Iraqi Environment Research Articles

An experimental and numerical investigation of the thermal performance of phase change materials in different triple-glazed window configurations

Phase Change Materials (PCM) may be excellent thermal insulation due to their poor conductivity and high heat capacity. Researchers are adding PCM to windows. This integration modifies internal surface temperatures and delays peak temperatures to improve indoor thermal comfort. This work investigates experimentally and numerically the impact of the different filling materials in four Triple Glazed Windows (TGW) configurations in an Iraqi environment: the first window filled two cavities with air (standard); the second window has one cavity filled with a PCM and the other with air; the third window has blinders with various tilt angles in one cavity and PCM in the other cavity; and in the fourth window, both cavities are filled with PCM. Numerically utilizing Computational Fluid Dynamics to evaluate the thermal performance of TGW. In August, when the solar radiation was at its maximum (623 W/m2), the results showed that the peak interior surface temperature dropped by 4.51, 13.28 and 11.53 % in the TGW configurations (PCM-air), (blinder-PCM), and (PCM-PCM), compared to the standard TGW. The fourth window increased the time lag by 2 h, effectively shifting the load and in the third window, the best tilt angle blinder is 45°

The Religious Sacred in the Novels of Khudair Falih Al-Zaidi

The religious sanctity constitutes a spiritual and moral value in the life of the religious person from ancient times until our present era, regardless of religions and backgrounds. For the individual, it is considered a powerful energy that is distinguished by its presence from other ordinary things, as it constitutes the religious identity of that society. Khudair Falih Al-Zaidi is one of the writers whose literary and fictional productions were not devoid of mention, criticism, and treatment of it, and who extended his sensory and emotional perceptions from it and emanated from the core of the environment or, let us say, the society to which he belongs. Since every society has sacred things of a religious nature that are appreciated and respected, especially whether in themselves, such as (God Almighty, the holiness of the heavenly books, the prophets, and the family of the Prophet) or those whose holiness is believed. In a society as diverse in culture and religions as the writer’s Iraqi environment, and thus its diverse sanctities of beliefs, rites, and rituals.

Developing a Sustainability Assessment System for an Educational Building in the Iraqi Environment

Sustainability principles are considered one of the vital challenges facing developing countries (including Iraq), which are trying vigorously to implement sustainable development in most of their development projects. The projects of constructing educational buildings, such as schools and universities, are among the most important development projects to be established in Iraq. This study aims to develop standards to help improve the understanding of the sustainability requirements of educational buildings in Iraq. Through a series of studies, this study has developed a system that can be used to measure the sustainability of these buildings. First, information about sustainability assessment systems was gathered from the literature and references. Second, personal interviews with specialists, field questionnaires, and the software Analytical Hierarchal Process (AHP) to identify the weights of the main categories and factors for sustainable educational buildings. The results showed that the criteria of Energy Efficiency received the greatest weight (29.6%). On the other hand, less weight was obtained from the Precious Water and Waste (3.6%). Finally, the study developed a rating system model, "Educational Building Sustainability Rate (EBSR)," under Iraqi environmental conditions.

Strategic renewal and its impact on enhancing the strength of expertise: A survey study of a sample of private banks – Baghdad

The study aims to form comprehensive intellectual visions and clear perceptions about the relationship between strategic renewal and the strength of expertise in light of the major changes in the business environment and the knowledge-based economy, in an attempt to generalize the model and the extent of its applicability in the Iraqi environment. The study was launched from an intellectual problem represented by the existing intellectual disparity due to the novelty of the subject and to bridge the knowledge gap between philosophical proposals and application, with the aim of identifying the impact of strategic renewal in enhancing the strength of expertise. The study relied on the descriptive analytical approach by deriving hypotheses and testing them based on a questionnaire distributed to (124) senior management, employees, and managers of departments and divisions in a sample of private commercial banks in Baghdad. To analyze the data, statistical methods and tools were used to analyze the data through statistical programs (SPSS), (AMOS 23). The results showed the validity of all the main and sub-hypotheses of the study. Based on that, a set of conclusions were formulated that recommend the necessity for private commercial banks to increase investment in strategic renewal and focus on renewing ideas and developing banking services provided to customers and keeping pace with developments in banking services provided in developed countries.

