International interconnections generate a series of advantages within those countries that are connected. The most significant of these is the contribution to the security and continuity of the electricity supply within those interconnected systems. This paper presents the benefit of regionalinterconnection networks, and the improvement of Iraq transmission network in its generation and transmission capacity by connecting400kV, 50HZ grid with neighboring countries (Iran, Syria, and turkey).The Phase-shifting transformer (PST) proves to be more effective than other devices to control the active power flow between two large independent grids of different areas or countries. This paper focuses on the efficiency of PST in limiting the magnitude and direction of active power flow from these countries 400kVnetworks to Iraq network. In this paper, SVC is used to regulate active power transfer by regulating voltage at load side. using Matlab and Simulink, Different results are presented based on various scenarios.Index Terms--regional interconnection; PST, power flow control, SVC, matlab simulink.

This research studied the association amid financial reporting quality and market performance (TOBINQ) of quoted deposit money banks in Nigeria. Using panel methodology in addition to other econometric tests (descriptive statistics test, correlation analysis, and Hausman test), this study discovered a significant relationship amid financial reporting quality (earnings predictability, timeliness) and market performance (TOBINQ) in listed deposit money banks in Nigeria. Also, timeliness (TML) has a negative and insignificant relationship with market performance (TOBINQ) of quoted deposit money banks in Nigeria. Furthermore, earnings predictability has a negative and significant relationship with performance (TOBINQ) of listed deposit money banks in Nigeria. This study recommended that management of deposit money banks ought to guarantee that they implement best practices in the process of financial reporting.

Due to increasing demand on electrical energy in Iraq and to have clean energy that is environmental friendly, wind energy would be one of the most important and promising sources of renewable energy to achieve this goal. This paper discussed the reasons to use the Doubly-Feed Induction Generator (DFIG) amongst the available types of wind turbine generators, and in section (4) illustrate Motivations to select place to the wind farm construction. using decupling method (the vector control strategy) to change reactive power of DFIG 2MW connected to middle of the 132KV transmission line (Karbala north – Alahkader) without effect about the active power generated from DFIG itself with fixed wind speed value assumed to provide the voltage regulation, and control of the transmission line In addition to power generating. By using PSCAD/EMTDC, different simulation results are presented based on various scenarios.

As the disruption occasioned by the COVID-19, persist unabated, companied and auditors are grappling with the challenges resulting from the crises. The role of an investigative accountant has significantly increased in a short time in the wake of the pandemic which is ravaging the global economies. The pandemic is also shifting the paradigm and lands scape of fraud schemes that perpetrators are orchestrating against organization. Business organizations are increasingly, more than ever, facing significant operations, financial and strategic challenges in the wake of corona virus pandemic outbreak. Social distancing, which has made physical interaction almost impossible, has added complexities in the investigation and reporting processes. As a consequence, companies would need to device strategies on how they can productively continue or initiate investigation engagement in the wake of COVID-19 pandemic. Investigative accountant should therefore, leverage effectively on technology driven solutions to perform procedures, collect data, analyse data and perform procedures so as to obtain sufficient and appropriate evidence and render report to the engagement client. Therefore, the investigative accountant should consider and assess the impact of the COVID-19 pandemic in designing his audit procedures. Thus, the crux of this is study is to examine the influence of COVID 19 Pandemic in investigation and reporting of the investigative accountant.