The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis try to develop standards for performance valuation is guided through the investor decision-making a sound investment and direct investment to maximize his wealth , in this sense appeared measures concerned with the assessment internal evaluation such as (ROI), (ROA) and others that reflect the point of view in the evaluation of the management performance, and other measures that are interested in assessing the market for investments such as (EPS), Dividends per share (DPS),( P / E)), (market value to book value) (mv / bv) what is known as the accounting or traditional standards , and then were developed modern standards concerned with the market evaluation to assess the performance and profitability of companies, including (MVA), ( EVA) , ( Tobin'sq) ) that guide the investor in making sound decisions, and we will focus in this study, on the proportion of ( Tobin'sq) as the standards of modern that the researcher believes according to his knowledge, lack of interest by the Arab investor in general and the Iraqi investors in particular in guiding the investment decision to invest in Common Stock traded on the Iraq Stock Exchange.
The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t
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The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency
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The design, construction and investigation of experimental study of two compound parabolic concentrators (CPCs) with tubular absorber have been presented. The performance of CPCs have been evaluated by using outdoor experimental measurements including the instantaneous thermal efficiency. The two CPCs are tested instantly by holding them on a common structure. Many tests are conducted in the present work by truncating one of them in three different levels. For each truncation the acceptance half angle (θc) was changed. Geometrically, the acceptance half angle for standard CPC is (26o). For the truncation levels for the other CPC 1, 2 and 3 the acceptance half angle were 20o, 26o and 5
... Show More An experimental and computational study is conducted to analyze the thermal performance of heat sinks and to pick up more profound information in this imperative field in the electronic cooling. One important approach to improve the heat transfer on the air-side of the heat exchanger is to adjust the fin geometry. Experiments are conducted to explore the impact of the changing of diverse operational and geometrical parameters on the heat sink thermal
performance. The working fluid used is air. Operational parameters includes: air Reynolds number (from 23597 to 3848.9) and heat flux (from 3954 to 38357 W/m
2 ). Conformational parameters includes: change the direction of air flow and the area of conduct
This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i
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Zigbee, which has the standard IEEE 802.15.4. It is advisable method to build wireless personal area network (WPAN) which demands a low power consumption that can be produced by Zigbee technique. Our paper gives measuring efficiency of Zigbee involving the Physical Layer (PL) and Media Access Control (MAC) sub-layer , which allow a simple interaction between the sensors. We model and simulate two different scenarios, in the first one, we tested the topological characteristics and performance of the IEEE802.15.4 standard in terms of throughput, node to node delay and figure of routers for three network layouts (Star, Mesh and Cluster Tree) using OPNET simulator. The second scenario investigates the self-healing feature on a mesh
... Show MoreFuture wireless communication systems must be able to accommodate a large number of users and simultaneously to provide the high data rates at the required quality of service. In this paper a method is proposed to perform the N-Discrete Hartley Transform (N-DHT) mapper, which are equivalent to 4-Quadrature Amplitude Modulation (QAM), 16-QAM, 64-QAM, 256-QAM, … etc. in spectral efficiency. The N-DHT mapper is chosen in the Multi Carrier Code Division Multiple Access (MC-CDMA) structure to serve as a data mapper instead of the conventional data mapping techniques like QPSK and QAM schemes. The proposed system is simulated using MATLAB and compared with conventional MC-CDMA for Additive White Gaussian Noise, flat, and multi-path selective fa
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