Numerous tests are recently conducted to assess vibration's role in accelerating the heat transfer rate in various heat exchangers. In this work, the enhancement of heat transfer by the effect of transfer vibration and inclination angles on the surface of a double pipe heat exchanger experimentally has been investigated. A data acquisition system is applied to record the data of temperatures, flow rates, and frequencies over the tests. A compound technique was adopted, including the application of a set of inclination angles of (0°, 10°, 20°, and 30°) under the effect of frequency of vibration ranging from sub-resonance to over-resonance frequencies. The results showed that the overall heat transfer coefficient enhan

The dependence of the cross-section of the coherent and incoherent radiation peaks in the X-ray absorption experiment of different energies (20-800 Kev) was investigated. Cross-sectional dependence on the atomic number Z was included from the published data for (8) elements, ranging from carbon to silver (C-Ag). The proportional constant K was obtained between (σ_c/σ_i), with the atomic number Z from (6-47). The results show that the value of K exponentially changes with energy.

Bumpiness in the atmosphere is the vertical movement of air, whether
upward or downward movement and the bumpiness is accompanied by areas
of unrest in the air and wind. And contribute to each of the coups thermal
fronts, wind, wind and thunderstorms. Moreover, bumpiness is net of the
reasons that lead to circumstances is appropriate to cut the wind, and this
contributes to the formation of bumpiness in the atmosphere. The study found
that the noon of the times, which is expected to occur where clear-air
bumpiness during flights because of the warmth of the earth's surface. The
study found increased incidence of air hole during the summer, especially
July, due to increased incidence of coup surface, while the s

The need to create the optimal water quality management process has motivated researchers to pursue prediction modeling development. One of the widely important forecasting models is the sessional autoregressive integrated moving average (SARIMA) model. In the present study, a SARIMA model was developed in R software to fit a time series data of monthly fluoride content collected from six stations on Tigris River for the period from 2004 to 2014. The adequate SARIMA model that has the least Akaike's information criterion (AIC) and mean squared error (MSE) was found to be SARIMA (2,0,0) (0,1,1). The model parameters were identified and diagnosed to derive the forecasting equations at each selected location. The correlation coefficien

The need to create the optimal water quality management process has motivated researchers to pursue prediction modeling development. One of the widely important forecasting models is the sessional autoregressive integrated moving average (SARIMA) model. In the present study, a SARIMA model was developed in R software to fit a time series data of monthly fluoride content collected from six stations on Tigris River for the period from 2004 to 2014. The adequate SARIMA model that has the least Akaike's information criterion (AIC) and mean squared error (MSE) was found to be SARIMA (2, 0, 0) (0,1,1). The model parameters were identified and diagnosed to derive the forecasting equations at each selected location. The correlat

Total quality management  considers one of the modern scientific entrances  which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have  in a manner in which they can be addressed and find ways to avoid them in the future when repeated.                          &n

The content of redox sensitive trace element (V, Co, Ni, and Mo) in the bituminous limestone of the Euphrates Formation (E. Miocene) and bituminous gypsum of the Fatha Formation (M. Miocene) in the Hit Abu-Jir village area, Anbar governorate were determined using Inductively-Coupled Plasma Mass Spectrometer (ICP-MS), in order to infer the origin of the hydrocarbon and the depositional conditions of the organic matter. Hydrocarbons species by using FTIR technique was identified as aliphatic, aromatic compound, hydroxyl acids, hydroxyl group, sulfoxide and sulfur. Bitumen occurrences in these formations is a result of the hydrocarbon seepages that moved up under high pressure along the Abu-Jir fault Zone, and then were intruded in the lime

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci