The Spiritual and Physical Needs in Leo Tolstoy’s "How Much Land does a Man Need?" and “God Sees the Truth, But Waits”

The similarities and differences between Leo Tolstoy’s “God Sees The Truth; But Waits” and “How much Land Does a Man Need” through the protagonists Spiritual and physical needs

Study on hospital’s smart lighting system (SLS) evaluation in Qatar

This research examines the relationship between hospital lighting design and staff preferences with focus on visual performance and reduced energy consumption. A novel approach to hospital lighting design introduced by Philips (HealWell) was studied in a health care facility in Qatar. This Smart Lighting System combines both daylight elements and artificial light in order to maximize the benefit of daylight features, provides satisfactory lighting design solution and minimizes energy consumption. A mixed research method was utilized, which combines qualitative and quantitative methodologies, to combine both a detailed view of the meaning of the generalization of the concept under study and to enable a variety of techniques to be used in the research. These techniques including statistical analyses to investigate staff preferences for light through the use of surveys, which was followed by field experiments to test the hypothesis, to link it to reviewed literature, and finally provide a detailed analysis of the findings of this case study with conclusions drawn for hospital energy efficient lighting design in similar climates. The results revealed that when daylight was provided inside the hospital area through this Smart Lighting System, it was possible to improve visual comfort for occupants, and staff performance while increasing energy-efficiency. This solution can thus be considered for health care lighting design, in particular in hospitals that suffer from lack of daylight, i.e. in the countries where daylight is associated with high glare and high heat gain. Five published papers are included within this thesis in addition to the critical reviews for these published papers with particular attention given to lighting problems in hospitals, such as, visual comfort, energy efficient lighting design and the cost impact of lighting design

Risk Management Techniques

The importance of risk management has been increasing for a lot of construction projects in different industries, and thus risk management department must be established to monitor the risks. The construction industry and its managers are exposed to a high degree of risk that leads to increasing the cost or delay in the projects. Therefore, there must be techniques used to control the risk and determine the best method to respond to it. Artificial intelligence and its techniques will be described includes the principle of and its advantages, types and the techniques that used for the classification that includes, decision tree and K-star, neural network and support vector machine and simulation techniques like system dynamic and also using optimization techniques, Particle swarm, Gravitational Search Algorithm as follows: Classification (decision tree, K-star, neural network, support vector. Machine and)

3D Hydrodynamic, Temperature, and Water Quality Numerical Model for Surface Waterbodies: Development, Verification, and Field Case Studies

Numerical modeling has become a major tool for managing water quality in surface waterbodies such as rivers, lakes, reservoirs, and estuaries. Since the two-dimensional longitudinal/vertical model CE-QUAL-W2 is a well-known model and it has been applied to thousands of waterbodies around the world successfully, its numerical scheme was adapted to develop a new three-dimensional numerical model for simulating hydrodynamics, temperature, and water quality in surface waterbodies. Finite difference approximations were used to solve the fluid dynamic governing equations of continuity, free water surface, momentums, and mass transport. No coordinate transformations were performed and the z-coordinate system has been used. Higher-order schemes (QUICK, QUICKEST, and ULTIMATE QUICKEST) in addition to the UPWIND scheme were used for the advective temperature and mass transport. A novel numerical approach was used for the numerical formulation of the three-dimensional scheme. This approach forced the numerical solution of the free surface equation to be a tri-diagonal matrix form rather than a more computationally intensive penta-diagonal matrix solution. This new approach was done by linking a method called line-by-line with the free water surface numerical solution. Another new approach was that the three-dimensional numerical scheme involved a simultaneous solution of hydrodynamics, temperature, and water quality at every model time level instead of saving the hydrodynamic results to be used later for water quality simulation. Hence, this scheme allowed feedback between the hydrodynamics and water quality every time step. In addition, various unique numerical algorithms were employed from CE-QUAL-W2 such as the W2 turbulence model, selective withdrawal theory, surface heat fluxes, and water quality sources and sinks, making the three-dimensional model built on well-tested algorithms. To test the model structure and assumptions, an analytical verification was performed by comparing model predictions to known analytical exact solutions test cases. Good agreement was showed by the model for all of these tests. A computation of the volume balance over the simulation period was also incorporated within the model to assess how well the code performed. Sensitivity tests were also made varying bed and wind shear. The model was also applied to three reservoirs in the USA as field case studies: Lake Chaplain in WA, Laurance Lake in OR, and Cooper Creek Reservoir in OR. The model was validated by comparing the model predictions of water levels, velocities, vertical temperature profiles, and dissolved oxygen with field data. Through these real applications, the numerical predictions of the 3D model showed good agreement with field data based on error statistics. The model results of each field case study were discussed separately. In the Lake Chaplain model application, the study was focused on the importance of the higher-order schemes compared to the first-order UPWIND scheme. The model predictions of temperature were determined by using the UPWIND, QUICK, and QUICKEST scheme and compared with field data. The Error statistics of the model predictions compared to field data were an absolute mean error (AME) of 0.065 m for the water level predictions and an overall AME of 1.62 °C, 1.09 °C, and 1.23 °C for the temperature predictions by using the UPWIND, QUICK, and QUICKEST scheme, respectively. In the Laurance Lake model application, a comparison was performed between the present 3D model and the 2D CE-QUAL-W2. Since the 3D model was build based on CE-QUAL-W2, differences between the two models were evaluated. Error statistics between the model predictions of water level and temperature compared to field data showed that both models were in good agreement with field data. However, the 3D model AME (0.30 m for the water level predictions and 0.48 °C for the temperature predictions) was higher than the 2D model (0.03 m for the water level predictions and 0.42 °C for the temperature predictions). Finally, the Cooper Creek Reservoir case study was done to show the model predictions of temperature and dissolved oxygen. In this application, vertical temperature profiles were covered the entire simulation period in order to show how the model transfer heat between stratification and non- stratification conditions. The model showed good agreement with field data (0.12 m AME for the water level predictions, 1.00 °C overall AME for the temperature predictions, and 1.32 g/m3 overall AME for the dissolved oxygen predictions). Finally, comparisons were made between CE-QUAL-W2 and the 3D model. The 2D model generally performed better in the tests cases if the model user is unconcerned about lateral impacts. The 3D model is important to use when lateral currents and variation in the lateral dimension are important

