In this paper, isobutane (R-600a) is used as a suitable substitute for (R-134a) when changing the length of capillary tube. And the experimental data on capillary tube are obtained under different conditions such as (subcooling and ambient temperatures) on domestic refrigerator (9ft3 size), this data shows that (R-600a) a suitable substitute for (R134a) .The test presented a model for a steady state, two-phase flow in capillary tube for vapour compression system .The numerical model depends on conservation equations (mass, energy and momentum) as wall as the equation of state for refrigerant. The solution methodology was implemented by using finite difference techniques. The system results indicate that it is possible to change the refri

This work introduces a new electrode geometry for making holes with high aspect ratios on AISI 304 using an electrical discharge drilling (EDD) process. In addition to commercially available cylindrical hollow electrodes, an elliptical electrode geometry has been designed, manufactured, and implemented. The principal aim was to improve the removal of debris formed during the erosion process that adversely affects the aspect ratio, dimensional accuracy, and surface integrity. The results were compared and discussed to evaluate the effectiveness of electrode geometry on the machining performance of EDD process with respect to the material removal rate (MRR,) the electrode wear rate (EWR), and the tool wear ratio (TWR). Dimensional features an

The city of Jalawla is the administrative center of Jalawla district. It is located in the district of Khanaqin with a population of 62117 inhabitants in 2018. The city of Jalawla suffers from an imbalance in the geographical distribution of educational services among the residential neighborhoods. There are only two schools in the camp district According to the city's population, if the city of Jalawla needs eleven kindergartens and needs one primary school, eight middle schools, two preparatory schools, three secondary schools and two vocational schools. Despite the low share of the teacher or teacher for the number of students (25) students Enrollment in schools for the school of high school athletes and school students. Which determi

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 article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to

The object of the presented study was to monitor the changes that had happened in the main features (water, vegetation, and soil) of Al-Hammar Marsh region. To fulfill this goal, different satellite images had been used in different times, MSS 1973, TM 1990, ETM+ 2000, 2002, and MODIS 2009, 2010. A new technique of the unsupervised classification called (Color Extracting Technique) was used to classify the satellite images. MATLAP programming used the technique and separated Al-Hammar Marsh from other water features (rivers, irrigated lands, etc.) when calculated the changes in the water content of the study region. ArcGIS 9.3 (arcMAP, arcToolbox) were used to achieve this work and calculate area of each class.

Biosorpion of lead (Pb), Cadmium (Cd) and Nickl(Ni) by dried biomass of Chara sp. for sample of BMP was used as alternative approach of conventional method. The range of removal percentages was between 92-97%, 70-98.7% and 46.6-96.6% for Pb, Cd and Ni respectively at 3h.Treatment time, with 300-500 mg dried weight from Chara sp. powder at pH 4, with 60 rpm at shaker. FTIR analysis showed the active groups which are responsible for sequestration of heavy metals represented by carboxyl, hydroxyl alkyl, amine and amide. The Biosorption equilibrium experiment for elements showed that the highest sorption percentage for three elements was, Pb 96.6% after 30 minute, for Cd was 100% after 15 minute and 40% to Ni after 75 minute, while the biosorp