The study of the tendencies of scientific research in specialized journalism through the three specialized levels, specifically the third level. It is referred to be a monthly, quarterly or annual magazine that follows the publication of the researches for new studies which have come to in every specialization. it is directed to the highly educated and is almost an alternative book. Thus, the subject is specialized and the audience is specialized.

The study aims in both its survey and field section at knowing the type of researches and their classification and the form, gender and the use of foreign sources and their scientific tank and the geographical position in addition to knowing the opinions of researchers and their satisfa

mixtures of cyclohexane + n-decane and cyclohexane + 1-pentanol have been measured at 298.15, 308.15, 318.15, and 328.15 K over the whole mole fraction range. From these results, excess molar volumes, VE , have been calculated and fitted to the Flory equations. The VE values are negative and positive over the whole mole fraction range and at all temperatures. The excess refractive indices nE and excess viscosities ?E have been calculated from experimental refractive indices and viscosity measurements at different temperature and fitted to the mixing rules equations and Heric – Coursey equation respectively to predict theoretical refractive indices, we found good agreement between them for binary mixtures in this study. The variation of th

Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d

In this work, some mechanical properties of the polymer coating were improved by preparing a hybrid system containing Graphene (GR) of different weight percentages (0.25, 0.5, 1, and 2wt%) with 5wt% carbon fibres (CF) and added to a polymer coating by using casting method. The properties were improved as GR was added with further improvement on adding 5wt% of CF. The impact strength of acrylic polymer with GR increases with increasing weight ratio‏‏ of GR; maximum value was obtained when the polymer coating was incorporated with 1wt% GR and 5wt% CF. The impact strength of acrylic polymer with GR and GR/CF composites incorporated with GR at 1wt% and CF at 5wt%. Hardness increase with increasing weight ratio of Gr and a significant imp

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

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

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

In this paper the effect of thermal annealing on the structural and optical properties of Antimony Selenide (Sb2Se3) is investigated. Sb2Se3 powder is evaporated on clean amorphous glass substrates at room temperature under high vacuum pressure (4.5×10-6 mbar) to form thin films. The structural investigation was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. (UV-Vis ) spectra in ranges from 300 to 1100 nm was used to examine the optical properties of the films .The absorption coefficient and optical energy gap of the investigated films are

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