Sedimentological Study of Tanjero Formation– Dokan Section North of Iraq

Tanjero Formation (Campanian- Maastrichitian) has been studied at Dokan section, north of Iraq. Eighteen carbonate samples, include limestone, marly limestone and marl were collected and thinned section to analyze them under polarized microscope. Involved carbonate rock bed units were subdivided, according to petrography, organic contents and diagensis into: 1-       Recrystallized Limestone beds, 2-       Sugary texture beds, 3-       Foraminiferal limestone beds, 4-       Planktonic and Benthonic fossiliferous Limestone beds. Sedimentological study shows that the rock bed units of the lower part were deposited at deep marine environment overlined by supratidal environment; the middle part at open marine shelf; and the upper part at deep shelf marine environment. Keywords: Iraq, Dokan, sedimentology, petrography, fossils, marine environment

The Role of Judicial Audit in Reducing Tax Evasion Methods by Implementation of Supply Chain Management: A Field Study in the Iraqi Environment

In the light of modern trends of financial concepts and financial developments that occurred in Iraq after 2003 and the emergence of competition between Iraqi companies listed in the Iraqi Stock Exchange for the purpose of increasing financial profits for investors and owners have led to the use of tax evasion methods by using the supply chain management systems for the purpose of increasing profits and evasion of the tax. Therefore, the focus has begun to concentrate on judicial audit role and supply chain management systems to limit the practices of tax evasion of some listed companies in the Iraqi Stock Exchange. The article has reached to a number of results, the most important of which is that there is a crucial need to apply supply chain management system in companies due to widespread phenomenon of tax evasion in Iraqi companies. Based on the study results analysis and conclusions, the researchers recommend that the General Commission for Taxes in Iraq should build a rigorous regulatory system based on judicial audit services while preserving the rights of the taxpayer, companies and the financial authority

Factors Influencing the Auditor’s Detection and Reporting of Tax Efficient Supply Chain Management

