The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

Heat transfer around a flat plate fin integrated with piezoelectric actuator used as oscillated fin in laminar flow has been studied experimentally utilizing thermal image camera. This study is performed
for fixed and oscillated single and triple fins. Different substrate-fin models have been tested, using fins of (35mm and 50mm) height, two sets of triple fins of (3mm and 6mm) spacing and three frequencies
applied to piezoelectric actuator (5, 30 and 50HZ). All tests are carried out for (0.5 m/s and 3m/s) in subsonic open type wind tunnel to evaluate temperature distribution, local and average Nusselt number (Nu) along the fin. It is observed, that the heat transfer enhancement with oscillation is significant compared to without o

 

Experimental work has been performed on three capillary tubes of different lengths and diameters using R-12 and R-134a. The test also studies the effect of discharge and speed of evaporator fan. The results clearly showed that refrigerant type and discharge significantly influence the temperature drop across the capillary tube. While the speed of evaporator fan has small effect. Experimental results showed that the temperature gradient for the two refrigerants are the same, but after approximatly one meter the temperature gradient of R-134a  is steeper than R-12.

 

The use of external posttensioning technique for strengthening reinforced concrete girders has been considerably studied by many researchers worldwide. However, no available data are seen regarding strengthening full-scale composite prestressed concrete girders with external posttensioned technique under static and repeated loading. In this research, four full-scale composite prestressed I-shape girders of 16 m span were fabricated and tested under static and repeated loading up to failure. Accordingly, two girders were externally strengthened with posttensioned strands, while the other two girders were left without strengthening. The experimental tests include deflection, cracking load, ultimate strength and strains at midspan, a

In this study the simple pullout concrete cylinder specimen reinforced by a single steel bar was analyzed for bond-slip behavior. Three-dimension nonlinear finite element model using ANSYS program was employed to study the behavior of bond between concrete and plain steel reinforcement. The ANSYS model includes eight-noded isoperimetric brick element (SOLID65) to model the concrete cylinder while the steel reinforcing bar was modeled as a truss member (LINK8). Interface element (CONTAC52) was used in this analysis to model the bond between concrete and steel bar. Material nonlinearity due to cracking and/or crushing of concrete, and yielding of the steel reinforcing bar were taken into consideration during the analysis. The accuracy of t

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w