An experimental and theoretical investigation of three phase direct contact heat transfer by evaporation of refrigerant drops in an immiscible liquid has been carried out. Refrigerant Rl2 and R134a were used for the dispersed phase, while water and brine were the immiscible continuous phase. A numerical analysis is presented to predict the temperature distribution throughout the circular test column radially and axially is achieved. Experimental measurements of the temperature distribution have been compared with the numerical results and are discussed .A comparison between the experimental and theoretical results showed acceptable agreement and applicability of the derived equations. Comparison with other related work showed similar beh

:  

While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

Objectives: Semen analysis is the cornerstone for the valuation of the male partner in the infertile couples. This test has been standardized throughout the world through the World Health Organization (WHO) since the1970s by producing, editing, updating, and disseminating a semen analysis manual and guidelines. A retrospective study to give an insight about  male infertility. Methods: This retrospective study assessed the semen findings of 1000 men evaluated at the  Department of Urology, Al-Kindy Teaching Hospital in Baghdad-Iraq  between January 2016 and May 2019. Semen analysis were done for them. Results: According to WHO standard for semen normality, 1000 samples that were analyzed, normospermia was shown in 835 (83.5%)males

Enzymatic hydrolysis process of lignocellulosic biomass materials is difficult because of inherent structural features of biomass, which represents barriers that prevent complete hydrolysis; therefore, pretreatment techniques are necessary to render biomass highly digestible in enzymatic hydrolysis process. In this research, (non?) oxidative short-term lime pretreatment of willow wood was used. A weight of  11.40 g of willow wood was mixed with an excess of calcium hydroxide (0.4 g Ca(OH)₂/g raw biomass) and water loading (15 g/g raw biomass). Lime pretreatment was carried out for various periods of time including 1, 2, 3.5, 5 and 6 h, with temperatures at 100, 113, 130, 147 and 160⁰C, and oxygen pressures as o

This paper proposes a neuro-fuzzy system to model β-glucosidase activity based on the reaction’s pH level and temperature. The developed fuzzy inference system includes two input variables (pH level and temperature) and one output (enzyme activity). The multi-input fuzzy inference system was developed in two stages: first, developing a single input-single output fuzzy inference system for each input variable (pH, temperature) separately, using the robust adaptive network-based fuzzy inference system (ANFIS) approach. The neural network learning techniques were used to tune the membership functions based on previously published experimental data for β-glucosidase. Second, each input’s optimized membership functions from the ANF