147 research outputs found

    Improving the Estidama Rating for New ADEC Prototype Schools by Renewable Energy Integration Joud Abdalla Al Jumaa Al Dakheel

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    The building sector in the United Arab Emirates (UAE) has experienced a tremendous expansion in the last forty years due to population growth and economic development. Presently, the UAE has one of the world’s largest energy consumption per capita, with the building sector accounting for 70% of the consumed energy. In the last decade, the government intensified its efforts to implement stringent environmental regulations and schemes by mandating environmental policies and regulations. It introduced “Estidama”; the local sustainability framework, and the Pearl Building Rating System (PBRS) to promote the development of sustainable buildings. All governmental buildings must achieve a minimum of 2 out of a maximum of 5 Pearls. Among these, schools are dominant in numbers and target the dual intent to create a sustainable as well as a healthy learning environment. In this regard, Abu Dhabi Educational Council (ADEC) has targeted all new schools to go beyond the requirement and reach 3 Pearls by planning to build 100 new schools from 2010 to 2020. Presently, 53 schools had been built. However, only 10 of the built schools have achieved the desired target. The objective of this research is to investigate the opportunities of enhancing the performance of ADEC schools that did not achieve the targeted Estidama level through a representative school prototype. Hence, an analysis of the Estidama performance of the school was carried out to identify the opportunities of enhancement, which showed a gap within the renewable energy systems. Next, a transient simulation tool TRNSYS, was used to assess and predict the performance of three renewable energy systems namely Photovoltaic System (PV), Solar Powered Absorption Chiller and Geothermal System. These systems were selected based on a literature review done to show their effective performances. Several parameters were optimized in each system to reach optimal performances. The photovoltaic system was sized to achieve 10% of the annual energy consumption and the solar absorption chiller targeted a cooling demand reduction of 10%. The geothermal system was sized to reach optimum values of delivered energy and outlet temperature of the ground heat exchanger. Finally, a simple payback period was done on the three systems to determine the economic feasibility of renewable energy in ADEC schools. Key findings revealed that the PV panels achieved the targeted 10% of the annual energy consumption producing 208849.32 kWh annually. The optimized solar absorption chiller system showed 19% annual cooling savings and 7.2% savings from the overall energy consumption of the school. The geothermal system findings implied 2.2% from the total energy consumption and 5.8% from the annual cooling consumption. The three renewable energy systems have shown collectively 19% savings of the annual energy consumption. The simple payback period for PV and solar absorption chiller was 3.5 years and for the geothermal system was 8 years. The proposed school design increased the credits of the school by 14 additional credit points and reached the targeted 3 Pearls. Finally, these results augur a great potential in integrating renewable energy systems in future ADEC schools for an improved energy performance

    Some Results on Pure Submodules Relative to Submodule

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    Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending

    S-maximal Submodules

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    Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ? W ? M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings and modules.

    The Effect of Stock Investors' Tendencies on Earnings Per Share Analytical study in the Iraq Stock Exchange (2015-2020)

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    يهدفُ البحث الى تحليلِ وتحديدِ علاقةِ التأثيرِ بينَ ميولِ المستثمرين وربحيةِ الأسهمِ لدى الشركاتِ في الاسواقِ الماليةِ، وتبرزُ مشكلةُ الدراسةِ في وجودِ اختلافٍ فكري في تحديدِ العواملِ السلوكيةِ، وتأثيرها على قراراتِ الاستثمارِ، ومن ثمة تأثيرها على ربحيّةِ الأسهمِ من خلالِ التوقعاتِ التي تأخذُ اشكالاً مختلفة، وتتفاوتُ بينَ المتفائلةِ ،والمتشائمةِ ،والعقلانيةٍ، ممّا يكونُ لها تأثيرُ مختلفُ على أرباحِ الأسهم ،أو لا يكونُ لها تأثيرٌ، وهذا يرتبطُ بمدى تجانسِ هذه المعتقداتِ ،ومن ثمة تأثيرها على اسعارِ، وعوائدِ الأسهمِ المتداولةِ. وتأتي أهمية الدراسة من أهمية متغيرات الدراسة التي كان المتغير المستقل للدراسة هو ميول مستثمرين الاسهم والمعتمد هو ربحية السهم، وكان مجتمع الدراسة هو سوق العراق للأوراق المالية وعينة الدراسة هي مجموعة من الشركات المدرجة في سوق العراق للأوراق المالية وهي 11 شركة للفترة 2015-2020 والبيانات الشهرية لهذه الشركات، وتم استخدام الادوات الاحصائية المتمثلة بالانحدار المتعدد والارتباط المتسلسل ونموذج AR1 واستخدام أنموذج السير العشوائي لتحليل العلاقة بين المتغيرات. تبرز نتائج هذه الدراسة ان هناك علاقة ارتباط لبعض مؤشرات المتغير المستقل مع المتغير التابع، وهناك علاقة تأثير لبعض مؤشرات المتغير المستقل مع المعتمد، وان سوق العراق للأوراق المالية غير كفوء وان وجدت الكفاءة في بعض الاختبارات هي في الشكل الضعيف للكفاءة. ان اهم التوصيات لهذه الدراسة كانت ضرورة دراسة الارتباطات والعلاقات بين المؤشرات الخاصة بميول مستثمرين الأسهم ربحية السهم ومتابعة تأثيرها وانعكاس هذا التأثير على حجم التداولات والتقلبات في الأسعار والعوائد وأسعار الفائدة وغيرها من العوامل البيئية والاقتصادية.The research aims to analyze and determine the effect relationship between investors' tendencies and the profitability of shares of companies in the financial markets. between the optimistic, the pessimistic, and the rational, which have a different effect on stock profits, or they do not have an effect, and this is related to the extent of the homogeneity of these beliefs, and then their impact on the prices and returns of traded shares. The importance of the study comes from the importance of the variables of the study, in which the independent variable of the study was the inclinations of stock investors, and the dependent one is the earnings per share. For these companies, the statistical tools of multiple regression, serial correlation, AR1 model, and the random walk model were used to analyze the relationship between variables. The results of this study show that there is a correlation relationship for some indicators of the independent variable with the dependent variable, and there is an effect relationship for some indicators of the independent variable with the dependent one, and that the Iraq Stock Exchange is not efficient, and if there is efficiency in some tests, it is in the weak form of efficiency. The most important recommendations of this study was the need to study the correlations and relationships between the indicators of the inclinations of ordinary stock investors and the efficiency of the financial market and follow up their impact and the reflection of this effect on the volume of trading, fluctuations in prices, returns, interest rates and other environmental and economic factors

