While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumping irrigation system and nanoparticle fertilizers on agri-food production with the Farm Simulation FARMSIM model. The results show that using all REs with Carefree Water Conditioner for water treatment resulted in the highest net present value and profit compared to other scenarios. The findings, however, indicate that the All RE scenario (using a solar irrigation system with a nanoparticle fertilizer system, a low-cost technology) is the most feasible and has the highest benefit–cost ratio. Due to high initial investment costs, all traditional approaches (using traditional irrigation and fertilizer systems) had a lower benefit–cost ratio than the other scenarios. According to simulation results, all four scenarios are profitable and feasible for implementation.
The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
... Show MoreThe aim of the present work is to develop a new class of natural fillers based polymer composites with sawdust (S.D) which used two particle sizes (1.2 μm & 2.3 μm) and different weight percentage from sawdust (10%, 15%, and 20%). The mechanical properties studied include hardness (shore D) for all samples at normal conditions (N.C). The unsaturated polyester (UPE) and its composites samples were immersed in water for 30 days to find the effect of particle size of sawdust (S.D) on the weight gain (Mt %) by water for all the samples, also to find the effect of water on their hardness. The results show that the composite materials of sawdust (S.D) fillers which has particle size (1.2 μm) better than (2.3 μm) particle size bef
... Show MoreThe process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of
... Show More 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
Abstract:
The paper aims to measure an aggregated banking stability index reflecting the degree of stability of the banking system to help policy makers to take the necessary actions to avoid financial crises facing banks and to achieve a banking system with high efficiency in terms of banking risk.
Therefore, the problem of paper is that the Central Bank of Iraq did not seek until 2016 to build a aggregated index for the purpose of identifying the stability of the banking situation in Iraq, but rather on the adoption of scattered indicators, which depend on the mechanism of relative changes in those indicators for the purpose of identifying the situation of b
... Show MoreThe aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha
... Show MoreThe current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionna
... Show MoreThis research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using thr
... Show MoreThis research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using three electrodes potentiostat. The corrosion behavior
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