166 research outputs found
A parametric study for the structural assessment of multi-ring masonry arches considering influencing factors
The use of sustainable materials in construction has become essential due to their positive impact on the environment. In this study, binary and ternary blended mixtures of micro silica fume (SF) and nano silicon dioxide (NS) concrete mixes were employed. In order to investigate the impact of these materials on the mechanical properties and to improve the durability of concrete. Two groups of mixtures, binary and ternary blended mixes, were used as well as the control mix. In the first group, micro-SF was replaced with 3.5% and 7% by mass of ordinary Portland cement. Whereas, in a ternary blended group, micro-SF and nano silicon dioxide (NS) were replaced with 3.5% and 1%, respectively, by mass of ordinary Portland cement. A slump test was also performed to assess the fresh concrete properties of the mixes. Compressive and split tensile strengths were evaluated at different curing ages. As well, water absorption test, rapid chloride migration test, and chloride penetration test were carried out to investigate the durability properties. Results show that the replacement of cement by SF in binary blended and ternary blended mixtures reduced the workability of concrete mixes and increased the water demand. On the other hand, a considerable increase in the compressive strength, tensile strength, and durability properties of concrete was recorded. Also, the replacement of cement by 7% SF achieved significant improvements in the mechanical and durability properties of concrete
The Impact of Accounting Measurement of Financial Instruments at Fair Value on Stock Prices Changes for Banks: an Empirical Study on Companies Listed on Iraqi Stock Exchange
Purpose: The aim of this study is to examine is the relationship between the accounting measurement of financial instruments at fair value and changes in stock prices for banks listed on the Iraqi Stock Exchange. The study aims to determine whether there is a relationship between the fair value measurement of financial instruments and changes in stock prices and, if so, to what extent this relationship exists. The study may also aim to identify any factors that may influence this relationship and to provide insights and recommendations for stakeholders, such as investors, regulators, and financial institutions.
Theoretical framework: The theoretical framework for the study may be based on financial reporting theory, which suggests that the financial statements of a company should provide information that is useful for decision-making by stakeholders. This may include information on the company's financial performance, financial position, and cash flows. The accounting measurement of financial instruments at fair value may have a significant impact on the stock prices of banks listed on the Iraqi Stock Exchange. Banks that adopt fair value accounting for financial instruments may experience more volatility in their stock prices compared to banks that do not use this method.
Design/ Methodology: A qualitative methodology is used in the study. Given the specifics of the topic at hand, and in an effort to provide a solution and test certain hypotheses, the theoretical research relied on a descriptive method, discussing relevant studies and theoretical literature to examine the many ideas and aspects of fair value measurement.
Findings: The study's findings could contribute to the existing literature on the impact of fair value accounting on stock prices and provide further insight into the subject. The results of the study could be used to inform future research on this topic, including the development of new models or hypotheses. The study's findings could be used by banks listed on the Iraqi Stock Exchange to assess the potential impact of adopting fair value accounting for financial instruments on their stock price. The study's findings could be used by regulators and policy makers to assess the impact of fair value accounting on stock prices and the stability of the financial system.
Implication: This study can serve as a useful resource for anyone who wants to study the changes of stock market in Iraq and it is relationship with the accounting measurements of the financial instruments, also it would be very essential to be checked by the stakeholders, such as investors, regulators, and financial institutions, who are interested in the stock market of Iraq.
