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The impact of the financial characteristics of companies on the capital budget an analytical study of the industrial and agricultural sectors in Iraq
Get PDFThe aim of the research is to measure and analyze the impact of the financial characteristics of companies represented by the prevailing patterns for each of (Current assets, Equity, Profits growth, Short liabilities, and current activities revenues) on the Capital budget of a sample of companies from both the industrial and agricultural sectors listed in the Iraq Stock Exchange for the period from (2010-2020), based on the research problem that was formulated by the following question: What are the most important financial characteristics that affect making and making investment decision for the research sample companies? From which emerged the research hypothesis, which states that Capital budget decisions of all kinds are affected by many indicators within its financial environment and vary in direction and strength and according to the type of variable, through the analysis of panel data for explanatory variables based on the Eviews 10 statistical program. And inverse to all explanatory variables in the Capital budget for both sectors with the exception of profit growth in the industrial sector, which appeared with an insignificant effect, and the research reached a set of recommendations perhaps the most important of which is that industrial companies withhold part or their profits for the purpose of directing them towards capital investment and relying on internal financing for the two sectors during the research period
The Syriac War From The Perspective Of International Humanitarian Law
Get PDFDuring the last decade, the international community witnessed a widespread wave of computer hardware and information network technology that revolutionized the way we live our lives, such as flexibility in obtaining information and the adoption of many basic services and infrastructure on them. But every matter has its negative side as well as its positive side. Despite the tremendous development of the information revolution, it has at the same time made the international community face new risks associated with this development. Cyber ??attacks have appeared whose effects are not limited to data in computers or systems, but rather Beyond that, it directly affects the real world, such as hacking computer systems to control air traffic, disrupting the work of nuclear power plants, and many negative effects that may lead to catastrophic accidents, and civilians are the main victims of such wars. Since international humanitarian law seeks to protect civilians, legal experts have sought to examine the extent to which its rules can be applied to cyber wars
Design and sizing of solar plant for Qayarah general Hospital and simulation with the PV-SOL program
Get PDFSolar energy is one of the important renewable energy plants which converts the energy produce from the sun into electricity. Now the world is turning to the design solar power plants because they are environmentally friendly and rapid installed and less expensive than other generation plants. In this paper, design and sizing of solar PV system for Qayyarah general Hospital south of Mosul city. A comparison study between mathematical calculations and PV–SOL program was made and the solar system components appeared approximately equally
Theoretical investigation of the Effect of mass flowrate on PTC performance
Get PDFThe objective of this paper is to study the performance of TPC. A theoretical study was conducted to examine the Effect of mass flow on PTC performance. It was done at the Renewable Energy Unit in Hawija, Iraq. Use water as working fluid WF at a mass flow rate of 0.00083.0.0011 0.00138, and 0.00166 Kg/s. The concentration ratio of 10, 14, 18 and 22 are used. This theoretical investigation was carried out by ASHRAE 93-1986 (RA-91). The results indicate that the theoretical efficiency starts at 40% in summer and increases relatively as mass flow increases to a maximum value of 6% in Winter. Moreover, the results demonstrated that efficiency is inversely related to concentration ratio and temperature. The performances of TPC in spring and autumn are convergent
The Possibility of Establishing a Multi-Agent System An Exploratory Study of the Opinions of A Sample of Managers in the General Company for Iraqi Cement /Northern Cement Association
Get PDFThe current research aims at determining the possibility of establishing a multi-agent system in the Iraqi General Company for Cement / Northern Cement Association for the purpose of establishing a sophisticated industrial environment capable of providing products that meet the market needs in terms of quality and cost, on the one hand, and securing a competitive advantage that secures it superiority over competing companies, on the other hand. By relying on modern production systems that contribute to reducing costs and improving quality, including the Multi- Agent System, henceforth (MAS),the research problem started from the following questions:
What is the extent of knowledge of the managers in the company under the study about the concept and applications of the Multi-Agent System?
Are the managers in the company under the study seeking to establish a Multi-Agent System?
Which applications are most suitable for the company under the study?
The research reached a set of conclusions, the most important of which are the following:
There is a willingness in the company under the study to establish a Multi-Agent System.
There is a great importance for the applications of the Multi-Agent System in the company under the study.
In light of the previous conclusions, a number of proposals were presented, perhaps the most prominent of which are the following::
Increasing the interest of the management of the company under the study in the applications of the Multi-Agent System.
