The influence of the environmental factors on the adoption of the International Accounting System IAS/IFRS : case of Iraq

Purpose: This research aims to study the impact of local environmental factors on the adoption of International Accounting system in Iraq. So the main objective of the research can be the evaluation of the role of local environmental factors in selecting the best method to adopt International Accounting Standards (IAS), and International Financial Reporting Standards (IFRS). Design/methodology/approach: The researchers prepared a questionnaire contains 28 paragraphs which were coded and divided into 7 parts showing the independent variables of the study (the environmental factors) and the dependent variable (the adoption of IAS/IFRS) Findings: The results of the research show that the local environment factors can effect on the choice of the country to adopt the best method of IAS/IFRS adoption, and the statistical analysis results show that there is a very good level of agreement for the participants about the effect of local environment factors on the adoption of IAS/IFRS. Practical implications: The research offers insights to the need to activate national standards and principles that are appropriate to the local environment in order to adapt with the requirements of IAS/IFRS adoption. Originality/value: The research presents significant pragmatic evidence in terms of its meticulous approach towards checking the robustness of results.peer-reviewe

Risk Assessment and Management in Construction Industries

This paper aims to deal with construction industry risks. It deals with all type of construction industry types such as small house, malls, and huge buildings. Many accidents can be happened in the sites, so it is important that appropriate measure are taken into consideration to help in curbing the menace to improve safety in the working environment both within and the surrounding. The researchers concluded that the risks which can be avoided should be avoided to reduce the number of accidents that happen in the working environment. Rules and regulations that are clear and well understood by the workers are important in eliminating or reducing hazards experienced within the working environment. With adequate training and strict policies put in place, it is possible to deal with the risks at the workplace. The management should take responsibility and consider it as a necessity to introduce adequate measures and policies that can govern all activities undertaken in construction sites

EVALUATE E-LEARNING IN IRAQ APPLYING ON AVICENNA CENTER IN ERBIL

The Accelerated growth of information and communication technology and the magnificent evolution in digital technology unlock new Prospects in different dimensions including education one. E-learning is now playing a very important role in learning processes and the major concern in all education institutions and universities. E-Learning approaches are new trends that are based on using computers and information and communication technology as a proxy to deliver and share educational materials which makes education available anytime, and anywhere. Khan suggested eight dimensional e-learning framework which serves as a base to help institutions to plan, design, implement and evaluate their e-learning programs. This paper discusses whether e-learning systems at Avicenna Center in Erbil meet the eight dimensional e-learning frameworks. Also it presents the most critical success steps to develop and evaluate Avicenna center , for the purpose to spread the e-learning in all over Iraq. This research measures the eight dimensional framework and calculates their materiality

EVALUATE E-LEARNING IN IRAQ APPLYING ON AVICENNA CENTER IN ERBIL

The Accelerated growth of information and communication technology and the magnificent evolution in digital technology unlock new Prospects in different dimensions including education one. E-learning is now playing a very important role in learning processes and the major concern in all education institutions and universities. E-Learning approaches are new trends that are based on using computers and information and communication technology as a proxy to deliver and share educational materials which makes education available anytime, and anywhere. Khan suggested eight dimensional e-learning framework which serves as a base to help institutions to plan, design, implement and evaluate their e-learning programs. This paper discusses whether e-learning systems at Avicenna Center in Erbil meet the eight dimensional e-learning frameworks. Also it presents the most critical success steps to develop and evaluate Avicenna center , for the purpose to spread the e-learning in all over Iraq. This research measures the eight dimensional framework and calculates their materiality

The Factors that Influence Knowledge Sharing in Educational Institutions

The objective of the study is to identify the elements which have an impact on sharing of knowledge at Cihan University in Erbil. Although previous studies have identified a range of elements affecting knowledge sharing, further research is needed to understand the factors driving knowledge sharing, particularly among higher educational institutions in Iraq. Since there are few studies about the sharing of knowledge among Iraqi higher education institutions' staff and there is no current model that has all of the elements required to examine the sharing of knowledge, the researchers investigated the effects of organizational, individual, and technological variables on academics' knowledge sharing behavior. Cihan University staff in Iraq's Kurdistan Region completed a total of 78 validated questionnaires. The data were evaluated with the use of a structural equation model (PLS-SEM). According to the findings of the study, organizational and technological factors are important indicators of knowledge sharing in educational institutions

Computational Fluid Dynamics: Science of the Future

This paper will answer a list of questions regarding the computational fluid dynamics (CFD). It will give a brief discussion regarding the significance of CFD and will recount the pros and cons of applying CFD. The following assignment will also give an overview of the terms that come under the ambit of CFD like discretization, numerical grid, initial conditions, boundary conditions, sweep, convergence, and turbulence modeling. The researchers such as Guang Xu et al. (2017), Raase and Nordström (2015), and Frigg et al. (2009) concluded that CFD is the science of the future as it cares in all aspects of life in the present and the future, CFD science treats the fluids mainly the air and the water as good and bad, bad when the CFD tries to find a way through the air and the water to get the minimum resistant for cost-effective and less fuel burning for greener, healthier and better world in many applications such submarines, air crafts, automobiles, ships, trains, motorbikes and too many other applications

Energy harvesting Internet of Things health-based paradigm: toward outage probability reduction through inter-wireless body area network cooperation

In today’s healthcare environment, the Internet of Things technology provides suitability among physicians and patients, as it is valuable in numerous medicinal fields. Wireless body sensor network technologies are essential technologies in the growth of Internet of Things healthcare paradigm, where every patient is monitored utilising small-powered and lightweight sensor nodes. A dual-hop, inter–wireless body sensor network cooperation and an incremental inter–wireless body sensor network cooperation with energy harvesting in the Internet of Things health-based paradigm have been investigated and designed in this work. The three protocols have been named and abbreviated as follows: energy harvesting–based dual-hop cooperation, energy harvesting–based inter–wireless body sensor network cooperation and energy harvesting–based incremental inter–wireless body sensor network cooperation. Outage probabilities for the three designed protocols were investigated and inspected, and mathematical expressions of the outage probabilities were derived. The simulation and numerical results showed that the energy harvesting–based incremental inter–wireless body sensor network cooperation provided superior performance over the energy harvesting–based inter–wireless body sensor network cooperation and energy harvesting–based dual-hop cooperation by 1.38 times and 5.72 times, respectively; while energy harvesting–based inter–wireless body sensor network cooperation achieved better performance over energy harvesting–based dual-hop cooperation by 1.87 times

WBSN in IoT health-based application: toward delay and energy consumption minimizing

The wireless body sensor network (WBSN) technologies are one of the essential technologies of the Internet of things (IoT) growths of the healthcare paradigm, where every patient is monitored through a group of small-powered and lightweight sensor nodes. Thus, energy consumption is a major issue in WBSN. The major causes of energy wastage in WBSN are collisions and retransmission process. However, the major cause of the collision happened when two sensors are attempting to transmit data at exactly the same time and same frequency, and the major cause of the retransmission process happened when the collision takes place or data does not received properly due to channel fading. In this paper, we proposed a cognitive cooperative communication with two master nodes, namely, as two cognitive master nodes (TCMN), which can eliminate the collision and reduce the retransmission process. First, a complete study of a scheme is investigated in terms of network architecture. Second, a mathematical model of the link and outage probability of the proposed protocol are derived. Third, the end-to-end delay, throughput, and energy consumption are analyzed and investigated. The simulation and numerical results show that the TCMN can do system performance under general conditions with respect to direct transmission mode (DTM) and existing work