The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

As the temperature of combustion gases is higher than the melting temperature of the turbine materials, cooling of turbine parts in a gas turbine engine is necessary for safe operation. Cooling methods investigated in this computational study included cooling flow losses. Film-cooling is one typically used cooling method whereby coolant is supplied through holes passage, in present study the holes placed along the camber line of the blade. The subject of this paper is to evaluate the heat transfer that occur on the holes of blade through different
blowing coolant rates. The cases of this study were performed in a low speed wind tunnel with two tip gap at small and large (0.03 and 0.09cm) and multiple coolant flow rates through the fil

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

In this paper, an experimental analysis of conventional air-cooled and microchannel condensers in automotive vapor compression refrigeration cycle concerning heat transfer coefficient and energy using R134a as a refrigerant was presented. The performance of two condensers and cycles tested regarding ambient temperature which it was varied from 40^oC to 65^oC, while the indoor temperature and load have been set to be 23^oC and 2200 W respectively. Results showed that the microchannel condenser has 224 % and 77 % higher refrigerant side and air side heat transfer coefficient respectively than the coefficients of the conventional condenser. Thus, the COP, in case of using the microchannel

A novel encapsulated deep eutectic solvent (DES) was introduced for biodiesel production via a two-step process. The DES was encapsulated in medical capsules and were used to reduce the free fatty acid (FFA) content of acidic crude palm oil (ACPO) to the minimum acceptable level (< 1%). The DES was synthesized from methyltriphenylphosphonium bromide (MTPB) and p-toluenesulfonic acid (PTSA). The effects pertaining to different operating conditions such as capsule dosage, reaction time, molar ratio, and reaction temperature were optimized. The FFA content of ACPO was reduced from existing 9.61% to less than 1% under optimum operating conditions. This indicated that encapsulated MTPB-DES performed high catalytic activity in FFA esterificatio

Acute appendicitis is the most common surgical abdominal emergency. Its clinical diagnosis remains a challenge to surgeons, so different imaging options were introduced to improve diagnostic accuracy. Among these imaging modality choices, diagnostic medical sonography (DMS) is a simple, easily available, and cost effective clinical tool. The purpose of this study was to assess the accuracy of DMS, in the diagnosis of acute appendicitis compared to the histopathology report, as a gold standard. Between May 2015 and May 2016, 215 patients with suspected appendicitis were examined with DMS. The DMS findings were recorded as positive and negative for acute appendicitis and compared with the histopathological results, as a gold standard