Originality/value: The originality/value of an empirical study on the impact of accounting measurement of financial instruments at fair value on stock prices changes for banks listed on the Iraqi Stock Exchange could lie in its contribution to the understanding of the specific effects of fair value accounting on stock prices in the Iraqi banking sector. This is an understudied area, as previous research on the topic has largely focused on other countries or regions
The Influence of Calcined Alumina Additives on the Mechanical Properties and Chloride-Induced Corrosion of Blended Concrete
The development and use of blended concrete systems have been growing rapidly in the construction industry, mainly due to cost savings, energy savings, and sustainability. This paper represents the influence of Calcined Alumina (AC) on the strength and chloride-induced corrosion of concrete. AC, at various contents, was appropriately added as a partial replacement for ordinary Portland cement (OPC) in blended mixtures (3,5 and 7 % by mass of OPC). To find out its impact on the fresh properties (slump flow), hardened properties (compressive and splitting strength), and durability properties (water absorption at, rapid chloride migration coefficient, chloride penetration resistance, and corrosion resistance) depending on curing ages. Moreover, it investigates the effect of crack width on chloride penetration and corrosion rate. The results reveal that the addition of AC has a positive impact on concrete. Whereas obtained a decrease in the workability of concrete and an increase in the water demand. On the other hand, a significant increase in the compressive strength, tensile strength, and durability properties of concrete was recorded. Also, the replacement of cement with 7 % AC achieved the highest value of compressive strength (63,67 MPa) in 90 days. Also, improvements in chloride penetration resistance and corrosion rate. The presence of Al₂O₃ reduces the ingress of chloride ions into concrete considerably, leading to the conclusion that the decrease in crack width is due to a decrease in corrosion steel products and the chloride penetration concentration and dept
Application of Nanotechnology in Chemical Enhanced Oil Recovery and Carbon Storage
Nanofluids gaining increased importance in science and industry including enhanced oil recovery. In this work, the ability of nanoparticles to alter the wettability of oil-wet surfaces towards water-wet at reservoir conditions and the synergistic effect of nanoparticle-surfactant combinations on nanofluid interfacial properties and nanofluid stability were systematically examined using several nano-silica dispersions. This study not only presents novel nanofluid formulations for wettability alteration but also introduced the first insight into nanoparticle-surfactant interactions in saline environments
Antifeeding effect of some plant extracts on tobacco cutwormSpodoptera litura (Lepidoptera: Noctuidae)
????? ????? ??????? ??????? ?????? ??????? ?????????? ??????????? ??????? ?????? ,??????? , ??????? ???????? ?? ????? ????? ?????? ?????? ????? ????? Spodoptera litura , ??? ????? ?????? ?????? ???????? ????? ?? ??? ????? ??????? . ????? ??????? ???? ?????? ????? ?????? ?????? ??????? ????? ??????? ?????? ??? ????? ??????? ???????? ?? ???? ???????? ???????? . ??? ???? ??? ????? ??? ??????? 55.5, 51.4 , 51.3, 16.9, 10.9 % ??? ??????? , ?? ??? ???? ??? ???? ????? ??????? 59.7, 57.3, 59.3, 25.7,20.6 % ??? ??????? . ??? ???? ??? ??????? ?? ?????? ?????? ??????? ??? ??????? ?? ????? ??????? ???????? ????????? ?????????? ?????? ???? ?????? ??????? ????????? . ??? ??? ??????? ???????? ???? ?????? ???? ?????? ??? ????? ??? ??????? ??????? ??? Atropine , Xanthine ????????? ???? ????? 0.943 , 0.947 ??? ??????? , ??????? ????? ?? ???????? ?????????? ??? Galic acid , Rutine , ???? ????? 0.860 , 0.864 ??? ??????? . ??? ??? ???? ????? ?? ????? ?????? ???????? ???? ?? ???? ???? ????? ?? ???????? ?? ????? ????? ?????? ???? ????? ??? ?????? ????? ??? ?????? ???? ??????? .A study was conducted to test the anti-nutritional effect of ethanolic extracts of Nerium oleander, Melia azedarach, Mentha arvensis , and Ocimum basilicum plants on fifth-instar larvae of the tobacco cutworm Spodoptera litura, where N. oleander, M. azedarach, plants showed activity in preventing larval feeding. The results showed that the extract of N.oleander leaves, M azedarach leaves, and fruits was significantly superior to M. arvensis and O. basilicum leaves in all tested criteria. The values of the nutrition prevention factor reached (55.5, 51.4, 51.3, 16.9, and 10.9%), respectively, while the values of the leaf protection rate reached (59.7, 57.3, 59.3, 25.7, and 20.6%) , respectively. This variation in anti-nutritional activity may be due to the variation in the types and concentrations of the active alkaloid and phenolic compounds revealed by chemical analysis. The statistical analysis showed that there was a positive and significant correlation between the nutritional intake factor and the alkaloid compounds Atropine and Xanthine, whose values reached( 0.943 and 0.947), respectively, and a significant correlation with the two phenolic compounds, Galic acid and Rutine, whose values reached (0.860 and 0.864), respectively. Hence, it can be said that N.oleander , M azedarach plants can be alternative materials to pesticides in pest management programs that rely on compounds that are safe for the environment and human health
The Relationship Between the Reputation of Audit Offices and the Accuracy of the Opinion on Continuity and the Extent to Which it is Affected by the Financial Failure Field Research in the Iraqi Stock Exchange
Purposes: The purpose of the research is to test the relationship between the reputation of the auditor's office and the accuracy of his opinion on continuity and the impact of that relationship on the financial failure of the client company.
Theoretical framework: Studying the impact of the financial failure of the client company as an intermediate variable. Where some control variables are included, these were addressed through previous studies through a sample of companies listed on the Iraqi stock market (2017-2020) based on the binary logistic regression model to test the research hypotheses.
Methodology/ Design Approach: Relying on the binary logistic regression model to test and conducting additional analysis to test the research hypotheses.