In this paper, while emphasizing on the importance of applying the concept of supply chain management in the service sector, its application in the tax process of the country was discussed and discussed. At first, two tax identification and tax information processing chains were defined. Then, based on the experiences and principles governing the supply chain management in the automotive industry, the tax supply chain development model was proposed. Taxation is an important financial instrument of financial policy instruments because it is one of the important sources of revenue for the general budget of the state, which is the basis for the design and planning of fiscal policy. Accordingly, the main aim of the research is to state and analyze the factors that influence the auditor's discovery of tax evasion practices determining them by a group of factors divided into four groups commensurate with the nature of the external audit. The first group includes the factors related to the auditor. The second group includes the factors related to the management of the company. The third group includes the factors related to the professional publications. The fourth group includes religious and social factors. To the objectives of the study, the researchers designed a questionnaire for the purpose of collecting data and distributing them to the target sample of the research which were auditors of accounts in Iraqi audit firms and companies. To analyze the data of the study and test the hypotheses of the research, a number of tests were used in the Statistical Package for Social Sciences (SPSS). The study reached to several conclusions, the most important of which is that the process of discovering tax evasion practices by the auditor is influenced by several factors which reflect the following arrangement according to the effect: factors related to the management of the company, as well as the auditor, as well as factors related to professional issues, in addition to the absence of influence of religious and social factors. The research ends with a number of recommendations, the most important of which are: the necessity of taking care of the scientific and practical rehabilitation of the auditors so as to improve their performance, the need to seek the issuance and updating of Iraqi professional standards and their revision and development, the need to seek the issuance and revision of Iraqi professional standards and to revise and develop them in accordance with the changing requirements of auditing, and finally issuing a local audit standard and guide for financial fraud, including tax evasion practices

The Effectiveness of Integrated Supply Chain Management In Internal Audit As A Tool For Cost Control

In a bid to increase the level of organizational efficiency and success, internal auditors always form an essential part of a firm's supply chain management process. Based on their role of ensuring proper risk reduction through detection and prevention of fraud within organizations, the role of internal auditors cannot be overlooked. The supply chain has major impact on the company's business strategy directly affecting its operational costs. Supply chain performances within the organization have a significant impact on the company's ability to provide services to their customers and create added value. Internal audit of the supply chain is one of the most powerful and fastest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The aim of this paper is to present the key areas of internal audit activities in assessing risk and analyzing the functioning of the supply chain. Ensuring the effectiveness of internal audit work and in the discharge of duties, the independence of such an office always has to be guaranteed. The management of the organization still has to provide support to the internal auditors to ensure that they provide timely and accurate data related to costs. This study, therefore, seeks to provide an overall look into the various aspects through which internal audit work may be used in enhancing the control of the organization's costs. Further, the study will identify the gaps that have led to the failures of the system in detecting and preventing cost-related frauds. The study will provide recommendations for addressing such gaps within the internal audit framework

تبني استراتيجيات إدارة الموارد البشرية لتحسين المعرفة الرقمية بحث تحليلي في وزارة العلوم والتكنولوجيا العراقية

هدف المقال الكشف عن تأثير استراتيجيات إدارة الموارد البشرية بأبعادها)استراتيجية األداء العالي، استراتيجية االلتزام العالي، استراتيجية االندماج العالي( في تحسين المعرفة الرقمية بأبعادها )االبداع والمبادرة، تكنولوجيا المعلومات، الموارد، المشاركة والتعاون، الجودة( في وزارة العلوم والتكنولوجيا. تم اختيار المنهج الوصفي التحليلي االستطالعي نظرا لكونه األكثر مالءمة للبحث ً الحالي، واستبانة وزعت على مجتمع البحث )185( من قياداتها والمتمثلة )وكيل وزير، مدير عام، معاون مدير عام، رئيس قسم، مسؤول شعبة(، اذ كانت عينة البحث قصدية طبقية )178( لتشكل نسبة )%96.20( من المجتمع. ابرز نتيجة هي: )تمكن الوزارة من اعتماد استراتيجيات إدارة الموارد البشرية في تحسين مستوى معرفتها الرقمية(، فضالً عن ان هذا التأثير تجسد في توظيفها لالستراتيجية األداء العالي، واستراتيجية االندماج العالي، واستراتيجية االلتزام لعالي لالرتقاء بمستوى المعرفة الرقمية لدى الوزارة

Studying and Assessing Surface Water Use of Shuwaija Marsh within Wasit Governorate-Iraq

This study aims to study and evaluate the surface water use of Al-Shuwaija marsh by estimating the maximum value of water flow and the volume of water revenues through the hydrological analysis of the characteristics of these marsh basins in addition to the physical analysis of the characteristics of the selected design storm. The hydrological model was created for the watersheds of the Al-Shuwaija marsh. Sixty simulations were conducted to model the Shuwaija marsh for different return periods and rainstorms, where the model was calibrated and then validated to predict the flow and volume of water using the (WMS) program. The SCS method was used to calculate the value of the total curve number (CN) based on the land use and soil type of Al-Shuwaija marsh basins, where its value was 80.84. It has been shown via modelling that a discharge may be achieved into 8298 /sec at a return period of 100 years and obtain a discharge of up to 1775 /sec at a return period of 2 years. Based on the expected amount of precipitation that would fill the selected reservoir, three scenarios were assumed each scenario representing the area of the reservoir and the volume of incoming water