The poor hole cleaning efficiency could causes many problems such as high torque, drag, poor hydraulics and pipe stuck. These inherent problems result in an avoidable high operation cost which this study tried to address.  In this study, the effect of cutting density on hole cleaning efficiency in deviated and horizontal wells was investigated. Experiments were conducted using 40 feet (12 m) long of flow loop made from iron and PVC. However, the test section was made from PVC with (5.1m) long and (4” ID) for outer pipe and (2” OD) inner pipe. The cutting transport ratio (CTR) was determined from weight measurements for each test. Cutting Transport Ratio has been investigated for effects of the following parameters; flow rate, cu

The effect of air injection angle on the performance of airlift pump used for water pumping has been studied analytically and experimentally. An airlift pump of dimensions 42mm diameter and 2200 mm length with conventional and modified air injection device was considered. A modification on conventional injection device (normal air-jacket type) was carried out by changing injection angle from 90  (for conventional) to 45  and 22.5  (for modified). Continuity and one-dimensional momentum balance for the flow field with basic principle of two-phase flow and expressions of slip ratio and friction factor as function of flow rates were formulated. The analytical and experimental investigations were carried out f

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL).
This HDL program is then used to configure an FPGA to implement the designed circuit.

       In the current worldwide health crisis produced by coronavirus disease (COVID-19), researchers and medical specialists began looking for new ways to tackle the epidemic. According to recent studies, Machine Learning (ML) has been effectively deployed in the health sector. Medical imaging sources (radiography and computed tomography) have aided in the development of artificial intelligence(AI) strategies to tackle the coronavirus outbreak. As a result, a classical machine learning approach for coronavirus detection from      Computerized Tomography (CT) images was developed. In this study, the convolutional neural network (CNN) model for feature extraction and support vector machine (SVM) for the classification of axial

Background: The insertion torque (IT) values and implant stability quotient (ISQ) values are the measurements most used to assess primary implant stability. This study aimed to assess the relationship between ISQ values and IT. Materials and methods: This study included 24 patients with a mean (SD) age of 47.9 (13.64) years (range 25-75 years). The patients received 42 dental implants (DI), 33 in the mandible and 9 in the maxilla. The DI were installed using the motorized method with 35 Ncm torque, When DI could not be inserted to the requisite depth by the motorized method, a hand ratchet was used and the IT was recorded as ˃ 35 Ncm. Implant stability was measured utilizing Osstell® ISQ. The secondary stability was measured after 16

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

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