Evaluation of Lead, Copper and Iron Concentrations in Cyprus papyrus and Rivers in Iraq

In February 2023, samples were gathered from the research location. Five samples were taken from each leaf of the aquatic plant Cyprus papyrus, which is a member of the Cyperaceae family, as well as from the Tigris and Euphrates rivers. The primary heavy metals detected were lead (Pb), iron (Fe), and copper (Cu). Samples were collected from various areas in Iraq, including the Diyala River site, AL Rustamiya site, Karbala site, Babylon site, and AL-Rashdiya site as a control. The samples collected from each site consisted of water and Cyprus papyrus. The ICP-AES analysis successfully determined the concentration of elements in the samples. The results indicated that the Pb average concentration in plants varied across different sites, with the highest levels recorded in Diyala River, followed by AL Rustamiya, Babylon, Karbala, and Rashdiya sites (Control) at 3.67, 2.11, 0.55, 1.26, and 0.046 ppm, respectively. These values were compared with the UNEP standard of 0.01 ppm. Similarly, water samples also exhibited elevated levels of Pb average concentration in the same order of sites, with values of 2.97, 0.48, 0.41, 0.35, and 0.0891 ppm, compared with the UNEP standard of 0.005 ppm. Furthermore, the analysis of Fe average concentrations in plants revealed the highest levels in Diyala River, Babylon site, AL Rustamiya site, Karbala site, and Rashdiya (Control) at 0.5, 0.4, 0.3, and 0.1 ppm respectively. In water samples, Fe average concentrations were also found to be elevated in the same order of sites, with values of 1.3, 0.07, 0.06, 0.03, and 0.01 ppm. The presence of Cu was not detected in any of the samples collected from either plants or rivers. The aim of this study was to evaluate the levels of heavy metals in the Iraqi environment and examine their impact on living organisms.

Investigation of Lead, Cadmium, and Nickel in Water Samples from Al-Muthanna Governorate, Iraq, and Evaluation of The Pollution Indicators

Background: The Iraqi environment, especially in the southern region, has been contaminated as a result of human activities. The detection of heavy metals in water samples is the preferred method for monitoring the toxic levels, which are very important for environmental protection and human health. Methods: Heavy metal concentrations of lead (Pb), cadmium (Cd), and nickel (Ni) were investigated in water samples from Al-Muthanna governorate, southern Iraq. The selected water samples were taken from different sources of tap water and river samples from the Euphrates and collected from various locations: residential, agricultural, and industrial. Results: The mean values of Pb, Cd, and Ni in tap water samples are 3.76, 2.62, and 84.88 μg/L, respectively, while the corresponding element levels in river water are 11.21, 7.58, and 104.31 μg/L, respectively. Rivers water samples recorded higher levels of toxic metals than tap water samples. Concentrations of toxic elements in water samples from industrial locations of Al-Muthanna governorate are higher than in the agricultural and residential places. Toxic metals in water samples can be arranged in the following sequence: Ni > Pb > Cd. Conclusion: The levels of heavy metals in most water samples were above the permissible levels according to USEPA; therefore, it is recommended that the water samples should be regularly monitored for heavy metals to prevent the effect of heavy metals contamination in the human food chain.

The role of the ESG sustainability indicators in enhancing the quality of reporting: An exploratory study of a sample of university professors specializing in accounting in the Holy Najaf Governorate

This study aimed to identify the role of using the ESG sustainability indicators in enhancing the quality of reporting in economic units, what are the determinants that hinder ESG reporting, and what are the effects of ESG reporting. The deductive approach was used to clarify the triple concept of sustainability, as well as the quality of reporting and the use of the inductive approach in the exploratory study was formulated to verify the research hypotheses with two axes. The first axis measures the effects of the quality of triple sustainability reporting, and the other axis is about the determinants of the quality of triple sustainability reporting. A survey was conducted from the research sample and it was concluded that triple sustainability reporting has a good impact on the markets and is Among the news that the markets interact with, as for the determinants, it was found that there is a legislative and regulatory deficiency in the Iraqi environment for reporting on ESG.

Bioplastic Compounds of Succinic Acid from Agriculture Waste; Date Palm Syrup And Date Palm Fronds

Excessive use of petrochemical-based plastics lead to severe plastic pollution by accumulation in soil, drainage system blockage, also each year trillions of plastic residues released into the ocean. In some cases, burning plastic waste releases toxic gases and may cause acid rain. Bioplastics, biodegradable, are eco-friendly alternatives to petroleum-based plastics, reduce environmental impacts and utilize non-edible waste products for decomposition by microorganisms, making them a significant topic in the twenty-first century. Succinic acid has wide medical and industrial application, in addition to being a solution to the problem of plastic pollution for use in the manufacture of bioplastics. One of the most important biomass wastes in the Iraqi environment that are candidates for biorefinery is palm waste due to its environmental friendliness and high sugar content. In this study, succinic acid was investigated in the fermentation product of poor-quality date palms Zahid and palm fronds. The residues of Zahid dates with palm fronds and the addition of soybean were used for the production of succinic through the process of batch fermentation and solid-state fermentation using a mixture of yeasts Saccharomyces cerevisiae and P. stipitis ATCC 58785 and fungi Trichoderma reesei and Aspergillus niger after pretreatment. The succinic acid was estimated using GC mass, and the quantities of acid produced from date juice from Zuhdi dates syrup were 20.6g/L, while the optimal ratio of acid produced from palm fronds with soybeans was estimated at 2.28g/L and production improved to 3.51 g/L by fed batch fermentation. Biotonic acid, oxalic acid malic acid were detected in significant amount as 10.82,23.68 and 70.40 g/L respectively from date syrup. This research opens the horizons for the use of the biomass of the dates palm in the production of bioplastics. Consolidated bioprocessing of lignocellulose to succinic acid through a microbial cocultivation system consolidated bioprocessing.

