In the present research the flame retardancy to  buildings and industrial foundations which are manufacturing from advanced polymeric  composite material was increased by coating it with surface layer included flame retardant material.  A(3mm) thick antimony tetroxide was used as a coated layer to retard and prevent the flame spread to the coating surface of polyester resin (SIROPOL 8340-PI) reinforced with hybrid fibers as a woven roving (°45-°0) consist of carbon and kevlar (49) fibers, and exposed it to direct flame generated from gas torch at temperature of (2000ºC), at  different exposed distance (10,15,20mm)and study the rang of resistance for this layer and its ability to protec

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

The research dealt with the analysis of the relations between the GDP of the agricultural sector in Iraq, oil prices, the exchange rate and the GDP both on the short term and long term. The research adopted data analysis for the period from 1980-2019 using the ARDL model. the results indicate the existence of long-term relationships between oil prices and the prices of each agricultural commodity at a significance level of 5%. Also, oil prices have a negative consequence on agricultural production in Iraq, and the Iraqi economy is a rentier economy that depends mainly on oil as a source of income and budget financing.

Abstract

In this work, the plasma parameters (electron temperature (T_e), electron density( n_e), plasma frequency (f_p) and Debye length (λ_D)) have been studied by using the spectrometer that collect the spectrum of Laser produce CdTe_(X):S_(1-X) plasma at X=0.5 with different energies. The results of electron temperature for CdTe range 0.758-0.768 eV also the electron density 3.648 10¹⁸ – 4.560 10¹⁸ cm^-3  have been measured under vacuum reaching 2.5 10^-2 mbar .Optical properties of CdTe:S were determined through the optical transmission method using ultraviolet visible spectrophotometer within the r

Sn effect on the phase transformation behavior, microstructure, and micro hardness of equiatomic Ni-Ti shape memory alloy was studied. NiTi and NiTiSn alloys were produced using vacuum induction melting process with alloys composition (50% at. Ni, 50% at.Ti) and (Ni 48% at., Ti 50% at., Sn 2% at.). The characteristics of both alloys were investigated by utilizing Differential Scanning Calorimetry, X- ray Diffraction Analysis, Scanning Electron Microscope, optical microscope and vicker's micro hardness test. The results showed that adding Sn element leads to decrease the phase transformation temperatures evidently. Both alloy samples contain NiTi matrix phase and Ti₂Ni secondary phase, but the Ti₂Ni phase content dec

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

Generally, there are many problems that people run into; unemployment is one of these common diseases which usually hits the whole communities leaving crucial effects (economic, social, and psychological) that are difficult to handle them. The current study aims to identify the level of emotional disorders among Iraqi unemployed alumni for the academic years (2013-2016). To this end, the researchers have prepared a questionnaire to measure (anxiety, depression, and anger): these criteria distributed over (30) item. As for sample, it limited to (50) male and female student. The findings of study have revealed that the whole sample showed a high level of emotional disorders, and anger disorder showed higher level than the level of (depress

The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.

Nineteenth century Gothic literature was deeply concerned with the threats against masculinity. Perhaps one of the most important changes that happened at that time was the emergence of the New Woman model which posed a great threat against masculinity and the male role in the Victorian society. Bram Stoker’s Dracula (1897) portrays female characters who embody this transition in female roles from the domestic wife to the New Woman. This paper focuses on the female characters Mina Murray and Lucy Westenra, their roles in their society, and the different fates they face at the end of the novel, with special focus on Mina’s transformation to the model of the New Woman.

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency