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

Numerical and Experimental Investigation of Co-Shedding Vortex Generated by Two Adjacent Circular Cylinders and Its Effect on Air Flow Behaivor around Naca 2412 Airfoil

The vortex shedding effect on flow separation around airfoil NACA 2412 was investigated. To control the location of separation point, the turbulent flow was generated. To induce turbulent pattern, flow was disrupted by two adjacent circular cylinders in upstream of  airfoil with 10 mm diameter for each cylinder. An experimental technique based on smoke wind tunnel with different air flow velocities (1.7 m/s and 2.5 m/s) was provided. The conjunction between the effect of the angles of attack and flow visualization around the airfoil NACA 2412 was verification. The angles of attack (0, 5 and 10) degree was used for each air flow velocity. ANSYS program software used to simulate and comparison all the experimental results. The experimental and numerical results showed, when the angle of attack increase, the location of the separation point was shifted toward the airfoil NACA 2412 leading edge. Also, effect of the wake of two cylinders on the location of the separation point was very clear. The vortex induced beyond the cylinders and upstream the airfoil help to prevent separation growth, thereby, the turbulent provided will accelerated the flow around the airfoil geometry and the adverse pressure in that location was decreased. So, the increases in airflow velocity will help the turbulent boundary layer to growth. The growth of turbulent flow boundary layer tends to avoid separation and the flow will reattached. Moreover, the accuracy of results were checked by validation the Kutta-condition experimentally and numerically. Keywords:  Boundary layer control, airfoil NACA 2412, flow visualization, smoke wind tunne

The Study of Pleonasm in Some Selected Texts of Shakespeare's Drama: Julius Caesar

التطويل: هو عبارة عن استخدام عدة كلمات لنفس المعنى  اكثر من الضرورة او هو تكرار لكلمات مختلفة من اجل التأكيد . يستخدم التطويل من اجل تعزيز فكرة ما بسبب عدم فهم الكلام او عدم سماعه بصورة جيدة او ربما يكون هنالك  انعدام في التواصل فكري او انعدام وسيلة التواصل الاجتماعي.على سبيل المثال:ترى منى المنظر الجميل بعينيها,ان العبارة الزائدة(بعينيها)هي لتكرار فكرة النظر. تم الافتراض بان الزيادة في استخدام التعابير التطويلية في الظاهر فقط حيث ان العبارات والجمل الاضافية هي ليست عديمة الجدوى كما ذكرت مسبقا. ان الهدف من استخدام التطويل هو للتأكيد على شيء يريد المتكلم ان يسلط الضوء عليه . تحاول هذه الدراسة عرض الفرضيات الاتية: التطويل نوعين هما : التطويل النحوي والدلالي,  وكل نوع منهما له عدة انواع فرعية , تنتهي الدراسة بالاستنتاجات التي توصل اليها الباحث . يستخدم التطويل  في بعض الاحيان من دون قصد من قبل المتكلم او يعزو ذلك الى اسلوبه في الكلام.Pleonasm is the use of more words rather than necessary or it is the repetition of the same words for emphasizing.Pleonasm can be viewed as a repetition of words in order to reinforce the idea for understanding because in most cases there is misunderstanding, mishearing or there is unknown and misfound a mean of communication.e.g. Muna sees the beautiful view with her eyes .So ,in this sentencethe superfluous phrase is (with her eyes )because it repeats the idea of (seeing). It is hypothesized that the increasing of using the pleonasm expressions is just a superficially whereas the words ,phrases and the additional sentences are not a useless according to aforementioned. The aim behind using pleonasm is the emphasis about something that the speaker wants to shed lights on it.The present study proposes the following hypothesis :Pleonasm in English has two types: syntactic and semantic and each one has its own sub-types. The study ends up with the conclusion that pleonasmis sometimes used.pleonasm is used  unconsciously by the speaker because he is backed to his style of speaking

Estuarine geomorphodynamic assessment of environmental change and stressor impacts: a geographic information systems and remote sensing (geoinformatic) modelling approach for sustainable management of southeast Australian coastal ecosystems

