The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

Type 2 diabetes mellitus (T2DM) is a prevalent metabolic disorder caused by impaired insulin secretion from pancreatic β-cells and insulin resistance in target tissues. Genome-wide association studies have identified over 50 genetic variants linked to T2DM, including polymorphisms associated with the disease. This study investigates the impact of the FADS1 (rs174547) polymorphism in T2DM patients compared to healthy controls and examines serum levels of omega-3 and omega-6 fatty acids, as well as D5D and D6D enzyme levels and activity. This case–control study included 120 participants: 60 newly diagnosed T2DM patients and 60 apparently healthy controls matched for age, sex, and other sociodemographic factors. Polyunsaturated fatt

Background: Hair loss is a common distressing disease and challenging problem for many dermatologist. Telogen effluvium is the most common hair loss disease in which nutritional deficiencies may precipitate the disease through their effect on hair structure and growth.

Study Aim : Validating role of serum ferritin level and body mass index in Chronic Telogen Effluvium and analyzing association between these factors with socioeconomic, demographic, gynecological factors and weight loss effect. Establishing a nutritional preventive advice to improve treatment successfulness and decrease the disease occurrence.

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

    Terrestrial laser scanners (TLSs) are 3D imaging systems that provide the most powerful 3D representation and practical solutions for various applications. Hence this is due to effective range measurements, 3D point cloud reliability, and rapid acquisition performance. Stonex X300 TOF scanner delivered better certainty in far-range than in close-range measurements due to the high noise level inherent within the data delivered from Time of Flight (TOF) scanning sensors. However, if these errors are manipulated properly using a valid calibration model, more accurate products can be obtained even from very close-range measurements. Therefore, to fill this gap, this research presents a user-oriented target-based calibration routi

An aircraft's landing stage involves inherent hazards and problems associated with many factors, such as weather, runway conditions, pilot experiences, etc. The pilot is responsible for selecting the proper landing procedure based on information provided by the landing console operator (LCO). Given the likelihood of human decisions due to errors and biases, creating an intelligent system becomes important to predict accurate decisions. This paper proposes the fuzzy logic method, which intends to handle the uncertainty and ambiguity inherent in the landing phase, providing intelligent decision support to the pilot while reducing the workload of the LCO. The fuzzy system, built using the Mamdani approach in MATLAB software, considers critical

Abstract

The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg