With the increasing intensity of the ecological and environmental problems and the scarcity of fresh water, this paper was introduced to investigate the ability to use treated wastewater as a cooling media via studying its behavior throughout a cooling tower. The simultaneous transfer of heat and mass from the treated wastewater to air over splash-fill packing arranged in a zigzag manner was studied. The characteristic of the cooling tower, the outlet water temperature, and the rejected heat were investigated as the water-to-air ratio and inlet water temperature were varied. The core results show that the cooling tower of the tower decreases with increasing water-to-air ratio, and increases with the raise of inlet water temperature.

The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

The aim of this research is to identify the strengths and weaknesses of organizational health in the Iraqi Central Handball Federation from the point of view of those who manage the implementation of the annual curriculum, and adopt a descriptive approach in the method of studying the case. This is based on a sample of administrators of the Iraqi Handball Federation curriculum [trainers, governors, members, president, the 138 members of the Central Federation's Administrative Authority, the President, members of the sub-federations of the sports market (2021/2022) selected deliberately by 100% and then divided into statistical analysis sample (30), reconnaissance sample (10), and application sample (98)]. The regulatory health questionnaire

Field experiment conducted to measured Slippage, Effective field capacity, Field Efficiency, Soil Volume Disturbed and Specific Productivity Tillage in silt clay loam soil with depth 18 cm in Baghdad- Iraq. Split – split plot design under randomized complete block design with three replications using Least Significant Design 5 % was used. Three factor used in this experiment included Two types of plows included Chisel and Disk plows which represented main plot , Three Tires Inflation Pressure was second factor included 1.1 ,1.8 and 2.7 Bar, and Three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Result show chisel plow recorded best parameters performance

Forty-eight aborted women (Iraqi Arab Muslims) at the first trimester with a serological evidence of toxoplasmosis were investigated. Two age- and ethnic-matched control groups were included: 40 aborted women due to accidental events (Control I), and 40 unmarried (virgin) women (Control II). The subjects were evaluated for the following parameters: HLA-class I antigens (A, B and Cw), blood groups, total and differential counts of leukocytes, lymphocyte subpopulations (CD3+, CD4+ and CD20+ cells), phagocytosis of heat-killed yeast (phagocytic index and NBT index), and total serum levels of immunoglobulins (IgA, IgG and IgM) and complement components (C3 and C4). The HLA-A2 and -Cw8 antigens were significantly increased in the patien

The world seen rapid developments in the field of information technology within all life fields, particularly the educational field. Usually, we find the traditional educational methods lack a sense of realism and interaction. Solving this problem is by utilizing virtual reality technology to make actual practice present in the classroom. As an interactive technology, it provides students with an accessible, reliable environment that was previously unavailable and offered an opportunity for learning by practicing instead of teacher-centered learning and within a vision that does not look at the past but looks to the future. Virtual reality technology will change the nature of the relationship between the teacher and the student. Thus, the c

Background: Diabetic cheiroarthropathy is a term derived from the Greek word “cheiros” meaning “of the hand”, It is characterized by stiff hands with distinctively thick, tight, and waxy skin, especially on the dorsal aspects of the hands. It is part of long term complication of diabetes and many suggest it is associated with microvascular complication. The aim of the study was to determine the prevalence of diabetic cheiroarthropathy in Iraqi patients with diabetes, and to study its association with diabetic retinopathy and glycemic control. Material and Methods: A cross-sectional study in which 110 diabetic patients and 110 non-diabetic healthy people who accepted to take part in the study were ran