Increased habitation and global warming is posing growing threats to the coastal zone and estuarine settings through direct and indirect environmental and anthropogenic modification of sensitive coastal systems and their relevant catchments. It is essential to understand the impact of the different stressors on the coastal environment under current conditions and within the historical record in order to predict future responses of estuaries and coastal wetlands. Short-term remote sensing and GIS modelling and field assessment have made a significant contribution to our knowledge on estuarine and coastal wetland dynamism within the last few decades. This thesis assesses the potential impacts of anthropogenic modifications, climatic factors and sea level rise on estuarine eco-geomorphic intertidal sedimentary landforms and their associated coastal wetlands in southeastern Australia based on three estuarine systems on the south coast of NSW: the estuarine Comerong Island, Wandandian deltaic estuary, and Towamba estuary. The thesis’ short-term evaluation approach shows that the degradation levels on estuarine platforms are dependent on catchment development, sediment characteristics, ecosystem stability and sea level rise inundation. During anticipated climate change and rising sea level conditions, estuaries depend on their sediment source areas, especially on modifications to their river catchment. Catchments with high anthropogenic modification levels, like the dam infrastructure in the Shoalhaven River catchment, influence sediment availability and transportation with clear impacts on eco-geomorphic coastal platform losses. In contrast, mostly unmodified but high-sloped catchments, such as the Towamba example, may have other negative effects on the estuary since the sediments are poorly sorted and coarser noncohesive quartz-dominated particles cause the geomorphic landforms and associated ecosystems to be more vulnerable to erosion and lead to less stable vegetation. Regions with small moderately modified catchments, such as the Wandandian site, allow ideal geomorphic processes to occur. Here, sediment is weathered slowly and moved downstream naturally to a secure inner estuarine deltaic setting where fine sandy/silty particles accumulate and provide more geomorphic stability. Associated vegetation assemblages ensure the progradation and steady growth of the deltaic eco-geomorphic system. The thesis assessment shows the eco-geomorphic-dynamism of the Towamba estuary, which has a mostly unmodified catchment surface (only 14% anthropogenic modifications), has grown a total of 0.17 km2 since 1949. This growth rate indicates that the Towamba estuary future scenarios will mostly be filled at the completion of the 21st Century. In comparison, the partially modified (22.1%) catchment has prograded the Wandandian deltaic shorelines resulting in the total growth of 0.24 km2 during the study period (1949-2016). However, results on Comerong Island show significant changes in the spatial extent, elevation, and shorelines with total net losses of 0.3 km2 over the investigated timespan (1949-2014). Changes included northern accretion (0.4 km2), and western, middle and southern erosion (0.7 km2) of the island. The thesis emphasises the dynamic character of the estuarine eco-geomorphic system, particularly using Normalised Difference Vegetation Index (NDVI) as a vegetation canopy assessment approach. This approach illustrates the significant correlations between vegetation and climatic and geomorphic influences at the study sites, indicating that these factors are the main drivers of vegetation canopy disturbance on intertidal sedimentary landforms during the 21st Century. Locally, map-algebra expression shows the spatial distribution of the NDVI identifies areas that need to be managed in relation to the causes and drivers. This modelling confirms the LiDAR-DEMs-driven character of the existing situations to their influencing factors, which also control the estimated future-scenarios and illustrate clear inundatable landform zones at the study sites by 2100. Results indicate that the rise of sea level will have tremendous effects on the coastal eco-geomorphic systems, particularly wetlands, throughout southeastern Australia and equivalent systems overseas by the end of this century. This thesis develops possible mitigation and adaptation strategies and sustainable solutions that might be utilized to minimize the indirect devastating consequences of climate change and anthropogenic modifications, particularly damming rivers, which cause direct sedimentation problems as implied by the Tallowa Dam case study. The thesis shows that intertidal sedimentary landforms will have a future negative or positive vegetarian response according to their evolving morphological character. Within a short-term timescale, the whole eco-geomorphic system will interact with many environmental and anthropogenic variables (particularly sedimentation rates) to evolve its own character over a longer timescale. Therefore, the long term assessment approach can be directed by having a better understanding of the existing situation and accurately identifying the past drivers. Future projections indicate that indirect anthropogenic-induced global warming will have a great effect on estuaries and coastal wetlands in the 21st Century. This research helps to provide an important framework for quantifying the current situation, future stressors and vulnerability responses during any intensification of natural and artificial coastal hazards, which may be of concern to the general public and environmental scientists who are currently focusing their attention on the best way to preserve estuaries and their wetland ecosystems at the current stage of global warming and human settlement

Refusal Strategy in the Shakespearian Tragedy of Romeo and Juliet: A Discourse Analysis

This paper deals with the different refusal strategies in the text of Romeo and Juliet. The researcher collects quotes ways of saying No from The Cambridge Encyclopedia of the English Language by David Crystal (2003: 287).Thus, the researcher applies this model in analyzing the text of Romeo and Juliet.The present study aims at identifying and analyzing the refusal speech acts according to Crystal’s refusal model in this drama to ease and help both the reader and the researcher understand it accurately and easily. It comprises an introduction which gives some definitions and information about the topic, a plot of the play, a survey of the speech acts of refusal according to David Cristal (2003) model, data analysis of the text (Romeo and Juliet), and finally the conclusions which summarize the findings the researcher arrives at. In relation to the results of the study, the highest percentage of refusal is noticed in the meanings which have no name included within Crystal’s model and the researcher names this strategy as ‘Others’, while the least frequency is noticed in the category ‘Evasive’

THE EFFECT OF USING JOLLY PHONICS ON JORDANIAN FIRST GRADE PUPILS' READING

This study investigated the effect of Jolly Phonics strategy on Jordanian first grade pupils’ reading. Hence, the study followed a quasi- experimental research design. The participants of the study consisted of 58 first grade male and female pupils purposefully chosen from Al- Farouq School in Irbid city, Jordan. Based on the results of a reading pre- tests, two groups are assigned: an experimental group which consists of 29 pupils taught by using the Jolly Phonics strategy under study for five weeks, and a control group of 29 pupils taught by using the Conventional strategy suggested by Action Pack 1 Teacher’s Guide, during the first semester of the academic year 2015-2016. In the current study, four instruments were used: a reading test, Jolly Phonics strategy worksheets, and Jolly Phonics songs with the Action Way. The findings of the study reported positive statistical effect of the strategy in focus

