No-fines concrete is an advanced pavement material known for its strong drainage capabilities, making it a widely used rigid road surface. With growing demand for reduced cement content due to industrial advancements, researchers have explored epoxy resin as a partial or total cement replacement. This study examines the mechanical properties of no-fines concrete with varying epoxy replacement levels and applies KENSLAB analysis for pavement thickness design. Seven concrete mixes were prepared with epoxy replacing cement at 100%, 95%, 75%, 55%, 35%, and 15%. Mechanical tests, including compressive strength, flexural strength, modulus of elasticity, bulk density, water absorption, and durability (wet-dry), were conducted after 7 and 2

The present study addresses the behavior of gases in cultivation media as an essential factor to develop the relationship between the microorganisms that are present in the same environment. This relationship was explained via mass transfer of those gases to be a reasonable driving force in changing biological trends. Stripping and dissolution of oxygen and carbon dioxide in water and dairy wastewater were investigated in this study. Bubble column bioreactor under thermal control system was constructed and used for these processes. The experimental results showed that the removal of gases from the culture media requires more time than the dissolution. For example, the volumetric mass transfer coefficient for the removal

Influence of combined square nozzle with helical tape inserted in a constant heat flux tube on heat transfer enhancement for turbulent airflow for Reynolds number ranging from 7000 to 14500 were investigated experimentally. Three different pitch ratios for square nozzle (PR = 5.8, 7.7 and 11.6) according to three different numbers of square nozzle (N = 3, 4 and 5) and constant pitch ratios for helical tape were used. The results observed that the Nusselt number and friction factor for combination with winglets were found to be up to 33.8 % and 21.4 %, respectively higher than nozzle alone for pitch ratio PR=5.8. The maximum value of thermal performance for using combination with winglets was about 1.351 for pitch ratio= 5.8. Nusselt numb

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o