The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

     In this work an approach has been developed to investigate the influence of surface roughness on thermohydrodynamic performance in aligned and misaligned journal bearings by considering an average flow model and deriving the shear flow factor for various roughness configurations, similar to the pressure flow factor. An average Reynolds equation for rough surfaces is defined in term of pressure and shear flow factors, which can be obtained by numerical flow simulation, though the use of measured or numerically generated rough surfaces. Reynolds, heat conduction and energy equations are solved simultaneously by using a suitable numerical technique (Finite Difference Method) to obtain the pressure and temperature di

Flying Ad hoc Networks (FANETs) has developed as an innovative technology for access places without permanent infrastructure. This emerging form of networking is construct of flying nodes known as unmanned aerial vehicles (UAVs) that fly at a fast rate of speed, causing frequent changes in the network topology and connection failures. As a result, there is no dedicated FANET routing protocol that enables effective communication between these devices. The purpose of this paper is to evaluate the performance of the category of topology-based routing protocols in the FANET. In a surveillance system involving video traffic, four routing protocols with varying routing mechanisms were examined. Additionally, simulation experiments conduct

To evaluate and improve the efficiency of photovoltaic solar modules connected with linear pipes for water supply, a three-dimensional numerical simulation is created and simulated via commercial software (Ansys-Fluent). The optimization utilizes the principles of the 1st and 2nd laws of thermodynamics by employing the Response Surface Method (RSM). Various design parameters, including the coolant inlet velocity, tube diameter, panel dimensions, and solar radiation intensity, are systematically varied to investigate their impacts on energetic and exergitic efficiencies and destroyed exergy. The relationship between the design parameters and the system responses is validated through the development of a predictive model. Both single and mult

Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

This paper details the process of designing, analysing, manufacturing, and testing an integrated solid-state hydrogen storage system. Analysis is performed to optimise flow distribution and pressure drop through the channels, and experimental investigations compare the effects of profile shape on the overall power output from the fuel cell. The storing of hydrogen is given much attention in the selection of a storage medium, and the effect of a cooling system to reduce the recharging time of the hydrogen storage vessel. The PTFE seal performed excellently, holding pressure over 60 bar, despite requiring changing each time the cell is opened. The assembly of the vessel was simple and straightforward, and there was no indication of pressure