The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough

In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou

Due to the developments taking place in the field of communications, informatics systems and knowledge management in the current century, and the obligations and burdens imposed on the business organization to keep pace with these developments, the traditional methods of administrative decision-making are no longer feasible, as recent trends have emerged in management that focus on the need to rely on quantitative methods such as operations research.. The latter is one of the results of World War II, which appeared for the first time in Britain to manage war operations. The first method used in this field is the linear programming method. The use of operations research has developed greatly in the past years, and the methods of analysis in

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

 &n

The chemical composition of wastes of pressed grapes and found that the main components of wastes of pressed grapes, represented by the percentage of moisture was 6.47%, and the proportions are 3.71%. Either carbohydrates amounted to 85.77 %, either in fat models using petroleum ether Petroleum ether) was the increase of 0.27%. estimated the percentage of ash in the sampls was 3.78%, either fiber reached 69.47 %,, in addition to the test extracts towards the growth of seven types of bacteria, which included Bacillus subtilis, Bacillus cereus, Bacillus stearothermophilus, Escherishia coli, Staphylococcus aureus, Salmonella typhimurium and Pseudomonas fluorescens and yeast Candida albicans and Kluyveromyces marxianus, ( diffusion method ).

Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA

In the recent years, some of the newly constructed asphalt concrete pavements in Baghdad as well as other cities across Iraq showed premature failures with consequential negative impact on both roadway safety and economy. Frequently, load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some poorly drained sections are the main failure types found in those newly constructed road.

In this research, hydrated lime was introduced into asphalt concrete mixtures of wearing course in two methods. The first one was the addition of dry lime on dry aggregate and the second one was the addition of dry lime on saturated surface dry aggregate moisturized by 2.0 to 3.0 percent of wa

The slurry infiltrated fiber concrete (SIFCON) is nowadays considered a special type of high fiber content concrete; it is high strength and high performance material. This paper investigates the effect of spread steel fiber into the slurry mortar on some properties of SIFCON. According to fiber distribution, two sets were used in this investigation. The first set consisted of randomly distributing fibers inside the slurry. The second set was by placing the fibers in an orderly manner inside the slurry. Crimped steel fibers with an aspect ratio of (60) were used. Two different volume fractions percentage of (7% and 9%) by volume of mold were used in both sets for this study. Also, a w/c ratio of (0.35) and superplasticiz

In this paper, a construction microwave induced plasma jet(MIPJ) system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate using flow meter regulator. The influence of the MIPJ parameters such as applied voltage and argon gas flow rate on macroscopic microwave plasma parameters were studied. The macroscopic parameters results show increasing of microwave plasma jet length with increasing of applied voltage, argon gas flow rate where the plasma jet length exceed 12 cm as maximum value. While the increasing of argon gas flow rate will cause increasing into the ar

The present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z₀ +C.R.T/9.8(d²/D²+1) [Exp. [-9.8(d