The intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.

So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field

When the number of confirmed coronavirus disease cases rose in Iraq in the middle of February 2021, the Iraqi government performed a closure approach to constrain mobility and factory operations and enforce social distancing. In this research, the concentrations of air components (PM_2.5, PM₁₀, nitrogen dioxide (NO₂) and ozone (O₃)), which represent herein the degree of air quality index, were recorded, drawn and evaluated over central (Baghdad, the capital), northern (Kirkuk Province) and southern (Basra Province) Iraq before and during the closure. The experimental duration of this research was 6 months (from 1 January 2021 to 30 June 2021), which

Most reinforced concrete (RC) structures are constructed with square/rectangular columns. The cross-section size of these types of columns is much larger than the thickness of their partitions. Therefore, parts of these columns are protruded out of the partitions. The emergence of columns edges out of the walls has some disadvantages. This limitation is difficult to be overcome with square or rectangular columns. To solve this problem, new types of RC columns called specially shaped reinforced concrete (SSRC) columns have been used as hidden columns. Besides, the use of SSRC columns provides many structural and architectural advantages as compared with rectangular columns. Therefore, this study was conducted to explain the structura

The competitive environment influences the increase in exercise intensity and hence adds to the growth of training and practice. The study objective.to identify the effect of competitive speed exercises on the effectiveness of skill performance and speed of counterattack for junior boxers, as well as to know the rate of development for these variables.Materials and methods. The research sample consisted of twelve up-and-coming Al-Najda Sports Club players who participated in the national tournament and were selected with care. They were placed into two groups, control and experimental, with six boxers each in the control and experimental groups. The two groups were assigned identical weights on purpose, and their ages range from 15 to 16 ye

The present study reports the effect of temperature and liquid hourly space velocity (LHSV) on the cumene cracking reaction rate and selectivity by using a laboratory continuous flow unit with fixed bed reactor operating at atmospheric pressure. The prepared HX zeolite was made from Iraqi kaolin with good crystallinity .The activity and selectivity of prepared HX-zeolite was compared with standard HY zeolite and HX zeolite catalysts in the temperature range of 673-823K and LHSV of 0.7-2.5 h-1 . It was found that the cumene conversion increases with increasing temperature and decreasing LHSV at 823K and LHSV of 0.7 h-1 the conversions 65.32, 42.88 and 59.42 mol% for HY, HX and prepared HX catalysts respectively and at LHSV of 2.5 h-1 and th

Nowadays, energy demand continuously rises while energy stocks are dwindling. Using current resources more effectively is crucial for the world. A wide method to effectively utilize energy is to generate electricity using thermal gas turbines (GT). One of the most important problems that gas turbines suffer from is high ambient air temperature especially in summer. The current paper details the effects of ambient conditions on the performance of a gas turbine through energy audits taking into account the influence of ambient conditions on the specific heat capacity ( , isentropic exponent ( ) as well as the gas constant of air . A computer program was developed to examine the operation of a power plant at various ambient temperature

A design for a photovoltaic-thermal (PVT) assembly with a water-cooled heat sink was planned, constructed, and experimentally evaluated in the climatic conditions of the southern region of Iraq during the summertime. The water-cooled heat sink was applied to thermally manage the PV cells, in order to boost the electrical output of the PVT system. A set of temperature sensors was installed to monitor the water intake, exit, and cell temperatures. The climatic parameters including the wind velocity, atmospheric pressure, and solar irradiation were also monitored on a daily basis. The effects of solar irradiation on the average PV temperature, electrical power, and overall electrical-thermal efficiency were investigated. The findings i

The global rise in temperature and the desert climatic conditions prevalent in Middle Eastern countries have exacerbated rutting distress in heavily trafficked highways. Conventional asphalt binders with a high-temperature performance grade (PG 70) have proven inadequate under such extreme conditions, necessitating the development of modified binders with enhanced high-temperature performance. While polymer modification using styrene-butadiene-styrene (SBS), an elastomeric polymer, and ethylene-vinyl acetate (EVA), a plastomeric polymer, has been widely studied, limited research provides a direct comparison of their effectiveness at both the binder and mixture levels under extremely high-temperature conditions. This study addresses this gap

The research (Comic Scene Construction between Dramatic Situation and Acting Performance in Feature Film) has been divided into the following: the methodological framework which consists of the problem of the research: how to construct the comic scene between the dramatic situation and acting performance in the feature film. The research importance and aims are: identifying how to construct the comic scene between the dramatic situation and acting performance in the feature film. The limits of the research are also stated.
The research is divided into three sections: the first is the comic situation and the Aristotelian discourse in which the comic situation is clarified starting from the Aristotelian discourse. The second section: me