Tribological Studies Of Bio-Lubricant Under High Loading Capacity

Increased severity in operating conditions coupled with the environmental and toxicity issues related with using conventional lubricants. In addition to, depletion of petroleum reserves and high prices of fossil fuels, have led to exploration of new kind of natural additives as a bio-lubricant. BP as an agricultural wastes are potential to be developed as bio-oils that to replace the petroleum products, due to their environmentally friendly characteristics, being biodegradable, nontoxic and renewable. The purpose of this study are to produce crude oil from BP as a bio additives in paraffin oil, as well as to determine their physical and tribological properties as bio-lubricant under severe operation conditions to identify their ability for lubrication. In this study, ultrasonic homogenizer had been used to mix the lubricants. Brookfield viscometer had been used to determine viscosity of lubricants under various temperatures, while viscosity index had been determined according to ASTM 02270. Tribological performance of BP as a bio-lubricant was tested using a four-ball test machine under extreme pressure conditions, according to ASTM 02783-03. Various lubricating oils (PO and P0+5%, 20%, 50% of banana peel) were tested. The experiments were run for 30 minutes under 500-1750N range of load. The temperatures were set at 27, 80, 100 °C and the sliding speed was set to 1000 RPM. The wear scar and surface roughness were measured using digital microscope and surface roughness tester, respectively. Statistical approach had been used in this the results analyzed was to identify the ability of BP for lubrication. The results focused on density, viscosity, VI, coefficient of friction, wear scar, wear volume losses, Extreme Pressure (EP) Anti-Wear (AW) properties, welding load and surface roughness, which are the basis of comparison between bio-lubricant and paraffin oil. Experimental results showed significant improvement in overall performance with increased BP content compared with paraffin oil through all parameters mentioned above. The results showed that at 100 °C, 50%BP had achieved a highest rate improved compared with paraffin oil in terms of dynamic and kinematic viscosity at rates 250.3% and 229.7% respectively and VI at rate 310.2%. Meanwhile, at 100 °C, lower value of COF at welding point was 0.086 for 50%BP followed by 20%BP, 5%BP and 1 OO%PO at values 0.089, 0.456 and 0.595 respectively. For A W and EP properties, where rates are increase in mean wear scar diameter and welding load at 100 °C of 50%BP compared with paraffin oil was 67.36% and 44.62% respectively. Values ofwelding loads at 100 oc were 1625 N, 1575 N, 1475 N and 900 N for 50%BP, 20%BP, 5%BP and 1 OO%PO respectively. The results showed that best performance was achieved by mix a 50% ofBP in the mineral oil, where COF and WSO could reach their lowest value in extreme operation conditions. As a results, banana peel as EP and A W adoitives has proven itself able for use in lubrication applications for gears and as engine oils

Lifted Worm Algorithm for the Ising Model

We design an irreversible worm algorithm for the zero-field ferromagnetic Ising model by using the lifting technique. We study the dynamic critical behavior of an energy estimator on both the complete graph and toroidal grids, and compare our findings with reversible algorithms such as the Prokof'ev-Svistunov worm algorithm. Our results show that the lifted worm algorithm improves the dynamic exponent of the energy estimator on the complete graph, and leads to a significant constant improvement on toroidal grids.Comment: 9 pages, 6 figure

Modified Circular Cylinder Fin

In this work the influence of bores along circular cylinder and its rotation with respect to free stream on heat transfer rate was carried out experimentally. Three types of hollow cylinder were presented. The first one is hollow with inside diameter 15.3 mm and outside diameter 23mm. While, both the second and third cylinders have the same inside and outside diameter and provided two bores for each one with diameters 6.3 mm for the second cylinder  and 7.6mm for the third one. The second and third cylinders rotate with respect to free stream at angles of (0o, 30o and 60o). The free stream behaviors were observed using the smoke wind tunnel incense. Moreover, the periodic heat source was applied on these three cylinders and the temperature distributions were measured using digital thermometer. Three magnitudes of air flow velocities were presented (1.4 m/s, 1.7 m/s and 2.45 m/s) in experimental work. ANSYS software was used to predict the pressure and velocity distribution adhere the cylinder wall at maximum flow velocity (2.45 m/s). These distributions of pressure and velocity recognize the separation angles and benefit to reveal the residual mass flow inside the hollow puncher cylinder for each step. Also, the separation angles that detected depend on ANSYS program was used to quantify the average Nusselt number. The results show that the bores will increase the heat transfer dispersion especially at rotation angle 30o. Moreover, the amount of residual mass flow inside the hollow puncher cylinder is the important parameter that used to increase the efficiency of heat dissipation. Besides, the bore with cylinder rotation angle larger than 0o help to prevent boundary layer to be separated and kept longer attaches. Keywords: circular cylinder, holes, separation flow, heat transfer, convection, ANSYS simulation