The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

This article deals with the impact of including transverse ribs within the absorber tube of the concentrated linear Fresnel collector (CLFRC) system with a secondary compound parabolic collector (CPC) on thermal and flow performance coefficients. The enhancement rates of heat transfer due to varying governing parameters were compared and analyzed parametrically at Reynolds numbers in the range 5,000–13,000, employing water as the heat transfer fluid. Simulations were performed to solve the governing equations using the finite volume method (FVM) under various boundary conditions. For all Reynolds numbers, the average Nusselt number in the circular tube in the CLFRC system with ribs was found to be larger than that of the plain abs

The fuzzy assignment models (FAMs) have been explored by various literature to access classical values, which are more precise in our real-life accomplishment. The novelty of this paper contributed positively to a unique application of pentagonal fuzzy numbers for the evaluation of FAMs. The new method namely Pascal's triangle graded mean (PT-GM) has presented a new algorithm in accessing the critical path to solve the assignment problems (AP) based on the fuzzy objective function of minimising total cost. The results obtained have been compared to the existing methods such as, the centroid formula (CF) and centroid formula integration (CFI). It has been demonstrated that operational efficiency of this conducted method is exquisitely develo

In solar-thermal adsorption/desorption processes, it is not always possible to preserve equal operating times for the adsorption/desorption modes due to the fluctuating supply nature of the source which largely affects the system’s operating conditions. This paper seeks to examine the impact of adopting unequal adsorption/desorption times on the entire cooling performance of solar adsorption systems. A cooling system with silica gel–water as adsorbent-adsorbate pair has been built and tested under the climatic condition of Iraq. A mathematical model has been established to predict the system performance, and the results are successfully validated via the experimental findings. The results show that, the system can be operational

New nanotechnology-based approaches are increasingly being investigated for enhanced oil recovery (EOR), with a particular focus on heavy oil reservoirs. Typically, the addition of a polymer to an injection fluid advances the sweep efficiency and mobility ratio of the fluid and leads to a higher crude oil recovery rate. However, harsh reservoir conditions, including high formation salinity and temperature, can limit the performance of such polymer fluids. Recently, nanofluids, that is, dispersions of nanoparticles (NPs) in a base fluid, have been recommended as EOR fluids; however, such nanofluids are unstable, even under ambient conditions. In this work, a combination of ZrO2 NPs and the polyacrylamide (PAM) polymer (ZrO2 NPs–PAM) was us

in this paper, we study and investigate a simple donor-acceptor model for charge transfer formation using a quantum transition theory. The transfer parameters which enhanced the charge transfer and the rate of the charge transfer have been calculated. Then, we study the net charge transfer through interface of Cu/F8 contact devices and evaluate all transfer coefficients. The charge transfer rate of transfer processes is found to be dominated in the low orientation free energy and increased a little in decreased potential at interface comparison to the high potential at interface. The increased transition energy results in increasing the orientation of Cu to F8. The transfer in the system was more active when the system has large driving for

Energy efficiency is a significant aspect in designing robust routing protocols for wireless sensor networks (WSNs). A reliable routing protocol has to be energy efficient and adaptive to the network size. To achieve high energy conservation and data aggregation, there are two major techniques, clusters and chains. In clustering technique, sensor networks are often divided into non-overlapping subsets called clusters. In chain technique, sensor nodes will be connected with the closest two neighbors, starting with the farthest node from the base station till the closest node to the base station. Each technique has its own advantages and disadvantages which motivate some researchers to come up with a hybrid routing algorit