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The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For confronting of the challenges which are presented of the failure many projects of agricultural activity, and the misusing of devoted funds of supporting the agricultural activity, which led to the weakening of the role of agricultural activity in sustainable development. The research sought to embodies the criteria of accounting and audit , as well as the criteria of the financial funding in the censorship of agricultural activity to achieve the goals of sustainable development according to its dimensions. One of the most important conclusions, is that existence of the criteria of accounting and auditing, as well as criteria which concern with environmental and social sustainability, which are not employed at the censorship on the agricultural activity. To sum up, to achieve sustainable development, the research paper has recommended on the necessity of embodying those criteria when conducting censorship on the projects of agricultural activity, to achieve the aims of sustainable development.

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Publication Date
Thu Jun 16 2022
Journal Name
Clean Technologies
Performance Evaluation of Roughened Solar Air Heaters for Stretched Parameters
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Artificial roughness applied to a Solar Air Heater (SAH) absorber plate is a popular technique for increasing its total thermal efficiency (ηt−th). In this paper, the influence of geometrical parameters of V-down ribs attached below the corrugated absorbing plate of a SAH on the ηt−th was examined. The impacts of key roughness parameters, including relative pitch p/e (6–12), relative height e/D (0.019–0.043), angles of attack α (30–75°), and Re (1000–20,000), were examined under real weather conditions. The SAH ηt−th roughened by V-down ribs was predicted using an in-house developed conjugate heat-transfer numerical model. The maximum SAH ηt−th was shown to be 78.8% as predicted under the steady-state condition

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Publication Date
Wed Sep 29 2021
Journal Name
Biomass Conversion And Biorefinery
Encapsulated deep eutectic solvent for esterification of free fatty acid
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A novel encapsulated deep eutectic solvent (DES) was introduced for biodiesel production via a two-step process. The DES was encapsulated in medical capsules and were used to reduce the free fatty acid (FFA) content of acidic crude palm oil (ACPO) to the minimum acceptable level (< 1%). The DES was synthesized from methyltriphenylphosphonium bromide (MTPB) and p-toluenesulfonic acid (PTSA). The effects pertaining to different operating conditions such as capsule dosage, reaction time, molar ratio, and reaction temperature were optimized. The FFA content of ACPO was reduced from existing 9.61% to less than 1% under optimum operating conditions. This indicated that encapsulated MTPB-DES performed high catalytic activity in FFA esterificatio

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between some of linear classification models with practical application
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Linear discriminant analysis and logistic regression are the most widely used in multivariate statistical methods for analysis of data with categorical outcome variables .Both of them are appropriate for the development of linear  classification models .linear discriminant analysis has been that the data of explanatory variables must be distributed multivariate normal distribution. While logistic regression no assumptions on the distribution of the explanatory data. Hence ,It is assumed that logistic regression is the more flexible and more robust method in case of violations of these assumptions.

In this paper we have been focus for the comparison between three forms for classification data belongs

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Design of an Optimal Integral Backstepping Controller for a Quadcopter
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In this paper, an Integral Backstepping Controller (IBC) is designed and optimized for full control, of rotational and translational dynamics, of an unmanned Quadcopter (QC). Before designing the controller, a mathematical model for the QC is developed in a form appropriate for the IBC design. Due to the underactuated property of the QC, it is possible to control the QC Cartesian positions (X, Y, and Z) and the yaw angle through ordering the desired values for them. As for the pitch and roll angles, they are generated by the position controllers. Backstepping Controller (BC) is a practical nonlinear control scheme based on Lyapunov design approach, which can, therefore, guarantee the convergence of the position tracking

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Electrical Properties of PAN/PMMA Blends Doped with Lithium Salts
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         Polymer blended electrolytes of various concentrations of undoped PAN/PMMA (80/20, 75/25, 70/30, 65/35 and 60/40 wt%) and doped with lithium salts (LiCl, Li2SO4H2O, LiNO3, Li2CO3) at 20% wt have been prepared by the solution casting method using dimethylformamide as a solvent. The electrical conductivity has been carried out using an LCR meter. The results showed that the highest ionic conductivity was 2.80x10-7 (Ω.cm)-1 and 1.05x10-1 (Ω.cm)-1 at 100 kHz frequency at room temperature for undoped (60% PAN + 40% PMMA) and (80% PAN + 20% PMMA) doped with 20%wt Li2CO3 composite blends, respect

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Geological Journal
Construction of Comprehensive Geological Model for an Iraqi Oil Reservoir
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The paper generates a geological model of a giant Middle East oil reservoir, the model constructed based on the field data of 161 wells. The main aim of the paper was to recognize the value of the reservoir to investigate the feasibility of working on the reservoir modeling prior to the final decision of the investment for further development of this oilfield. Well log, deviation survey, 2D/3D interpreted seismic structural maps, facies, and core test were utilized to construct the developed geological model based on comprehensive interpretation and correlation processes using the PETREL platform. The geological model mainly aims to estimate stock-tank oil initially in place of the reservoir. In addition, three scenarios were applie

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Publication Date
Wed Jun 01 2022
Journal Name
International Dental Journal
A Survey of Systemic Antibiotic Prescription Patterns Amongst Iraqi Dentists
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Publication Date
Mon Jan 01 2018
Journal Name
Fuel
Wettability of nanofluid-modified oil-wet calcite at reservoir conditions
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Nanofluids, liquid suspensions of nanoparticles (Np), are an effective agent to alter the wettability of oil-wet reservoirs to water-wet thus promoting hydrocarbon recovery. It can also have an application to more efficient carbon storage. We present a series of contact angle (θ) investigations on initially oil-wet calcite surfaces to quantify the performance of hydrophilic silica nanoparticles for wettability alteration. These tests are conducted at typical in-situ high pressure (CO2), temperature and salinity conditions. A high pressure–temperature (P/T) optical cell with a regulated tilted surface was used to measure the advancing and receding contact angles at the desired conditions. The results showed that silica nanofluids can alte

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Characterization of Alginate with Natural Polymers Combination for Drug Encapsulation
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Alginate is one of the natural biopolymers that is widely used for drug formulations, combination of alginate with other polymers, such as gum acacia, pectin, and carrageenan can increase mechanical strength, therefore, can reduce leakage of the encapsulated active pharmaceutical ingredient from the polymer matrix. Interaction of alginate and these polymers can occur via intermolecular hydrogen bonds causing synergism, which is determined from the viscosity of polymer mixture.

Alginate was combined with gum acacia/pectin/carrageenan in different blending ratios (100:0, 75:25, 50:50, 25:75, and 0:100) with and without addition of CaCl2. The synergism effect is obtained from the design of experimental (DoE), and calculati

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
A comparison Of Some Semiparametric Estimators For consumption function Regression
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    This article aims to explore the importance of estimating the a semiparametric regression function ,where we suggest a new estimator beside the other combined estimators and then we make a comparison among them by using simulation technique . Through the simulation results we find  that the suggest estimator is the best with the first and second models ,wherealse for the third model we find Burman and Chaudhuri (B&C) is best.

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