Refractive indices (nD), viscosities (η) and densities (r) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes(Vm E). The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, Vm E and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, Vm E and ∆nD values were negative at 298.15K. Effect of carbon atoms

Refractive indices (nD), viscosities (η) and densities (ρ) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes (VmE) The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, VmE and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, VmE and ∆nD values were negative at 298.15K. Effect of carbo

Modern asphalt technology has adopted nanomaterials as an alternative option to assert that asphalt pavement can survive harsh climates and repeated heavy axle loading during service life and prolong pavement life. This work aims to elucidate the behavior of the modified asphalt mixture fracture model and assess the fatigue and Rutting performance of Hot Mix Asphalt (HMA) mixes using the outcomes of indirect Tensile Strength (IDT), Semicircular bend (SCB) and rutting resistance; for this, a single PG (64−16) nanomodified asphalt binder with 5 % SiO2 and TiO2 have been investigated through a series of laboratory tests, including: Resilient modulus, Creep compliance, and tensile strength, SCB, and Flow Number (FN) to study their potential

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

Cluster analysis (clustering) is mainly concerned with dividing a number of data elements into clusters. The paper applies this method to create a gathering of symmetrical government agencies with the aim to classify them and understand how far they are close to each other in terms of administrative and financial corruption by means of five variables representing the prevalent administrative and financial corruption in the state institutions. Cluster analysis has been applied to each of these variables to understand the extent to which these agencies are close to other in each of the cases related to the administrative and financial corruption.           

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is