Determining a timetable for the tasks through which the products are manufactured in the company under the study
From Conventional to E-Learning: A Study of the Importance of E-Learning Methodology & the Requirements to Transform to it, with References to Arab & the Global E-Learning Experiences
Get PDFThe speedy evolution and development in information, computers and internet have influenced many fields in human’s everyday life especially the learning and teaching field that it has become impossible to deny or even overlook. Accordingly, the present study aims at shedding lights on the importance of electronic learning (henceforth e-learning ) through presenting its characteristics and benefits against the conventional learning to both teachers and students, and presenting its models and tools on which it is built and constructed as well as the steps followed to make this transformation possible, accessible and successful. Besides, the study also sheds lights on some of the modern global pioneering experiences beside few Arab world experiences in this field. Finally, the study concludes that e-learning methodology is an advanced style of education for the teaching and learning processes and is a must for all the globe
Theoretical Calculations of pKa Values for Substituted Carboxylic Acid
Get PDFSix different methods of determination have been used for studying ten derivatives of carboxylic compounds. Semi-empirical (AM1 and PM3), Hartree Fock (HF/STO-3G and HF/3-21G), and Density Function Theory (DFT/STO-3G and DFT/6-31G) were employed to calculate many physical theoretical parameters. The calculated data were correlated with experimental values of pKa using different regression(enter, stepwise and simple regression). Depending on the Fisher values, (HF/STO-3G) was shown as the best method for predicted of the pKa data compare to the (PM3) method using enter method. While (HF/3-21G)method has a big value of fisher compared with(PM3) using (stepwise) and (simple) methods. So, Multiple linear regression was performed to obtain the best prediction values using (enter) compare with (stepwise), and the two methods are the best compared with simple regression
A new type of Acinetobacter spp. Attacking Ziziphus spina-christi (L.)willd tree in Iraq.
Get PDFThe principal objective of this experiment was to determine the type of bacterial associated with Ziziphus spina-christi (L.) tree showed individual colonies of Acinetobacter spp. and Molecularly diagnosed by using molecular diagnostic technology ( PCR) polymerase chain reaction by using some biochemical tests. It is the first recording of Acinetobacter Ziziphus spina-christi (L.) tree in Iraq
Effect of Bulb Diameter and Concentrations of Gibberellic Acid and Microelements on The Growth and Yield of Bulbs and Bulblets of Polianthes tuberosa L.
Get PDFThe experiment was carried out in the green net canopy of the Depart. of Hort. and Landscape Design at the College of Agric. and Forestry for the period from April 8 to December 30, 2020, on the tuberose plant Polianthes tuberosa L., cv. Single, to study the effect of three factors on the growth and bulbs and bulblets production, included first: three diameters of the bulbs: Large (24-31 mm), medium (17-23 mm) and small (9-16 mm), second: soaking with gibberellic acid (GA3) in concentrations: 0, 200 and 400 mg.l-1 for 24 hours before planting, and fertilizing with microelements at: 0, 0.75 and 1.50 g.l-1 with the fertilizer called IQ COMBI, sprayed on the vegetative growth twice, The factorial experiment was carried out using split plots in a randomized complete block design with three replicates and fifteen plants for treatment. The results indicated the following:
The use of large bulbs led to give the largest significant values of the number of leaves, number of lateral branches, leaf area, chlorophyll intensity, all the characteristics of the bulbs and the bulblets produced. The largest significant values were recorded in the characteristics of bulbs weight and circumference and bulblets weight and circumference when not treated with GA3. Spraying with micro-elements at a 0.75 g.l-1 had a significant effect in recording a significant increase in the characteristics, number of leaves, leaf area, chlorophyll intensity, bulb weight and volume, bulblet weight, diameter, circumference and volume. The results of the triple interaction between the factors under study indicated that the largest significant values were recorded when treating large bulbs with GA3 at 200 mg.l-1 and spraying with micro-elements at 0.75 g.l-1 for characteristics number of leaves 45.87 leaf.Pl-1, number of lateral branches 24.21 branch.pl-1, leaf area 63.13 cm2, chlorophyll intensity, weight of produced bulbs 52.77 g, diameter 43.63 mm, volume and number of bulblets
Biological treatment of heavy metals removal from Sewage
Get PDFA sample of the bread yeast Saccharomyces cerevisiae strain was taken from the local markets in the city of Mosul and grown on the appropriate medium for it in order to test its ability to remove some heavy metals. Concentrations for each metal ph and three temperatures The grown bread yeast was able to remove both zinc and lead alone and remove them both. The highest removal of zinc was 1.99 ppm , and lead was 0.5 ppm. It was noted that the removal rate increased according to the two minerals together, as the temperature was 10 and 25 The best value for pH is 4 and