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

Allah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit

In this study we examine the role that cooperative legislation can play in reducing informal employment. Cooperatives are considered the window of the social economy, which plays a major role in complementing traditional markets and collective labor, thus embracing the informal economy as the lifeboat for marginalized and excluded groups. Cooperatives come to regulate the informal economic sector as one of the options available for organization, by providing cooperatives in the provision of services and not by access to natural resources, and by facilitating the participation of decision makers in building skills for young people By supporting their ability to innovate, gaining the confidence of donor financial institutions, and ultimate

Objective: The aim of this study is to determine the role of spiral Computerized Tomography in the diagnosis and
detection the types of stroke.
Methodology: One hundred sixty two patients (162) (99 males and 63 females) their ages ranging from (13 – 80)
year, all of them are suffering from stroke. They were collected randomly from spiral Computerized Tomography
unit in Baquba Teaching hospital during the period from November / 2010 to December / 2011 .All the patients
were examined clinically and then done spiral Computerized Tomography examination.
Results : The results of this study showed that the stroke effected different age groups and both sex but males is
more affected than the females .The results of spiral

Risks are linked to banking activities. In order to overcome these risks, the bank has only the ability to rely on guarantees that are various and varied. These include traditional guarantees such as personal guarantees, commercial and real estate mortgages, insurance operations, specialized to cover the risks of foreign trade operations.

Including the procedures and procedures that the banking institution should abide by in the practice of its credit activities both before and after the grant to detect the risks surrounding them early and address them before they grow, by following the rules of banking governance of forming specialized committees in the bank, Monitoring credit operations and reviewing the credit portfolio to asc

Background: Except for the tight correlation to nasopharyngeal carcinoma, accumulating evidences show that Epstein-Barr virus (EBV) is correlated to other carcinomas. This study was to investigate the association of EBV with colorectal tumors.
Materials & methods: Forty paraffin embedded blocks of colorectal tumors (thirty were adenocarcinoma and ten were benign tumors) were all examined for the presence of EBV DNA with
the application of In Situ hybridization.
Results: In Situ EBV DNA signals was detected in 6 out of 30 (20%) of colorectal carcinoma with no observed signals in the sections from benign group.
Conclusion: Our results showed that infection of EBV exists in human colorectal adenocarcinoma

Abstract

The goal of this research is to know the quality of working life and its impact on the level of the organizational sense of alienation among a sample of teaching Anbar University in the center of Baghdad. Find and seek to achieve a number of cognitive and practical goals.

Where the quality of work life constitutes one of the main sources to enable organizations of excellence in light of the volatile environment, as is one of alienation regulatory organizations avoid the phenomena that occur because of their negative effects on performance and thus achieve their goals. The most research problem in question the existence of the main deficiencies in the application of the concepts of organiz

Abstract

Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.

On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.

The tax system in Iraq plays a prominent role in the process of attracting foreign investments to operate the money in the investment market of our country, through the incentives provided by the legal texts that stimulate foreign investors and pay to contract, and those incentives are the tax exemptions and tax obtained by the foreign investor, The Iraqi turned to that issue in the Iraqi investment law currently in force and amended, but we will try to shed light in this study on the extent of those incentives compared to what is granted by the comparative legislation? Is it enough that the legal texts brought by the Iraqi legislator to encourage foreign investor and reassurance of his money through investment in commercial projects wit