Preferred Language
Articles
/
jeasiq-2186
Aggregate accounting information and its impact on management decision-making ( Case Study )
...Show More Authors

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is represented by adopting the descriptive approach in showing the effect of aggregate accounting information on making and making administrative decisions based on scientific and rational methods. The study concluded the most important conclusions, which is that when aggregate the accounting information, the qualitative characteristics of the accounting information change and become more beneficial to the decision-maker, and a change occurs in the direction of the administrative decision inside and outside the governmental economic unit

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Proposed Modification to Increase Main Swept Back Wing Efficiency for Aircraft Aermacchi Siai S211
...Show More Authors

A winglet is devices attached at the wing tips, used to improve aircraft wing efficiency by reduction influence wing tips vortices and induct drag, increasing lift force at the wing tips and effective aspect ratio without adding greatly to the structural stress and weight in the wing structure. This paper is presented three-dimensional numerical analysis to proposed modification swept back wing by adding Raked winglets devices at the main wing tips belong the two seat trainer aircraft type Aermacchi Siai S211 by using Fluent ANSYS 13 software. CFD numerical analysis process was performed at the same flight boundary conditions indifferent wing angle of attacks with constant air flow velocity V∞ =50 (m/sec), ambient pressure Po=101325 (P

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Estimation of Volumetric Mass Transfer Coefficient in Bioreactor
...Show More Authors

 

This study is concentrated to investigate the effects of aeration and stirring speed on the volumetric mass transfer coefficient (KLa). A dynamic technique was used in estimating KLa values in order to achieve the aim of this study.

This study was done in 10L bioreactor by using two medias:-

  1. Dionized water
  2. Xanthan solution (1 g /L)

Moreover, the research covered a comparison between the obtained values of KLa.

The Xanthan solution was used because of its higher viscosity in comparison with water. It behaves similarly to the cultivation medium when organisms are cultivated in a bioreactor. Growth of organisms in the reactor l

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Effect of laser process an inclined surface cutting of mild steel then analysis data statistically by RSM
...Show More Authors

The regression analysis process is used to study and predicate the surface response by using the design of experiment (DOE) as well as roughness calculation through developing a mathematical model. In this study; response surface methodology and the particular solution technique are used. Design of experiment used a series of the structured statistical analytic approach to investigate the relationship between some parameters and their responses. Surface roughness is one of the important parameters which play an important role. Also, its found that the cutting speed can result in small effects on surface roughness. This work is focusing on all considerations to make interaction between the parameters (position of influenc

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Mar 02 2015
Journal Name
Asian J. Res. Pharm. Sci.
Prevalence of Pathogenic Bacteria from Contaminated Yemeni Currency Notes in Taiz City
...Show More Authors

ABSTRACT: Pathogenic bacteria responsible for the causation of many common diseases have been identified on currency notes. The present investigation was carried out on one hundred currency notes of all the denominations (50, 100, 250, 500 and 1000RY), obtained from different occupational mainly bus drivers, hawker street, vegetable vendor, restaurants and butchers and fish seller groups in Taiz city,Yemen. Identification and characterization revealed active participation of the following species of organisms in the ascending order of percentage as E. coli(50.28 %),Staphylococci aureus(14.04 %), Klebsiellaspp(4.39 %),proteus(4.39 %), salmonella(1.25 %), shigella(0.72 %), Coagulase negative staphylococcus(0.60 %), pseudomonas(0.50 %),

... Show More
Preview PDF
Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Sum of Squares of ‘n’ Consecutive Carol Numbers
...Show More Authors

The discussion in this paper gives several theorems and lemmas on the Sums of Squares of  consecutive Carol Numbers. These theorems are proved by using the definition of carol numbers and mathematical induction method. Here the matrix form and the recursive form of sum of squares of  consecutive Carol numbers is also given. The properties of the Carol numbers are also derived.

View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Mon Jun 23 2025
Journal Name
Sabir. International Bulletin Of Applied Linguistics
THE ROLE OF VERBS OF CHANGE IN COMMUNICATION WITH NATIVE SPANISH SPEAKERS
...Show More Authors

For Spanish learners who are not immersed in everyday contexts, such as students of Spanish as a foreign language, interaction with native speakers is an enriching experience that allows them to contrast their knowledge in a meaningful way. For its part, understanding the cognitive and grammatical functions of the so-called verbs of change plays an essential role in the development of everyday conversation,including the management of aspects such as dialectal variations.In relation to this important function, the central theme of our proposal is verbs of change. The latter have been the research base of several linguists who highlight, amidst their complex functioning in Spanish, positive communicative bases. By observing these perspecti

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Systematic analysis of artistic work as an introduction to planning training for teaching art education to students of Sultan Qaboos University
...Show More Authors

The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Roller compacted concrete: Literature review
...Show More Authors

Roller compacted concrete (RCC) is a material with no slumps and is made from the same raw materials as conventional concrete. The roller compacted dam method, the high paste technique, the corps of engineers method, and the maximum density method are all ways of designing RCC. The evolution of RCC has resulted in a substantial change in construction projects, most notably in dams, because of the sluggish pace of conventional placement, consolidation, and compacting. The construction process was accelerated by incorporating RCC into dams, resulting in a shorter construction period. Research shows that the dams that used RCC had completed one to two years sooner than the dams that used regular concrete (Bagheri an

... Show More
View Publication Preview PDF
Scopus (18)
Crossref (8)
Scopus Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Chinese Journal Of Physics
Investigation of the thermoelectric properties of one-layer transition metal dichalcogenides
...Show More Authors

priorities of materials research due to their promising properties, especially in the field of thermoelectricity. The efficiency or performance of thermoelectric devices is expressed in terms of the thermoelectric figure-of-merit (ZT) – a standard indicator of a material’s thermoelectric properties for use in cooling systems. The evaluation of ZT is principally determined by the thermoelectric characteristics of the nanomaterials. In this paper, a set of investigative computations was performed to study the thermoelectric properties of monolayer TMDCs according to the semiclassical treatment of the Boltzmann transport equation. It was confirmed that the thermoelectric properties of 2D materials can be greatly improved compared with thei

... Show More
View Publication
Scopus (25)
Crossref (27)
Scopus Clarivate Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Iraqi Geological Journal
Development of Artificial Intelligence Models for Estimating Rate of Penetration in East Baghdad Field, Middle Iraq
...Show More Authors

It is well known that the rate of penetration is a key function for drilling engineers since it is directly related to the final well cost, thus reducing the non-productive time is a target of interest for all oil companies by optimizing the drilling processes or drilling parameters. These drilling parameters include mechanical (RPM, WOB, flow rate, SPP, torque and hook load) and travel transit time. The big challenge prediction is the complex interconnection between the drilling parameters so artificial intelligence techniques have been conducted in this study to predict ROP using operational drilling parameters and formation characteristics. In the current study, three AI techniques have been used which are neural network, fuzzy i

... Show More
Crossref (3)
Crossref