Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio
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The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was
... Show MoreForty different samples (water and soil) were collected from different places in Iraq and Syria. Only (6) isolates showed the ability to grow and utilize agar as a sole source of carbon and energy. Morphological, cultural characterization and biochemical tests confirmed that These isolates belonging to genus Pseudomonas (HK1-HK6) .Plasmid profiles results showed that these isolates were harbored (2 -3) small Plasmids . HK1 isolate was selected because of its efficiency and ability to grow in high density on agar media for transformation and curing experiments, these were checked by transformation experiments after their expression in E. coli MM294. The genes responsible for agar utilization were located on thes
... Show MoreThis study investigated the application of the crystallization process for oilfield produced water from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). Zero liquid discharge system (ZLD) consists of several parts such as oil skimming, coagulation/flocculation, forward osmosis, and crystallization, the crystallization process is a final part of a zero liquid discharge system. The laboratory-scale simple evaporation system was used to evaluate the performance of the crystallization process. In this work, sodium chloride solution and East Baghdad oilfield produced water were used as a feed solution with a concentration of 177 and 220 g/l. The impact of temperature (70, 80, and 90 °C), mixing speed (300, 400, and 500 rp
... Show MoreIn this paper, a theoretical investigation was suggested to study underwater wireless optical communication (UWOC) system based on multiple input–multiple output (MIMO) technique. The modulation schemes such as RZ-OOK, NRZ-OOK, 32-PPM and 4-QAM applied under different coastal water types. MIMO technique enabled the system to transmit data rate with longer distance link. The performance of the proposed system examined by BER and data rate as a metrics. Several impairments such as the types of water by the attenuation of coastal water and the distance link were taken into account for the transmission of the optical signal to appreciate the reliability of the MIMO technique. The theore
This study investigated the application of the crystallization process for oilfield produced water from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). Zero liquid discharge system (ZLD) consists of several parts such as oil skimming, coagulation/flocculation, forward osmosis, and crystallization, the crystallization process is a final part of a zero liquid discharge system. The laboratory-scale simple evaporation system was used to evaluate the performance of the crystallization process. In this work, sodium chloride solution and East Baghdad oilfield produced water were used as a feed solution with a concentration of 177 and 220 g/l. The impact of temperature (70, 80, and 90 °C), mixing speed (300, 400, and 500
... Show MoreThis paper presents the implementation of a complex fractional order proportional integral derivative (CPID) and a real fractional order PID (RPID) controllers. The analysis and design of both controllers were carried out in a previous work done by the author, where the design specifications were classified into easy (case 1) and hard (case 2) design specifications. The main contribution of this paper is combining CRONE approximation and linear phase CRONE approximation to implement the CPID controller. The designed controllers-RPID and CPID-are implemented to control flowing water with low pressure circuit, which is a first order plus dead time system. Simulation results demonstrate that while the implemented RPID controller fails to stabi
... Show MoreThis study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution. And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area.