The effect of saline magnetized water irrigation on seed germination and seedling growth of wheat cultivar Iraq were studied. Irrigation water was supplemented with different levels of Sodium chloride 6, 12 or 18 mmhos/ cm in addition control treatment, and passed through a proper magnetic felid with 1000, 1250, 1500 or 2000 gaus in addition control treatment. The results showed significantly stimulated shoot development and led to the increase of germination, seedling emergence, area leaf, length of shoot and root and fresh and dry weight compared to the controls. Results also showed significant interaction between saline water and magnetized water. So, using magnetic treatment of saline water could be a promising technique

In cooling water systems, cooling towers play a critical role in removing heat from the water. Cooling water systems are commonly used in industry to dispose the waste heat. An upward spray cooling water systems was especially designed and investigated in this work. The effect of two nanofluids (Al₂O₃/ water, black carbon /water) on velocity and temperature distributions along reverse spray cooling tower at various concentrations (0.02, 0.08, 0.1, 0.15, and 0.2 wt.%) were investigated, beside the effect of the inlet water temperature (35 ,40, and 45 ͦ C) and water to air flow ratio (L/G) of 0.5, 0.75, and 1.  The best thermal performance was found when the working solution contained 0.1 wt.% for each of Al₂

Abstract

Knowing the amount of residual stresses and find technological solutions to minimize and control them during the production operation are an important task because great levels of deformation which occurs in single point incremental forming (SPIF), this induce highly non-uniform residual stresses. In this papera propose of a method for multilayer single point incremental forming with change in thickness of the top plate (0.5, 0.7, 0.9) mm and lubrication or material between two plates(polymer, grease, grease with graphite, mos₂) to knowing an effect of this method  and parameters on residual stresses for the bottom plates. Also compare these results for the

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

The aim of this research to study.

The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :

The first to the research methodology, the second to the theoretical review o