The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

There are serious environmental problems in all countries of the world, due to the waste material such as crushed clay bricks (CCB) and in huge quantities resulting from the demolition of buildings. In order to reduce the effects of this problem as well as to preserve natural resources, it is possible to work on recycling (CCB) and to use it in the manufacture of environmentally friendly loaded building units by replacing percentages in coarse aggregate by volume. It can be used as a powder and replacing of percentages in cement by weight and study the effect on the physical and mechanical properties of the concrete and the masonry unit. Evaluation of its performance through workability, dry density, compressive strength, thermal conduct

Porosity and permeability are the most difficult properties to determine in subsurface reservoir characterization. The difficulty of estimating them arising from the fact that porosity and permeability may vary significantly over the reservoir volume, and can only be sampled at well location. Secondly, the porosity values are commonly evaluated from the well log data, which are usually available from most wells in the reservoir, but permeability values, which are generally determined from core analysis, are not usually available. The aim of this study is: First, to develop correlations between the core and the well log data which can be used to estimate permeability in uncored wells, these correlations enable to estimate reservoir permeabil

Integrating Renewable Energy (RE) into Distribution Power Networks (DPNs) is a choice for efficient and sustainable electricity. Controlling the power factor of these sources is one of the techniques employed to manage the power loss of the grid. Capacitor banks have been employed to control phantom power, improving voltage and reducing power losses for several decades. The voltage sag and the significant power losses in the Iraqi DPN make it good evidence to be a case study proving the efficiency enhancement by adjusting the RE power factor. Therefore, this paper studies a part of the Iraqi network in a windy and sunny region, the Badra-Zurbatya-11 kV feeder, in the Wasit governorate. A substation of hybrid RE sources is connected to this

Perennial biofuel and cover crops systems are important for enhancing soil health and can provide numerous soil, agricultural, and environmental benefits. The study objective was to investigate the effects of cover crops and biofuel crops on soil hydraulic properties relative to traditional management for claypan soils. The study site included selected management practices: cover crop (CC) and no cover crop (NC) with corn/soybean rotation, switchgrass (SW), and miscanthus (MI). The CC mixture consisted of cereal rye, hairy vetch, and Austrian winter pea. The research site was located at Bradford Research Center in Missouri, USA, and was implemented on a Mexico silt loam. Intact soil cores (76‐mm diam. by 76‐mm long) were taken from the

A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

The present work provides theoretical investigation of laser photoacoustic one dimensional imaging to detect a blood vessel or tumor embedded within normal tissue. The key task in photoacoustic imaging is to have acoustic signal that help to determine the size and location of the target object inside normal tissue. The analytical simulation used a spherical wave model representing target object (blood vessel or tumor) inside normal tissue. A computer program in MATLAB environment has been written to realize this simulation. This model generates time resolved acoustic wave signal that include both expansion and contraction parts of the wave. The photoacoustic signal from the target object is simulated for a range of laser pulse duration 1

Experiments have been conducted to study the local and average heat transfer by mixed
convection for hydrodynamically fully developed, thermally developing and fully developed
laminar upward air flow in an inclined annulus with adiabatic inner cast iron tube and uniform
heated outer aluminum tube with an aspect ratio ( Ω = 0.72) and (L/Dh≈40) for both calming and
test sections). A wide range of Reynolds number from 859 to 2024 has been covered, and heat
flux has been varied from 159 W/m2 to 812 W/m2 (these values of heat flux and Reynolds
number gave Richardson number range from 0.03 to 0.٣٨), with angles of annulus inclination
φ =0o (horizontal position), φ =60o (inclined position), and φ =90o (vertical posi

Changing oil-wet surfaces toward higher water wettability is of key importance in subsurface engineering applications. This includes petroleum recovery from fractured limestone reservoirs, which are typically mixed or oil-wet, resulting in poor productivity as conventional waterflooding techniques are inefficient. A wettability change toward more water-wet would significantly improve oil displacement efficiency, and thus productivity. Another area where such a wettability shift would be highly beneficial is carbon geo-sequestration, where compressed CO2 is pumped underground for storage. It has recently been identified that more water-wet formations can store more CO2. We thus examined how silica based nanofluids can induce such a wettabil