The studies on unbonded post-tensioned concrete members strengthened with Carbon Fiber Reinforced Polymers (CFRPs) are limited and the effect of strengthening on the strain of unbonded pre-stressed steel is not well characterized. Estimating the flexural capacity of unbound post-tensioned members using the design methodology specified in the design guidelines for FRP strengthening techniques of bonded post-tensioned members does not provide a reliable evaluation. This study investigates the behavior of unbonded post-tensioned concrete members with partial strand damage (14.3% and 28.6% damage) and strengthened with CFRP laminates using a near-surface mounted technique with and without U-wrap anchorages. The experimental results showed that the use of CFRP laminates significantly affects strand strain, especially with the use of anchors. The CFRP reinforcement affected flexural strength, crack width, and midspan deflection. However, the flexural stiffness of strengthened members during the serviceability phases is critical as strand damage ratios increase. In comparison with the nondamaged girder, the NSM-CFRP laminates enhanced the flexural capacity by 11% and 7.7% corresponding to strand damage of 14.3% and 28.6% respectively. Additionally, semiempirical equations were proposed to predict the actual strain of unbonded strands whilst considering the effects of FRP laminates. The suggested equations are simple to apply and provide accurate predictions with little variance.
This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThe current study deals with host-guest complex formation between cucurbit [7] urils as host and lansoprazole as guesti using PM3 (semi empirical molecules orbital calculations) also DFT calculations. In this complex, the formation of hydrogen bonding may be occurred through portal oxygen atoms(O2) of cucurbit [7] urils and amine groups (NH 2 )of the drug. The energies of HOMO and LUMO orbital’s have been computed for the host guest complex and its components. The result of the stabilization energy explained a complex formation.
The experiment was conducted in the fields belonging to the Department of Horticulture, College of Agricultural Engineering Sciences, University of Baghdad, at Al-Jadriya Complex / Station A, for the autumn season of 2022-2023. The aim was to study the effect of water fish irrigation and water lens plant extract foliar application on the growth and productivity of beetroot. The experiment included two factors: the first factor was water fish irrigation with five concentrations (A) Control treatment (irrigation with river water and recommended fertilization), (B) Water fish irrigation at 25% concentration, (C) water Fish irrigation at 50% concentration, (D) Water Fish irrigation at 75%
For this research, the utilisation of electrocoagulation (EC) toremove theciprofloxacin (CIP) and levofloxacin (LVX) from aqueous solutions was examined. The effective removal efficiencies are 93.47% for CIP and 88.00% for LVX, under optimum conditions. The adsorption isotherm models with suitable mechanisms were applied to determine the elimination of CIP and LVX utilizingtheEC method. Thefindingsshowed the adsorption of CIP and LVX on iron hydroxide flocs followed the Sips isotherm, with correlation coefficient values (R2) of 0.939 and 0.937. Threekinetic models were reviewed to determine the accurate CIP and LVX elimination methods using the EC method. The results showed that itfittedfor the second-order model, which indicated that the c
... Show MoreBackground and objectives: Whether to use a cold scalpel or laser surgery to remove a lesion in the skin of the craniofacial area is the main question the surgeon asks him- or herself to do. The study tried to extend the literature with data that may help the surgeons to choose the right method. Methods: Thirty patients with intra- and extraoral craniofacial skin lesions managed by Carbone dioxide (CO2) laser surgery. Results: The most common type of lesion treated was melanocytic nevi (15 patients; 50%). Conclusion: The main complication of CO2 laser surgery is the remaining permanent hypopigmentation of the treated area; however, the CO2 laser has many advantages (especially at the time of surgery) making it a good choice for the manageme
... Show MoreThe aim of the present study is to evaluate the change in the levels of glucagon, GLP-1 and GPCR in diabetic patient's and diabetic with dyslipidemia as metabolic syndrome. The study included 75 male aged ranged (30-50) years and with BMI (25-29) kg/m2 which divided into three groups as follows: group one (G1): consist of 25 subjects as healthy control group. Group two (G2): consist of 25 patient's with diabetes mellitus and group three (G3): consist of 25 patient's with diabetic and dyslipidemia as metabolic syndrome. Serum was used in determination of FBG, lipid profile, insulin, glucagon, GLP-1 and GPCR. Whole blood was determination of HbA1c. The results revealed significant elevation in FBG and HbA1c in G2 and G3 comparing to G1. While
... Show MoreThe industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern
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