As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Abstract

 This research deals will the declared production planning operation in the general company of planting oils, which have  great role in production operations management who had built mathematical model for correct non-linear programming according to discounting operation during raw materials or half-made materials purchasing operation which concentration of six main products by company but discount included just three products of raw materials, and there were six months taken from the 1^st half of 2014 as a planning period has been chosen . Simulated annealing algorithm  application on non-linear model which been more difficulty than possible solution when imposed restric

Rooting response in stem cuttings of mung bean increased considerably with inresing
seedling age, due to endogenous IAA or supplied IBA. However, after the day 7- or 8-old of
seedling age. The cotyledons sheivel and drop-off spontaneously at day-8 of seedling age. So
that cotyledons excision after cuttings were made during the period between seedling
emergence (the day 4) and cotyledons dropping off (which starts at day 8 and its completion
at day 10) causes decrease in rooting at any time during cutting treatment ,in particular, at
zero time . In addition, results of this study revealed that terminal buds do not influence
significantly adventitious root formation whether IBA supplied or not. Whereas in leafless
c

     MWCNTs-OH was used to prepare a flexible gas sensor by deposition as a network on a filter cake using the method of filtration from suspension (FFS). The morphological and structural properties of the MWCNTs network were characterized before and after exposure to Freon gas using FTIR spectra and X-ray diffractometer, which confirmed that the characteristics of the sensor did not change after exposure to the gas. The sensor was exposed to a pure Freon134a gas as well as to a mixture of Freon gas and air with different ratios at room temperature. The experiments showed that the sensor works at room temperature and the sensitivity values increased with increasing operating temperature, to be 58% unt

Traffic loading and environmental factors are among the most serious variables that cause the spoilage of flexible pavements and lead to a decrease in their design life. The objective of this study is to investigate the influence of axle load raise and the change in resilient modulus on the flexible pavement design life. Locally, Highway geometric design code for Iraqi building code has assign certain admissible maximum load limits per every axle truck type that should not be overrun. In this paper nine different axle truck loads (8, 9, 10, 11, 12, 13, 14, 15, and 16) tons, single axle with dual tire and, and two different resilient moduli of asphalt pavement were chosen. The evaluation was carried out assuming high temperature to represent

Micro metal forming has an application potential in different industrial fields. Flexible tool-assisted sheet metal forming at micro scale is among the forming techniques that have increasingly attracted wide attention of researchers. This forming process is a suitable technique for producing micro components because of its inexpensive process, high quality products and relatively high production rate. This study presents a novel micro deep drawing technique through using floating ring as an assistant die with flexible pad as a main die. The floating ring designed with specified geometry is located between the process workpiece and the rubber pad. The function of the floating ring in this work is to produce SS304 micro cups with profile

Background:  Knee osteoarthritis (KOA) is a common joint disorder leading to considerable pain and locomotor disability in lower limb function. Locomotor disability, which is difficulty in activities of daily living related to lower limb function, can be the consequence of KOA, so early diagnosis and management may improve quality of life.

Objective: To assess the contribution of radiological osteoarthritis of the knees to disability in the activities of daily living related to lower limb function.

 Methods: One hundred twenty Iraqi KOA patients (104 females and 16 males) who were attending to Rheumatology Unit, Full history was taken and complete clinical exami

Background: Joint hypermobility  was first mentioned by Hippocrates as an isolated feature, when he described the Celts' Incapacity to Pull a Bowstring or Throw a Dart, Due to The Slackness of Their Limbs

Objective: to determine the prevalence of mitral valve prolapse(MVP)in patients with benign hypermobility syndrome (BJHS).

Type of the study: Cross –sectional study.

Methods: Ninety patients with BJHS were included in this study. Full cardiological assessment was done for all of them,  which  include clinical examination, electrocardiography and echocardiography. Cardiac assessment was done for another sixty age and sex matched (