    Intrusion detection system in gas-pipeline industry using machine learning

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    In this paper, we study about the plausibility of building up a total intrusion identification framework for gas pipeline industry utilized in present day man-made AI based frameworks to tell a gas controller of unexpected changes in pipeline working qualities, for example, weight, time interim, delta pipeline PSI and stream rate. This examination assesses the possibility for utilizing AI example of cautions strategies utilizing three able AI calculations, for example, Decision tree, K-Nearest Neighbor and Neural Network to recognize breaks in gas frameworks, like the SCADA rate of progress blend philosophy utilized by the risky fluids pipeline industry. The highlights were extricated from the dataset by evacuating the repetitive information too cleaning the information. The significant commitment to this work is by utilizing choice tree in three distinct degrees for example randomized, advanced and timberland just as utilizing the neural system with 3 layers, 20 units for each concealed layer, 20 preparing rounds and with 2 layers, 50 preparing rounds as appeared in down to earth some portion of this work executed in Matlab R2019a to recognize and foresee the potential assault in the gas pipeline industry. The idea of AI examination considered here shows guarantee, in light of the aftereffects of gas pipeline burst checking under the conditions tried. It can possibly be formed into a compelling crack checking technique, yet additionally testing under genuine world, complex-framework setups, in participation with appropriate AI demonstrating specialists, is expected to all the more likely comprehend the genuine practicality of this adjustment mechanized innovation. Since gases and fluids display diverse physical practices under changing weight and stream conditions an immediate relationship between's the viability in gas versus fluids frameworks can't be accurately expected that why AI would give the answer for variety in Pipeline PSI and complete delta pipeline PSI. For example, by-passing and back-feeding, and various other framework explicit conditions requiring redid arrangements utilizing AI

    Design and Implementation of No Load, Constant and Variable Load for DC Servo Motor

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    Simulations were conducted to improve and design an appropriate control system and obtain a model with the required development to suit the operation of the engine with constant and variable loads, which are the proposed working conditions that are suitable for many applications. The current simulation aims to build and design a model for an electric motor (DC Servo motor) and a model for a conventional controller (PID). The proposed model addresses the cases of fixed and variable loads in terms of using the controller that improves the performance of the motor’s work for different conditions. Three cases were developed to conduct the proposed tests, which included the case of no-load, fixed and variable load. Tests were conducted. Without the console and for the purpose of comparison and observation of improvement, the test was conducted with the addition of the console. The results showed system performance may improve depending on usage using traditional control systems. Performance measurement criteria are adopted for the purpose of comparison and observation of performance improvement. The criteria that are adopted are rise time and stability (steady state) in addition to the ratio of the rate of under and over-shoot. Where it can be deduced from this the possibility of using different control systems, including traditional ones, to improve performance, and they include controlling the speed of the motors, as well as controlling the effort, and the consequent effects on the subject of the study, as it deals with transient cases and changing operating conditions with more than acceptable efficiency and relatively high quality. There are four state simulation include, 1st at no load without controller: rise time equal  309.886ms , overshoot equal  44.203% and undershoot equal 9.597%.2nd  at load without controller: rise time equal  216.319ms , overshoot equal  58.654% and undershoot equal 0.210%.3rd  at no load with PID controller: rise time equal  1.177s , overshoot equal  0.505% and undershoot equal 1.914%.4th   at load with PID controller: rise time equal  1.112s , overshoot equal  0.509% and undershoot equal 5.856%

    Activating the role of judicial oversight in Iraq to reduce the phenomenon of tax evasion Field research in the Federal Office of Financial Supervision

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    Purpose: Security measures have become increasingly important due to the expansion of the cyber environments. National and international entities are exposing themselves to cybersecurity risks, and they are growing in number every day.   Theoretical Framework: With a comprehensive cybersecurity plan, threats can be eliminated. Implementing this plan is possible by involving all stakeholders in the management processes because the idea of management is insufficient. To ensure cybersecurity, this study highlights the significance of cybersecurity and cybergovernance in the digital world.   Design: The study findings and recommendations for cybersecurity governance were reviewed. A scoping review research model was used for this purpose.   Findings:A basic and documentary research model related to research philosophy were developed for the application technique. The scope of the research includes publications from Scopus. Studies from the last ten years were downloaded using the selected keywords.   Originality: The results show that despite research that has led to local cybersecurity governance solutions in several countries, a comprehensive governance framework has not yet been established. Instead, there is a hidden conflict over control of this region, not its governance.”

    Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program

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    Purpose:  The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified.                                                                                                                                                                        Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement.   Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment .                                                                    Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions.                                                                                        Research Practical & Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that.   Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.    
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