This paper presents the thermophysical properties of zinc oxide nanofluid that have been measured for experimental investigation. The main contribution of this study is to define the heat transfer characteristics of nanofluids. The measuring of these properties was carried out within a range of temperatures from 25 °C to 45 °C, volume fraction from 1 to 2 %, and the average nanoparticle diameter size is 25 nm, and the base fluid is water. The thermophysical properties, including viscosity and thermal conductivity, were measured by using Brookfield rotational Viscometer and Thermal Properties Analyzer, respectively. The result indicates that the thermophysical properties of zinc oxide nanofluid increasing with nanoparticle volume f

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

The challenge in studying fusion reaction when the projectile is neutron or proton rich halo nuclei is the coupling mechanism between the elastic and the breakup channel, therefore the motivation from the present calculations is to estimate the best coupling parameter to introduce the effect of coupled-channels for the calculations of the total cross section of the fusion  , the barrier distribution of the fusion   and the average angular momentum ⟨L⟩ for the systems ⁶He+²⁰⁶Pb, ⁸B+²⁸Si, ¹¹Be+²⁰⁹Bi, ¹⁷F+²⁰⁸Pb, ⁶He+²³⁸U, ⁸He+¹⁹⁷Au and ¹⁵C+²³²Th using quantum mechanical approach.  A

This research presents a statistical study of radiation generated from communication towers in the Nineveh Plain region Baghdeda. The intensity of radiation energy was measured at 10 meters away from the communication tower in different locations, using a (1PC XH-901 Dosimeter/ Personal Dose Alarm / Radiation Detector, dosage rate: 0.01 μSv/h to 150μSv/h) to measure the amount of radiation at various times. Energy densities were measured and compared with standard limits provided by other authorities, such as the International Committee for Radiation Protection. Results were analyzed using SPSS version 26 to implement the data. The results show that the means of the radiation levels measured at all the zones do not statistically differ

The research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with t

Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

The social networking sites have brought about fundamental changes and a qualitative shift in the marketing industry and its strategies. The Iraqi ministries have used this site i.e. Facebook to spread and disseminate values in order to consolidate it in Iraqi society which has witnessed many changes in all aspects of life.

   The researcher studies the pages of both ministries to know the values contained in the publications of the pages of these two ministries, the quality of grooming as well as the forms in which these values are marketed.

     The researcher uses a survey method and content analysis for the publications of these two pages during the study period starting from January 1, 2

Cu-Al-Ni shape memory alloy specimens has been fabricated using powder metallurgy technique with tube furnace and vacuum sintering environment , three range of Nb powder weight percentage (0.3,0.6,0.9)% has been added. Micro hardness and sliding wear resist has been tested followed by X-ray diffraction, scanning electron microscope (SEM) and energy dispersive X-ray spectroscope (EDX) for micro structure observation. The experimental test for the samples has showed that the increase of Nb powder weight percentage in the master alloy has a significant effect on increasing the hardness and decreasing the wear resist therefore it will enhance the mechanical properties for this alloy.

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve