The influence and hazard of fire flame are one of the most important parameters that affecting the durability and strength of structural members. This research studied the influence of fire flame on the behavior of reinforced concrete beams affected by repeated load. Nine self- compacted reinforced concrete beams were castellated, all have the same geometric layout (0.15x0.15x1.00) m, reinforcement details and compressive strength (50 Mpa). To estimate the effect of fire flame disaster, four temperatures were adopted (200, 300, 400 and 500) oC and two method of cooling were used (graduated and sudden). In the first cooling method, graduated, the tested beams were leaved to cool in air while in the second method, sudden, water splash was used to reduce the temperature. Eight of the tested beams were divided in to four groups, each were burned to one of the adopted temperature for about half an hour and cooled by the adopted cooling methods (one by sudden cooling and the other by graduated cooling). After burning and cooling the beams were tested under the effect of repeated load (loading – unloading) for five cycle and then up to failure. As a compared with the non- burned beam, the results indicated that the ultimate load capacity of the tested beams were reduced by (16, 23, 54 and 71)% after being burned to (200, 300, 400 and 500) oC , respectively, for a case of sudden cooling and by (8, 14, 36 and 64)% , respectively, for a case of graduated cooling. It was also found that the effect of sudden cooling was greater than that in a case of graduated cooling. Regarding the failure mode, there was a different between the non-burred beam and the other ones even that all of them had the same geometric layout, compressive strength and reinforcement details. The failure mode for all burned beams was combined shear- flexure failure which was belong to the reduction in the compressive strength of the concrete due to the effect of the temperature rising , while the failure mode of the non-burned beam was flexure failure which was compatible with the preliminary design. It was also detected that the residual deflection proportion directly with the temperature, as the temperature increase to (200, 300, 400 and 500) oC the residual deflection compared with the non-burned beam increased by (32, 48, 326 and 358)% for a case of sudden cooling and by (13, 29, 303 and 332)% for a case of graduated cooling. Another effect was appear represented by the method of cooling, the results showed that the sudden cooling had more effect on the residual deflection than the graduated cooling by (15-6)% approximately. To vanish the residual deflection, numbers of cycle (loading-unloading) were required. It was found that this number increase as the temperature of burning increased and it’s also larger in a case of sudden cooling.
This research includes the application of non-parametric methods in estimating the conditional survival function represented in a method (Turnbull) and (Generalization Turnbull's) using data for Interval censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy and age is continuous variable, The algorithm of estimators was applied through using (MATLAB) and then the use average Mean Square Error (MSE) as amusement to the estimates and the results showed (generalization of Turnbull's) In estimating the conditional survival function and for both treatments ,The estimated survival of the patients does not show very large differences
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The study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
Abstract:
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 MoreThis study examines the analysis of the contents of the international public relations campaign in confronting the Covid-19 virus, which was taken from the (Your Health is a Trust) campaign for the World Health Organization, Iraq office.The research problem revolves around a main question that is, what are the axes of the campaign (Your Health is a Trust) established by the World Health Organization (Iraq office) in the prevention of Covid 19 virus?From this main question, several sub-questions emerged that this study answered on their Facebook page, and the communication activities of the Covid-19 awareness campaign. In the content analysis form, as this form included a number of main themes and main categoriesthat were adopted in analyzin
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The author’s research is dedicated to the actual problem of identifying the linguoculturological and translation features of the glutonic vocabulary both in Russian and in Arabic. It is noted that the vocabulary of the glutonic type is extremely rich and diverse, as it is part of the national and linguistic culture of the Russian and Arab people. In the gastronomic discourse of the Russian people and the Arab peoples, it is represented by various parts of speech. The study of the traditions of food consumption confirmed the rich stylistic possibilities of the glutonic vocabulary, the names of bread in Russian and Arabic languages. It has been established that in modern Russian gastronomic discourse, glutonic lexical units are involved
... Show MoreThis 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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