Flexible pipes, such as GRP pipes, serve as effective underground infrastructure especially as sewer pipeline. This study is an attempt for understanding the effects of bedding types on the behavior of large diameter GRP flexible sewer pipes using three dimensional finite element approaches. Theoretical and numerical analyses were performed using both BS EN 1295-1 approach and finite element method (ABAQUS software). The effects of different parameters are studied such as, depth of backfill, bedding compaction, and backfill compaction. Due to compaction, an increase in the bedding compaction modulus (E’₁) results in a reduction of both stresses and displacements of the pipe, especially, for well compacted ba

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

This paper presents a numerical simulation of the flow around elliptic groynes by using CFD ‎software. The flow was simulated in a flume with 4m long, 0.4m wide, ‎and 0.175m ‎high ‎‎with a constant bed slope. Moreover, the first Groyne placed at 1m from the flow ‎‎inlet with a ‎constant the Groyne height of 10cm and a 1cm thickness, and the ‎width of Groynes equals ‎7cm‎. A submergence ratio of the elliptic Groynes of 75% was assumed, corresponding to a discharge of ‎0.0057‎m³/sec. The CFD ‎model showed a good ability to simulate the flow ‎around ‎Groynes with ‎ good accuracy. The results of ‎CFD software showed that when using double elliptic Groy

The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

The result revealed that the peak of population density of cabbage aphid Brevicoryne brassicae was 523.20 individuals/plant on 21 March in edges of rapeseed field and was 1141.67 individuals/plant in center of the field. Results revealed that population density of cabbage aphid in rapeseed fields surrounded by cover crops significantly were low compared with that of monoculture rapeseed. The location of rapeseed plants (in edges or in center) significantly affected (p<0.05) the tested pest density, e.g. optimum density was 146.69 individuals/plant in the center of the field. Whereas was 93.32 in the edges. Effect of the interaction between location and surrounding vegetation was significant on aphid density, which their population densit

This article aims to identify the views of media elites on citizen journalism, a new media genre that strays away from the foundations and ethics of professional journalism, thus calling for in-depth exploration and scrutiny into the genre and its commitment to the professional standards of journalism.

For this purpose, the researcher opted for the survey method by distributing a questionnaire to a purposive sample consisting of 407 media elites. The research is also based on Habermas' public sphere theory.

The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i