The Role Of Accounting And Auditing Procedures In Revealing Administrative And Financial Corruption

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

Data mining and its effects on the accounting and auditing profession: A LITERATURE REVIEW

As a result of recent developments in information technology, and given what accounting represents as a tool for providing and communicating information to the beneficiary parties, it has become necessary for them to keep abreast of developments in information technology and benefit from its tools. And think about it critically to measure its impact, and the main method was to review the literature that dealt with the accounting and auditing aspects, as the scope of the "literature review" was limited to studies related to the subject of the study during the period from 2011 to 2022, The focus was more on Arab studies that dealt with this subject. The study concluded that the (DM) method is of great importance in developing the accounting & auditing aspect through the use of (DM) methods and tools because of their importance in revealing knowledge and shortening time and effort, in addition to predicting companies’ performance and estimating and discovering surrounding risks, which contributes to solving problems and helping In making appropriate decisions, the study recommended the necessity of adopting (DM) methods and tools as a tool for auditing customs operations and electronic payment operations, as they are accompanied by many problems and the lack of clarity of the control measures taken in them in the Iraqi environment.

Evaluating the Performance of some Egyptian Varieties of Maize at High Plant Densities and Late Dates in the Fall Season in Iraqi Environment (Field Traits)

Evaluating the Performance of some Egyptian Varieties of Maize at High Plant Densities and Late Dates in the Fall Season in Iraqi Environment (Field Traits)

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This study is to identify the comparative morphological description of the tongue in two species of domesticated waterbirds, Mallard Anas platyrhynchos (Linnaeus,1758) and Graylag Goose Anser anser (Linnaeus,1758) (Anseriformes, Anatidae). Four adult male birds (two for each species) were collected from the Iraqi environment and used in the current study by buying them from the AL-Ghezil Market, a local market in Baghdad City. Anaesthetized, dissected, and laboratory work were conducted and visually documented. The results of the study showed that the tongue of both birds was characterized by the appearance of being a narrow-elongated organ divided into three areas represented by the apex, the lingual body, and the root. It was noted that there was a median sulcus, lingual prominence, and conical and filiform papillae of varying numbers and distribution on the dorsal surface of the tongue. While the ventral surface was free of lingual papillae, but it might contain in return a triangular squamous plate called a lingual nail or a bar-shaped structure called a lyssa in proportion to the type and nature of nutrition.

The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment

The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment

Evaluation of Some Medicinal Plant Crude Extracts (Aqueous, Ethanol, and Acetone) Against Several Pathogenic Bacteria

Abstract Background: The Terminalia chebula fruit extract possesses various biological properties such as anti-cancer, anti-inflammatory, antioxidant, and protoparasite. Objective: This study aimed to detect the active compounds in the aqueous, ethyl alcoholic, and acetone extracts of the seeds of Terminalia chebula, Pimpinella anisum, and Artemisia herba-alba against the bacterial species that will be isolated from bacterial skin infections. Materials and Methods: A total of 120 pathological isolates were isolated from patients with bacterial skin infections; aqueous, alcoholic, and acetone extracts were prepared; the efficiency of these plant extracts against bacterial species was evaluated; and the minimum inhibitory concentration (MIC) was determined. Results: A total of 100 bacterial isolates were obtained out of 120 samples, which included 42 isolates of Staphylococcus aureus and 33 isolates of Klebsiella pneumoniae and 25 of Pseudomonas aeruginosa. The alcoholic extract of the seeds of the Terminalia chebula plant was the best plant extract in inhibiting the isolated bacterial species. Conclusions: The Iraqi environment is rich in medicinal plants such as Terminalia chebula, Pimpinella anisum, and Artemisia herba-alba. Conclusion: It was also found that the alcoholic extracts of the seeds of the Terminalia chebula showed an inhibitory effect on the growth of bacteria species under study, and all studied plants contain most of the active compounds.

