The research include a pulsed Nd: YAG Laser with (300µs) pulse duration in the TEM00 mode at (1.06µm) wavelength for energies between (0.5-3) J was employed to drill Brass material which is use in industrial applications. The process of drill was assisted by an electric field. This resulted in an increase in the hole aspect ratio by the value (45%) and decrease in the hole taper by the value (25%) of its value under ordinary drilling conditions using the same input energy.

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

In drilling fluid program, selecting the drilling fluid that will reduce the lost time is the first objective, and will be economical regardless of its cost. The amount and type of solids in drilling fluid is the primary control of the rheological and filtration properties. Palygorskite clay (attapulgite) is an active solid that has the ability to reactive with its environment and form a gel structure within a fluid and due to its stability in the presence of brines and electrolytes this type of clay is preferred for use. The aim of this study is to improve properties of Iraqi palygorskite (PAL) by adding different chemical additives such as caustic soda NaOH and soda ash Na₂CO₃ with a different con

The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

Abstract

The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).

The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C

The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to

Stick-slip is kind of vibration which associated with drilling operation in around the bottom hole assembly (BHA) due to the small clearance between drill string & the open hole and due to the eccentric rotating of string. This research presents results of specific experimental study that was run by using two types of drilling mud (Fresh water Bentonite & Polymer), with/without Nanoparticle size materials of MgO in various ratios and computes the rheological properties of mud for each concentration [Yield point, plastic viscosity, Av, PH, filter loss (30 min), filter cake, Mud Cake Friction, Friction Factor]. These results then were used to find a clear effects of Nanoparticle drilling mud rheology on stick - slip strength by sev

Cetyl trimethyl ammonium bromide (CTAB), was used as surfactant to enhance
the removal of Congo- red (C-R) dye from its solution by employing a wood of
buckthorn tree as a low cost and eco-friendly adsorbent. Different factors affecting
the sorption process like, time of adsorption, wood dose, initial (C-R) concentration
and hydrogen ion concentration have been studied for both adsorbent wood (W) and
modified wood (MW). The suitability of the two isotherm models Langmuir and
frundlich to the equilibrium results was mentioned for the adsorption of (C-R) on
both wood and modified wood. From the value of correlation - factor, frundlich
model give a better fit than Langmuir isotherm model. Thermodynamic function
su