The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

Nowadays, the power plant is changing the power industry from a centralized and vertically integrated form into regional, competitive and functionally separate units. This is done with the future aims of increasing efficiency by better management and better employment of existing equipment and lower price of electricity to all types of customers while retaining a reliable system. This research is aimed to solve the optimal power flow (OPF) problem. The OPF is used to minimize the total generations fuel cost function. Optimal power flow may be single objective or multi objective function. In this thesis, an attempt is made to minimize the objective function with keeping the voltages magnitudes of all load buses, real outp

This study investigates the role of Enterprise Resources Planning (ERP) systems in improving human resources management (HRM) processes. The rapid environmental changes led to increased demand on the ERP systems, which have changed the manual effort to technology-based processes, providing solutions focusing on the integration of all departments to achieve goals for the entire organization. HRM processes are mainly made up of two classes: strategic and operational HRM. An ERP system works to integrate both of them, making HRM processes more efficient, effective and feasible to provide support to the organization as a whole (inside and outside). In this article, a modest framework is proposed to describe HRM process integrity in relation to

The present research focuses on the study of the effect of mass transfer resistance on the rate of heat transfer in pool boiling. The nucleate pool boiling heat transfer coefficients for binary mixtures (ethanol-n-butanol, acetone-n-butanol, acetone-ethanol, hexane-benzene, hexane-heptane, and methanol-water) were measured at different concentrations of the more volatile components. The systems chosen covered a wide range of mixture behaviors.

The experimental set up for the present investigation includes electric heating element submerged in the test liquid mounted vertically. Thermocouple and a digital indictor measured the temperature of the heater surface. The actual heat transfer rate being obtained by multiplying the voltme

INTRODUCTION: A range of tools and technologies are at disposal for the purpose of defect detection. These include but are not limited to sensors, Statistical Process Control (SPC) software, Artificial Intelligence (AI) and machine learning (ML) algorithms, X-ray systems, ultrasound systems, and eddy current systems. OBJECTIVES: The determination of the suitable instrument or combination of instruments is contingent upon the precise production procedure and the category of flaw being identified. In certain cases, defects may necessitate real-time monitoring and analysis through the use of sensors and SPC software, whereas more comprehensive analysis may be required for other defects through the utilization of X-ray or ultrasound sy

An investigation was conducted for the study of extraction of metal ions using aqueous biphasic systems. The extraction of iron, zinc and copper from aqueous sulphate media at different kinds of extractants SCN− , Cl- and I- , different values of pH of the feed solution, phase ratio, concentration of metals, concentration of extractant, concentration of polymer, and concentration of salt was investigated. Atomic absorption spectrophotometer was used to measure the concentration of iron, zinc and copper in the aqueous phase throughout the experiments. The results of the extraction experiments showed the use of SCN− as extractant, pH=2.5, phase ratio=1.5, concentration of metals 1g/l, concentration of extractant 0.06 %, concentration o

Abstract

   It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t

The current study aims to identify the feeling of job alienation and organizational commitment among free lecturers in secondary schools, as well as to identify the significance of the differences in the feeling of job alienation according to the gender and the significance of the differences in organizational commitment according to the gender. It also aims to identify the correlation between the feeling of job alienation and organizational commitment. To achieve the objectives of the research, the researcher developed two scales: one consisted of (24) items to measure the vacancy in job alienation and the other consisted of (24) items to measure the organizational commitment. The two tools were applied to a sample of (200) male and fem

Hepatitis B virus (HBV) infection is a significant global health problem. Populations of different ethnicities show great heterogeneity in HBV genotype frequency distributions. A cross-sectional study was conducted during June–October 2018 to determine frequency of HBV genotypes among chronic HBV patients from Baghdad, Iraq. The method of detection was nested polymerase chain reaction system. Further, the study assessed the impact of HBV genotypes on serum level of liver-function tests: total serum bilirubin, alkaline phosphatase, alanine aminotransferase and aspartate aminotransferase. Eighty chronic HBV patients were enrolled in the study. Six HBV genotypes were identified (A, B, C, D, E and F). The most frequently encountered genotypes

In order to improve the students’ performance level in some of the skills that are implemented on the mat device of ground movements, including the front and rear rolling, it is necessary to study the most important indicators that have a clear impact on the performance of those rolls. Among the objectives of the research: To identify the percentage of the contribution of flexibility of the hip joint, the angle of the knees and the muscular strength of the arms in the performance of the front and rear rolling skills, an opening of the research sample. The researchers used the descriptive method in the survey method for its suitability to the nature of the work, and the research community was represented by students of the third st