Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

This paper presents experimental investigations on buried Glass Reinforced Plastic (GRP) pipes with a diameter of 1400 mm. The tested pipes were buried in dense, gravelly sand and subjected to traffic loads to study the effects of backfill cover on pipe deflection. The experimental program included tests on three GRP pipes with backfill covers of 100 cm, 75 cm, and 50 cm. The maximum traffic loads applied to the pipe–soil system corresponded to Iraqi Truck Type 3 (AASHTO H type). Vertical deflections of the pipes were monitored during the application of these loads. The experimental results showed that, as the backfill cover increased, the maximum vertical deflection of the pipe decreased. Deflection reductions were 38.0% and 33.3

The durability of asphalt pavement is associated with the properties and performance of the binder. This work-study intended to understand the impact of blending Styrene-Butadiene-Styrene (SBS) to conventional asphalt concrete mixtures and calculating the Optimum Asphalt Content (OAC) for conventional mixture also; compare the performance between SBS modified with the conventional mixture. Two different kinds of asphalt penetration grades, A.C. (40-50) and A.C. (60-70), were improved with 2.5 and 3.5% SBS polymer, respectively. Marshall properties were determined in this work. Optimum Asphalt Content (OAC) was 4.93 and 5.1% by weight of mixture for A.C. (40-50) and (60-70), respectively. Marshall properties results show an increasem

Direct contact membrane distillation is an effective method for production of fresh water from saline water. In this study two samples were used as feed solutions; the first one was RO waste from Al-Hilla Coca-Cola Factory (TDS= 2382 mg/l) and the other was Haji Ali drainage water (TDS= 4127 mg/l). Polytetrafluoroethylene (PTFE) hydrophobic membrane supported with polypropylene (PP) was used as flat sheet form with plate and frame cell. Results proved that membrane distillation is an effective technique to produce fresh water with high quality from brine with low salinity content. With membrane area of 8x8 cm², the volume of treated water decreased from 34.97 ml at first half hour to 33.02 ml after 180 min of

The Concept of the Constitution and the most Important of Human Rights

The effect of refrigerant injection techniques on the performance of heat pump system based on exergy analysis was studied theoretically. Three refrigerant injection techniques were used; the first was achieved by injected vapour in volume ratios from 1 to 7% in the accumulator. The second was injection liquid refrigerant in the discharge line with the aid of Liquid Pressure Amplification (LPA) pump, with volume ratios from 1 to 10%. The third was a hybrid injection with volume ratios of injected vapour and liquid varied from 1 to 3% and 1 to 10%; respectively. The following improvements in cycle performance were observed. For vapour injection technique, the best ratio of injection was 5%, the exergy destruction reduced

The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process a

Recently the use of nanofluids represents very important materials. They are used in different branches like medicine, engineering, power, heat transfer, etc. The stability of nanofluids is an important factor to improve the performance of nanofluids with good results. In this research two types of nanoparticles, TiO₂ (titanium oxide) and γ-Al₂O₃ (gamma aluminum oxide) were used with base fluid water. Two-step method were used to prepare the nanofluids. One concentration 0.003 vol. %, the nanoparticles were examined. Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM) and X-ray diffraction (XRD) were used to accomplish these tests. The stability of the two types of nanofluids is measured by

The monomer phenyl acrylamide was synthesized by reacting acrylamide with chloro benzene in the presence of pyridine. Copolymer of phenyl acrylamide (PAM) with methyl methacrylate (MMA) was synthesized by free radical technique using dimethylsulfoxide (DMSO) as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 15% wt/wt) for all studies copolymers samples. The synthesized copolymers were characterized using fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC). The copolymers compositions were determined by elemental analysis. The monomer reactivity ratios have been calculated b

This contribution investigates the impact of adding transition metal of Ti to CeOy samples at various concentrations referring to 0, 15.84, 24.46, 34.46, 36.23, 38.46, 45.38% and pure TiOy, correspondingly. The samples were fabricated by the magnetron sputtering technique. X-ray diffraction (XRD) configurations demonstrate the presence of α-Ce2O3 and Ce2O3 phases with increased Ti contents in the systems. X-ray photoelectron spectroscopy (XPS) experimentation confirms the purity of the S1-sample (CeO2) and the purity of the S8-sample (TiO2). Further XPS analysis reveals that Ti incorporation in the doped systems functions as a reducing agent because of the existence of α-Ce2O3 and Ce2O3 phases. Moreover, based on UV–vis spectroscopy res