In this study, the effect of design parameters such as pipe diameter, pipe wall thickness, pipe material and the effect of fluid velocity on the natural frequency of fluid-structure interaction in straight pipe conveying fully developed turbulent flow were investigate numerically,analytically and experimentally. Also the effect of support conditions, simply-simply and clamped-clamped was investigated. Experimentally, pipe vibrations were characterized by accelerometer mounted on the pipe wall. The natural frequencies of vibration were analyzed by using Fast Fourier Transformer (FFT). Five test sections of two different pipe diameters of 76.2
mm and 50.8 mm with two pipe thicknesses of 3.7 mm and 2.4 mm and two pipe materials,stainles

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

The possibility of using activated carbon developed from date palm seeds wastes as a permeable reactive barrier (PRB) to remove copper from polluted shallow groundwater was investigated. The activated carbon has been developed from date palm seeds by dehydrating methods using concentrated sulfuric acid. Batch tests were performed to characterize the equilibrium sorption properties of new activated carbon in copper-containing aqueous solutions, while the sandy soil (aquifer) was assumed to be inert. Under the studied conditions, the Langmuir isotherm model gives a better fit for the sorption data of copper by activated carbon than other models. At a pilot scale, One-dimensional column experiments were performed, and an integrated model ba

This study aims to document and describe the speech sounds and sound inventory that are present in Sorani which is dialect of Kurdish and compare the results with their English counterparts.  The research concentrates on the voicing system and the quality of Sorani sounds which are measured by using the voice onset time (VOT) of the stop consonants, and the first three formants of the vowel sounds; the closure duration of voiceless stop consonants in medial position is measured as well.

Ten native speakers of the Sorani dialect (5 males and 5 females) participated in this experiment. All speakers are between 20 and 50 years of age, were born in Sulaimanyiah, migrated to the US, and remain in the US at the time of recording.

Chemical pollution is a very important issue that people suffer from and it often affects the nature of health of society and the future of the health of future generations. Consequently, it must be considered in order to discover suitable models and find descriptions to predict the performance of it in the forthcoming years. Chemical pollution data in Iraq take a great scope and manifold sources and kinds, which brands it as Big Data that need to be studied using novel statistical methods. The research object on using Proposed Nonparametric Procedure NP Method to develop an (OCMT) test procedure to estimate parameters of linear regression model with large size of data (Big Data) which comprises many indicators associated with chemi

Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduc

Abstract 

Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000^oC for 1hr) were used, with the addition of different proportions of MgO and Al₂O₃, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.

Many batches of Bauxite/MgO, Bauxite/Al₂O₃, Bauxite/MgO/Al₂O₃, and   Porcelanite/ MgO/Al₂O₃ were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .

The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use