Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Abstract

   Suffering the human because of pressure normal life of exposure to several types of heart disease as a result of due to different factors. Therefore, and in order to find out the case of a death whether or not, are to be modeled using binary logistic regression model

    In this research used, one of the most important models of nonlinear regression models extensive use in the modeling of applications statistical, in terms of heart disease which is the binary logistic regression model. and then estimating the parameters of this model using the statistical estimation methods, another problem will be appears in estimating its parameters, as well as when the numbe

Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies.  In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul

In this paper, CdO nanoparticles prepared by pulsed laser deposition techniqueonto a porous silicon (PS) surface prepared by electrochemical etching of p-type silicon wafer with resistivity (1.5-4Ω.cm) in hydrofluoric (HF) acid of 20% concentration. Current density (15 mA/cm²) and etching times (20min). The films were characterized by the measurement of AFM, FTIR spectroscopy and electrical properties.

  Atomic Force microscopy confirms the nanometric size.Chemical components during the electrochemical etching show on surface of PSchanges take place in the spectrum of CdO deposited PS when compared to as-anodized PS.

The electrical properties of prepared PS; namely current density-voltage charact

In this study, titanium dioxide (TiO₂) nanoparticles incorporated with cement were synthesis by a simple casting method as a function concentration of TiO₂ (0.2, 0.4, 0.8, 1, and 2 wt%). The prepared samples were characterized using the technique of Field Emission Scanning Electron Microscope (FESEM) and UV-Visible spectrophotometer, which was used to measure the adsorption spectra. The observed photocatalytic efficiency of TiO₂ nanoparticles (NP) incorporated with cement was investigated by decomposing the dye methyl blue (MB) solution under sunlight irradiation. According to the slope, the value of the k constant at the best sample is 0.8wt%, k=0.8265 min^-1. FESEM image of the TiO₂

Enhancement of the performance for hybrid solar air conditioning system was presented in this paper. The refrigerant temperature leaving the condenser was controlled using three-way valve, this valve was installed after the compressor to regulate refrigerant flow rate towards the solar system. A control system using data logger, sensors and computer was proposed to set the opening valve ratio. The function of control program using LabVIEW software is to obtain a minimum refrigerant temperature from the condenser outlet to enhance the overall COP of the unit by increasing the degree of subcooled refrigerant. A variable load electrical heater with coiled pipe was used instead of the solar collector and the storage tank to simulate the sola

lar water heating systems with heat pipes of three diameter groups of 16, 22 and 28.5 mm. The first and third groups had evaporator lengths of 1150, 1300 and 1550 mm. The second group had an additional length of 1800 mm. all heat pipes were of fixed condenser length of 200 mm. Ethanol at 50% fill charge ratio of the evaporator volume was used as the heat pipes working fluid. Each heat pipe condenser section was inserted in a storage tank and the evaporator section inserted into an evacuated glass tube of the Owens- Illinois type. The combined heat pipe and evacuated glass tube form an active solar collector of a unique design.
The resulting ten solar water heating systems were tested outdoors under the meteorological conditions of Bag

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te