Geotechnical engineering like any other engineering field has to develop and cope with new technologies. This article intends to investigate the spatial relationships between soil’s liquid limit (LL), plasticity index (PI) and Liquidity index (LI) for particular zones of Sulaymaniyah City. The main objective is to study the ability to produce digital soil maps for the study area and determine regions of high expansive soil. Inverse Distance Weighting (IDW) interpolation tool within the GIS (Geographic Information System) program was used to produce the maps. Data from 592 boreholes for LL and PI and 245 boreholes for LI were used for this study. Layers were allocated into three depth ranges (1 to 2, 2 to 4 and 4 to 6)

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

Global Navigation Satellite Systems (GNSS) have become an integral part of wide range of applications. One of these applications of GNSS is implementation of the cellular phone to locate the position of users and this technology has been employed in social media applications. Moreover, GNSS have been effectively employed in transportation, GIS, mobile satellite communications, and etc. On the other hand, the geomatics sciences use the GNSS for many practical and scientific applications such as surveying and mapping and monitoring, etc.

In this study, the GNSS raw data of ISER CORS, which is located in the North of Iraq, are processed and analyzed to build up coordinate time series for the purpose of detection the

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

This paper reports a fiber Bragg grating (FBG) as a biosensor. The FBGs were etched using a chemical agent,namely,hydrofluoric acid (HF). This implies the removal of some part of the cladding layer. Consequently, the evanescent field propagating out of the core will be closer to the environment and become more sensitive to the change in the surrounding. The proposed FBG sensor was utilized to detect toxic heavy metal ions aqueous medium namely, copper ions (Cu2+). Two FBG sensors were etched with 20 and 40 μm diameters and fabricated. The sensors were studied towards Cu2+ with different concentrations using wavelength shift as a result of the interaction between the evanescent field and copper ions. The FBG sensors showed

The detection for Single Escherichia Coli Bacteria has attracted great interest and in biology and physics applications. A nanostructured porous silicon (PS) is designed for rapid capture and detection of Escherichia coli bacteria inside the micropore. PS has attracted more attention due to its unique properties. Several works are concerning the properties of nanostructured porous silicon. In this study PS is fabricated by an electrochemical anodization process. The surface morphology of PS films has been studied by scanning electron microscope (SEM) and atomic force microscope (AFM). The structure of porous silicon was studied by energy-dispersive X-ray spectroscopy (EDX). Details of experimental methods and results are given and discussed