The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

An experimental study was performed to estimate the forced convection heat transfer performance and the pressure drop of a single layer graphene (GNPs) based DI-water nanofluid in a circular tube under a laminar flow and a uniform heat flux boundary conditions. The viscosity and thermal conductivity of nanofluid at weight concentrations of (0.1 to 1 wt%) were measured. The effects of the velocity of flow, heat flux and nanoparticle weight concentrations on the  enhancement of the heat transfer are examined. The Nusselt number of the GNPs nanofluid was enhanced as the heat flux and the velocity of flow rate  increased, and the maximum Nusselt number  ratio (Nu nanofluid/ Nu base fluid)   and thermal performance factor

Background: With the increasing demands for adult orthodontics, a growing need arises to bond attachments to porcelain surfaces. Optimal adhesion to porcelain surface should allow orthodontic treatment without bond failure but not jeopardize porcelain integrity after debonding.The present study was carried out to compare the shear bond strength of metal bracket bonded to porcelain surface prepared by two mechanical treatments and by using different etching systems (Hydrofluoric acid 9% and acidulated phosphate fluoride 1.23%). Materials and Methods: The samples were comprised of 60 models (28mm *15mm*28mm) of metal fused to porcelain (feldspathic porcelain). They were divided as the following: group I (control): the porcelain surface left u

Let M be an R-module, where R is a commutative ring with unity. A submodule N of M is called e-small (denoted by N e  M) if N + K = M, where K e  M implies K = M. We give many properties related with this type of submodules.

This work is concerned with the design and performance evaluation of a shell and double concentric tubes heat exchanger using Solid Works and ANSY (Computational Fluid Dynamics).

Computational fluid dynamics technique which is a computer-based analysis is used to simulate the heat exchanger involving fluid flow, heat transfer. CFD resolve the entire heat exchanger in discrete elements to find: (1) the temperature gradients, (2) pressure distribution, and (3) velocity vectors.  The RNG k-ε model of turbulence is used to determining the accurate results from CFD.

The heat exchanger design for this work consisted of a shell and eight double concentric tubes. The number of inlets are three and that of o

This paper proposes a completion that can allow fracturing four zones in a single trip in the well called “Y” (for confidential reasons) of the field named “X” (for confidential reasons). The steps to design a well completion for multiple fracturing are first to select the best completion method then the required equipment and the materials that it is made of. After that, the completion schematic must be drawn by using Power Draw in this case, and the summary installation procedures explained. The data used to design the completion are the well trajectory, the reservoir data (including temperature, pressure and fluid properties), the production and injection strategy. The results suggest that multi-stage hydraulic fracturing can

Thin films of CuPc of various thicknesses (150,300 and 450) nm have been deposited using pulsed laser deposition technique at room temperature. The study showed that the spectra of the optical absorption of the thin films of the CuPc  are two bands of absorption one in the visible region at about 635 nm, referred to as Q-band, and the second in ultra-violet region where B-band is located at 330 nm. CuPc thin films were found to have direct band gap with values around (1.81 and 3.14 (eV respectively. The vibrational studies were carried out using Fourier transform infrared spectroscopy (FT-IR). Finally, From open and closed aperture Z-scan data non-linear absorption coefficient and non-linear refractive index have been calculated res

Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.