Nanotechnology has shown a lot of promise in the oil and gas sectors, including nanoparticle-based drilling fluids. This paper aims to explore and assess the influence of various nanoparticles on the performance of drilling fluids to make the drilling operation smooth, cost effective and efficient. In order to achieve this aim, we exam the effect of Multi Wall Carbon Nanotube and Silicon Oxide Nanoparticles as Nanomaterial to prepare drilling fluids samples.

Anew method for mixing of drilling fluids samples using Ultra sonic path principle will be explained. Our result was drilling fluids with nano materials have high degree of stability.

   The results of using Multiwall Carbon Nanotube and Silicon Oxide show t

The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

The emergence of the central bank was a commercial bank the advantage of the government as if it belonged to him or the privilege of issuing banknotes. There is no comprehensive definition contrary to the concept of the central bank although everyone agrees that the central bank stands at the head of the banking system in the state and takes charge of banking and credit policy in the country.

The central bank is a governmental institution that dominates the monetary and banking system of the state it is responsible for issuing cash and acting as the financial agent of the government in addition to credit central in order to support the economic growth and monetary stability of the country and the central role of the central bank

Aluminum alloy 5052 had been anodized by sulfuric acid as an electrolyte under constant voltage and the anodic oxide film produce will be testing by potentiostatic anodic polarization .Two variables, which were considered as important variables, were studied. These variables are anodizing time 15,30 min. and sealing time 10,20 min., and the test by potentiostatic anodic polarization through electro chemical polarization measurements in solutions of 1N na2so4 ( PH= 1 ). The results are discussed in light of the rate of ionic current flow through the coating during anodic polarization measurements.

The use of worn-out agricultural nozzles in pesticide application has a negative effect on the efficiency and cost of the application process. It also has an effect on environmental pollution due to an excessive amount of pesticide being applied when spraying with worn-out nozzles. In this paper, the resistance to wear of three different internal design hydraulic nozzles was ascertained. Changes in the flow rate and spray distribution as a result of this wear were also investigated. The wear test was done inside a closed system, and it was accelerated using an abrasive material to generate 100 h of wear. The tested nozzles were the Turbo TeeJet (TT)-twin chambered, Turbo Twinjet (TTj60)-dual outlet, and Drift Guard (DG)-pre-orifice.

The research aims to improve operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures

The research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative  model for the quadratic programming models.

The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management  of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's  performance .

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

This study was performed by using the unsaturated polyester resin as matrix to the
composite materials with the rice husk as reinforced materials . The research included study
of wear test on the composite material The results show that the, wear is increased with the
increase of applied load and distance slipping and also with time increase . moreover the
shows that the higher value wear rate( 1.91gm/cm) from the load (20) N and the higher value
wear rate (1.43gm/cm) from the higher distance (4cm) and from the higher time (6min) higher
wear rate (5.33gm/cm).