The printed circuit heat exchanger is a plate type heat exchanger with a high performance and compact size. Heat exchangers such as this need a unique form of bonding and other techniques to be used in their construction. In this study, the process of joining plates, diffusion bonding, was performed and studied. A special furnace was manufactured for bonding purposes. The bonding process of copper metal was carried out under specific conditions of a high temperature up to 700 ^oC, high pressure of 3.45 MPa, and in an inert environment (Argon gas) to make tensile samples. The tensile samples are cylindrical shapes containing groves representing the flow channels in the printed circuit heat exchanger and checking their tensile st

This research aims to investigate the thermal performance of different thermal composite insulators, wrapped around a closed-loop copper pipe (CLP). To achieve this aim a system was designed and manufactured. It is consisted of closed water tank insulated by Rock Wool, and supplied with two electric heaters, two thermostat, a flow meter, a water pump, digital temperature scales, and four series of (CLP).
Six insulators were prepared namely; composites of Impregnated Fiberglass with Elastoclad and foaming Rubber (FER), Impregnated Fiberglass with Elastoclad resin and Polymeric Membrane (FEM), Impregnated Fiberglass with Polyurethane thermoset resin and Foaming Rubber (FUR), Impregnated Fiberglass with Polyurethane thermoset resin and P

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

Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

This paper presents a vibration suppression control design of cantilever beam using two piezoelectric ‎patches. One patch was used as ‎an actuator element, while the other was used as a sensor. The controller design was designed via the balance realization reduction method to elect the reduced order model that is most controllable and observable. ‎the sliding mode observer was designed to estimate six states from the reduced order model but three states are only used in the control law. Estimating a number of states larger than that used is in order to increase the estimation accuracy. Moreover, the state ‎estimation error is proved bounded. An ‎optimal LQR controller is designed then using the ‎estimated states with the slid

Background: Vasospasm occurs commonly in the intracranial arteries as a complication of subarachnoid haemorrhage. On the other hand, extracranial Internal carotid artery (ICA) vasospasm is scarce, and it may occur due to mechanical manipulation during cerebral angiography. We report a case of cervical carotid artery vasospasm during diagnostic cerebral angiography, which caused anterior cerebral artery territory hypoperfusion, to discuss potential risk factors. Case description: For a 22-year-old female with a ten-year history of epilepsy on multiple drugs, brain magnetic resonance imaging (MRI) showed frontal periventricular developmental venous anomaly. Diagnostic catheter cerebral angiography was used to better identify the vas

The steady state laminar mixed convection and radiation through inclined rectangular duct with an interior circular tube is investigated numerically for a thermally and hydrodynamicaly fully developed flow. The two heat transfer mechanisms of convection and radiation are treated independently and simultaneously. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C) methods. The finite difference approach with the Line Successive Over-Relaxation (LSOR) method is used to obtain all the computational results. The (B.F.C) method is used to generate the grid of the problem. A computer program (Fortr