The work of this paper is an investigation to improve the condenser performance of the automobile air conditioning system by enhancing the air-side heat transfer from the condenser through the use of an air guide net installed in front of the condenser face which is basically an aluminum plate having a circular entrance shape for the air passage.  The A/C system was examined under two types of test. The first test was conducted the air guide net, while the second was done with the air guide net. The performances of the A/C system under these tests were compared. For the second type of test, the experiment was carried out with three different size of air guide net, three different circular diameters (2, 3 and 3.5 cm) a

Purpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.

a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.

Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

Abstract

The research aims to determine the role of the efficiency of Human Resources Information System in the effectiveness of Employees Performance Appraisal System in the Ministry of Higher Education and Scientific Research / Center for the ministry, it was touching the researchers need the ministry to devise methods that employ outputs Human Resources Information System in the organization surveyed for the development of methods and levels of process evaluate the performance of its employees, in order to identify the extent of the role played by human resources information system in the process of assessing the performance of employees, we raised the question of the President as follows:

The research deals with the concept of rationalization of consumption, which is legitimately legitimized, by indicating the permissibility of consumption and its limits in Islam, the legitimate aspects of spending and its controls, and the concept of development in the Islamic economy. The researcher followed the descriptive method by presenting the legal texts and jurisprudential opinions and linking them to contemporary economic problems.The research has reached several conclusions, the most important of which is that the goal of Islam in relation to consumption is to inform the Muslim of the amount of economic maturity, and the truth of alms is good in money and religion. It is necessary for achieving maturity that both means

One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

Abstract
         The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.

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          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

     Heavy metal ion removal from industrial wastewater treatment systems is still difficult because it contains organic contaminants. In this study, functional composite hydrogels with photo Fenton reaction activity were used to decompose organic contaminants. Fe₃O₄ Nanoparticle, chitosan (CS), and other materials make up the hydrogel. There are different factors that affected Photo-Fenton activity including (pH, H₂O₂ conc., temp., and exposure period). Atomic force microscopy was used to examine the morphology of the composite and its average diameter (AFM). After 60 minutes of exposure to UV radiation, CS/ Fe₃O₄ hydrogel composite had degraded methylene blue (M.B.)