiment data using both WS and HO potentials while the results for 48Ca showed an ov
... Show More
(8)
(1)
The Karolinka earth-fill dam was constructed between 1977 and 1984 on the Stanovnice river above the town of Karolinka in the region of Vsetínsko in Czech Republic. Because of leakage on the downstream dam face due to technological indiscipline when filling dam layers during the dam construction stage, there were some steps to improve state dam safety. The final rehabilitation is to construct the diaphragm walls from self-hardening cement-bentonite suspension along the length of the dam. In addition to connecting the gallery and abutment (2 × 25 m long) by using jet piles. The article presents numerical modeling of safety factor evaluation associated with the state of the dam body and foundation; before, and after seal
... Show More
(3)