The role of professional accounting regulation in the effectiveness of the economic system A field study in the Iraqi environment

The role of professional accounting regulation in the effectiveness of the economic system A field study in the Iraqi environment

The impact of leadership strategies in enhancing product creativity: an exploratory study in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies/Samarra

The current research aims to determine the correlation and influence between entrepreneurial strategies and enhancing product innovation in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies in Samarra. Entrepreneurship strategies are among the important strategies for any organization and have a prominent role in reaching the goals that the organization seeks to achieve,Among them is the goal of enhancing product creativity. Due to the limited studies that included the influential relationship between these variables in general and in the Iraqi environment in particular, the researchers sought to include in their current study these dimensions and their variables within a comprehensive framework in an attempt to study the relationship and influence between them. In general, this study attempts to answer the following question: What is the nature of the correlations and influence between entrepreneurial strategies and enhancing product creativity in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies in Samarra?To answer this question, a hypothetical chart was prepared that reflects the relationships of correlation and influence between the research variables. Specific hypotheses were formulated that were tested and verified. The descriptive and analytical approaches were used to complete the research, in addition to adopting a questionnaire form according to a five-point Likert scale as a main tool for collecting data and related informationSearch

ENVIRONMENTAL POLLUTION AND ITS IMPACT ON ECONOMIC GROWTH IN IRAQ (AN APPLIED STUDY ON THE REALITY OF THE IRAQI ECONOMY)

The research aims to study the environmental impacts resulting from the practice of various economic activities, which have serious repercussions on the environment, which represents the comprehensive container for the elements of natural wealth, and on society and life in general. The problem of environmental pollution is represented by the transformation of many environmental resources, represented by rivers, water bodies, air, and soil, from being free commodities to being economic commodities whose supply is characterized by relative commodities. This problem is expected to worsen if the volume of economic activity continues to increase. It is clear that economic progress is accompanied by an increase in the costs that must be borne to keep the environment clean, and economists distinguish between private costs and social costs. It is possible, in principle, to control or limit pollution resulting from economic activity through multiple means and policies, the most important of which is the policy of state intervention, directly or indirectly, through the use of its economic tools such as taxes and subsidies. The problem of environmental pollution is a global problem that no country can get rid of, and Iraq is one of the countries that has suffered greatly from this problem over the past three decades as a result of the scourges of wars, neglect, poverty, destruction, etc., all of which have had a negative impact on the Iraqi environment, in addition to the fact that Agricultural and industrial economic activities in particular and the methods used in them have also been reflected in the exacerbation of this problem.

THE IMPACT OF SUSTAINABILITY ACCOUNTING STANDARDS ON THE QUALITY OF ACCOUNTING INFORMATION

The research aims to study the impact of sustainability accounting standards on the quality of accounting information, and then explore ways to apply these standards within the local environment in a way that contributes to enhancing the quality of accounting information for business units in the Iraqi environment, based on the financial reports available for a sample of Iraqi banks and Iraqi insurance companies listed in the Iraqi market. For the securities of (13) banks and (4) insurance companies for the period from 2016-2020, the research variables were measured quantitatively, as sustainability accounting standards were measured by analyzing the content of the financial statements and knowing the extent to which the sample disclosed sustainability indicators in accordance with sustainability accounting standards. Then, the quality of accounting information was measured by using the qualitative characteristics of accounting information approach, and by using the statistical package program SPSS, the suitability of the data for statistical analysis was confirmed through normal distribution tests and that it was free from linear interference.

Efficiency Assessment of an Inverter based on Solar PV Energy in Baghdad

The yearly energy yield of a Solar Photovoltaic (SPV) system is a rendition pointer utilized by the erector to determine the output energy generated by it. From the energy speculation, the payback period and the return on investment can be contemplated. The system energy yield formula consists of many parameters, the most important of which is the SPV inverter efficiency. The European and peak (maximum) efficiency factors from the inverter data sheet are typically utilized, but this utilization is unsound because the SPV does not always work at the peak of its effectiveness due to varying irradiance. The inverter's weighted efficiency is considered more sound as it deems the inverter output power peculiarities. The European weighted efficiency is the most widely accepted inverter efficiency determination. Since it is derived and documented on a rimmed European irradiance profile, it may not be appropriate for inverters constructed in different climatic conditions, especially in the equatorial and subtropical environmental regions. This work aims to formulate a fangled weighted efficiency equation for the inverter's work in the Iraqi environment (especially in Baghdad city as a case study) documented on the IEC 61683: 1999 Standard and Irradiance-Duration curve. The sophisticated formula is endorsed on experimental data from the field using an SMA-SB-4000-TL inverter. It was found that the speculated energy yield using the derived efficiency formula for the Baghdad environment closely matches the energy yield of an original 4.0 KW SPV inverter system with only 1% difference between the determined and acquired values. This means that the employment of the Baghdad weighted efficiency in place of the European or peak weighted efficiency will result in a sounder speculation of the system energy yield, return on investment, and payback duration of the SPV system project.

An Overview of the Concentration of Natural Radionuclides Present in the Iraqi Environment: A Review

An Overview of the Concentration of Natural Radionuclides Present in the Iraqi Environment: A Review