In this investigation, the mechanical properties and microstructure of Metal Matrix Composites (MMCs) of Al.6061 alloy reinforced by ceramic materials SiC and Al₂O₃ with different additive percentages 2.5, 5, 7.5, and 10 wt.% for the particle size of 53 µ_m are studied. Metal matrix composites were prepared by stir casting using vortex technique and then treated thermally by solution heat treatment at 530 ⁰C for 1 hr. and followed by aging at 175 ⁰C with different periods. Mechanical tests were done for the samples before and after heat treatment, such as impact test, hardness test, and tensile test. Also, the microstructure of the metal matrix composites was examine

This study focuses on producing wood-plastic composites using unsaturated polyester resin reinforced with Pistacia vera shell particles and wood industry waste powder. Composites with reinforcement ratios of 0%, 20%, 30%, and 40% were prepared and tested for thermal conductivity, impact strength, hardness, and compressive strength. The results revealed that thermal conductivity increases with reinforcement, while maintaining good thermal insulation, reaching a peak value of 0.633453 W/m·K. Hardness decreased with increased reinforcement, reaching a minimum nominal hardness value of 0.9479. Meanwhile, impact strength and compressive strength improved, with peak values of 14.103 k/m² and 57.3864568 MPa, respectively. The main aim is to manu

This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and thr

OpenStreetMap (OSM) is the world’s biggest publicly licensed geographic data collection. Because OSM is rapidly being used in a wide range of applications, researchers have focused their efforts on determining its quality. The OSM buildings data quality is still ambiguous, due to the limitations, and a few researchers have evaluated the OSM buildings data quality through difficulties where the authoritative data are not obtainable. The focus of this research is to analyze and assess the accuracy of OSM buildings including completeness, and positional accuracy methods. Two different study areas in Baghdad city-Iraq have been investigated: Al-Rasheed and Al-Karrada. The process of the (OSM) data evaluation involved identifying the correspon

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

The useful of remote sensing techniques in Environmental Engineering and another science is to save time, Coast and efforts, also to collect more accurate information under monitoring mechanism. In this research a number of statistical models were used for determining the best relationships between each water quality parameter and the mean reflectance values generated for different channels of radiometer operate simulated to the thematic Mappar satellite image. Among these models are the regression models which enable us to as certain and utilize a relation between a variable of interest. Called a dependent variable; and one or more independent variables

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

Due to the easily access to the satellite images, Google Earth (GE) images have become more popular than other online virtual globes. However, the popularity of GE is not an indication of its accuracy. A considerable amount of literature has been published on evaluating the positional accuracy of GE data; however there are few studies which have investigated the subject of improving the GE accuracy. In this paper, a practical method for enhancing the horizontal positional accuracy of GE is suggested by establishing ten reference points, in University of Baghdad main campus, using different Global Navigation Satellite System (GNSS) observation techniques: Rapid Static, Post-Processing Kinematic, and Network. Then, the GE image for the study

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

Due to the deterioration of water quality within the last few years because of the increase of water consumption and the waste water production and disposal into the river The water quality in both surface and ground water resources was negatively affected .The concept of water quality index is used as a tool for water quality classification in Tigris River within Baghdad City .Twenty two parameters of pollution were selected to measure the water quality indices of Tigris river within Baghdad city .Those parameters were measured during (2000-2004)as average monthly values ,three water treatment plants were selected out of the eight water treatment plants that exist along the river.Al Kharkh water treatment plant to reflect the water quality