Results: The results of the research indicated that there is a positive and significant impact of the reputation of the audit firms on the accuracy of their opinion on the continuity hypothesis, as well as the positive impact of the accuracy of the opinion of the Supreme Audit Bureau in the supervision of the auditors of the Bureau, and there is a positive and important impact of the variable of financial default as an intermediary variable between reputation the auditor's office and the accuracy of his opinion on continuity. Finally, the results of the analysis support the positive correlation of the effect of financial failure as a control variable on the accuracy of his opinion on going concern.
Research and practical and social effects: The social effects of research appear by studying the reputation of the auditor and its impact on the continuity or failure of companies listed in the Iraqi Stock Exchange.
The value of originality: The research represents a qualitative addition to the research that examined the auditor’s reputation variables and their impact on the continuity of companies
The impact of applying artificial intelligence-based systems on human resource costs in the light of environmental challenges
This study aims to discover the impact of applying and analyzing artificial intelligence (AI) systems on melasma in several companies across the energy, oil, and gas sectors. The information collected for this study was examined using a sample of executives, experts, management accountants, and engineers. A questionnaire was designed to investigate a random sample of 132 questionnaires. A statistically large impact was found on the relationship between systems based on artificial intelligence and the costs of human resources given the occurrence of certain environmental challenges. The implications of the study reveal a need to provide the knowledge and skills that are quite essential for creating new jobs among individuals working to apply artificial intelligence at work, in a way that helps them use smart technologies to evade the occurrence of certain nonconformities in reports and to undermine the undesirable effect on the decisions of the company and related parties involved
Cytotoxic and Morphological Analysis of Azurin and Paclitaxel-Induced Apoptosis against Breast Cancer Cell line
Azurin is a cupredoxin produced by bacteria that is mostly utilized in electron transport processes. The anticancer properties of the Azurin and its potential use in cancer treatments have increased interest recently. In other side Paclitaxel is a chemotherapeutic agent used as therapy for several types of cancer, it can induce intrinsic apoptosis by activating caspase-3, caspase-9 and PARP.
Materials and Methods: The inhibitory dose 50 (IC50) of MCF-7 breast cancer cell line was assessed by MTT assay and then examined under inverted microscope to show the cytopathic effect against MCF-7 cell line.
Results: Azurin and Paclitaxel have cytotoxic effect on MCF-7 breast cancer cell line. In which, IC50 of the Azurin against MCF-7 cell line was 25.6 and IC50 of the Paclitaxel was 34.57. cytopathic effect under inverted microscope indicated that the Azurin was more cytopathic effect than Paclitaxel against the MCF-7 cell line.
Conclusion: Both Azurin and Paclitaxel have cytotoxic effect against breast cancer cells. But Azurin have more cytopathic effect than Paclitaxel
Impact of nanoparticles on the CO2-brine interfacial tension at high pressure and temperature
Hypothesis: Nanofluid flooding has been identified as a promising method for enhanced oil recovery (EOR) and improved Carbon geo-sequestration (CGS). However, it is unclear how nanoparticles (NPs) influence the CO2-brine interfacial tension (γ), which is a key parameter in pore-to reservoirs-scale fluid dynamics, and consequently project success. The effects of pressure, temperature, salinity, and NPs concentration on CO2-silica (hydrophilic or hydrophobic) nanofluid γ was thus systematically investigated to understand the influence of nanofluid flooding on CO2 geo-storage. Experiments: Pendant drop method was used to measure CO2/nanofluid γ at carbon storage conditions using high pressure-high temperature optical cell. Findings: CO2/nanofluid γ was increased with temperature and decreased with increased pressure which is consistent with CO2/water γ. The hydrophilicity of NPs was the major factor; hydrophobic silica NPs significantly reduced γ at all investigated pressures and temperatures while hydrophilic NPs showed only minor influence on γ. Further, increased salinity which increased γ can also eliminate the influence of NPs on CO2/nanofluid γ. Hence, CO2/brine γ has low, but, reasonable values (higher than 20 mN/m) at carbon storage conditions even with the presence of hydrophilic NPs, therefore, CO2 storage can be considered in oil reservoirs after flooding with hydrophilic nanofluid.
The findings of this study provide new insights into nanofluids applications for enhanced oil recovery and carbon geosequestration projects
Wettability alteration of oil-wet carbonate by silica nanofluid
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 wettability shift on oil-wet and mixed-wet calcite substrates. We found that silica nanoparticles have an ability to alter the wettability of such calcite surfaces. Nanoparticle concentration and brine salinity had a significant effect on the wettability alteration efficiency, and an optimum salinity was identified, analogous to that one found for surfactant formulations. Mechanistically, most nanoparticles irreversibly adhered to the oil-wet calcite surface (as substantiated by SEM–EDS and AFM measurements). We conclude that such nanofluid formulations can be very effective as enhanced hydrocarbon recovery agents and can potentially be used for improving the efficiency of CO2 geo-storage
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