Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

The water injection of the most important technologies to increase oil production from petroleum reservoirs. In this research, we developed a model for oil tank using the software RUBIS for reservoir simulation. This model was used to make comparison in the production of oil and the reservoir pressure for two case studies where the water was not injected in the first case study but adding new vertical wells while, later, it was injected in the second case study. It represents the results of this work that if the water is not injected, the reservoir model that has been upgraded can produce only 2.9% of the original oil in the tank. This case study also represents a drop in reservoir pressure, which was not enough to support oil production

         The accurate extracting, studying, and analyzing of drainage basin morphometric aspects is important for the accurate determination of environmental factors that formed them, such as climate, tectonic activity, region lithology, and land covering vegetation.

This work was divided into three stages; the 1^st stage was delineation of the Al-Abiadh basin borders using a new approach that depends on three-dimensional modeling of the studied region and a drainage network pattern extraction using (Shuttle Radar Topographic Mission) data, the 2^nd was the classification of the Al-Abiadh basin streams according to their shape and widenings, and the 3^rd was ex

Well-dispersed Cu2FeSnSe4 (CFTSe) nanoparticles were first synthesized using the hot-injection method. The structure and phase purity of as-synthesized CFTSe nanoparticles were examined by X-ray diffraction (XRD) and Raman spectroscopy. Their morphological properties were characterized by scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The average particle sizes of the nanoparticles were about 7-10 nm. The band gap of the as-synthesized CFTS nanoparticles was determined to be about 1.15 eV by ultraviolet-visible (UV-Vis) spectrophotometry. Photoelectrochemical characteristics of CFTSe nanoparticles were also studied, which indicated their potential application in solar energy water splitting.

This study focuses on CFD analysis in the field of the shell and double concentric tube heat exchanger. A commercial CFD package was used to resolve the flow and temperature fields inside the shell and tubes of the heat exchanger used. Simulations by CFD are performed for the single shell and double concentric tube.

This heat exchanger included 16 tubes and 20 baffles. The shell had a length of 1.18 m and its diameter was 220 mm. Solid Works 2014, ANSYS 15.0 software was used to analyze the fields of flow and temperature inside the shell and the tubes. The RNG k-ε model was used and it provided good results. Coarse and fine meshes were investigated, showing that aspect ratio has no significant effect. 14 million

Low-temperature stratification, high-volumetric storage capacity, and less-complicated material processing make phase-changing materials (PCMs) very suitable candidates for solar energy storage applications. However, their poor heat diffusivities and suboptimal containment designs severely limit their decent storage capabilities. In these systems, the arrangement of tubes conveying the heat transport fluid (HTF) plays a crucial role in heat communication between the PCM and HTF during phase transition. This study investigates a helical coil tube-and-shell thermal storage system integrated with a novel central return tube to enhance heat transfer effectiveness. Three-dimensional computational fluid dynamics simulations compare the proposed d

Background: ?-L-Fucose is a methyl pentose sugar, had the ability to kill bacteria, controlling infection and normalize immune function. The objective of this study is to determine the effect of sulcular injection of fucose on rabbits periodontium , throughout measuring the level of some proinflammatory cytokine ; interlukine 1beta ( IL-1beta) and tumor necrosis factor ( TNF-alpha) in sera of rabbits before fucose injection and at 3 days after fucose injection. Materials and Methods: The study was carried on using ( 20 ) male rabbits of the same species weighted (1-1.5 kg ) , the blood samples were collected from hearts of 20 rabbits before fucose injection and consider as( non injected group) , and after 3 days of fucose injection and con

      In this article,  the existence of thermal radiation with Copper- water nanofluid, the effect of heat transfer in  unsteady magnetohydrodynamics (MHD) squeezing and suction-injection on the flow between parallel plates( porous medium) are studied. Rosseland approximation and   the radiation of  heat flux are used to depict the energy equation. The set of ordinary differential equations  with  boundary conditions are analytically resolved by applying a new approach method (NAM). The influences of thermal field and physical parameters on dimensionless flow field  have been displayed in tabular and graphs form. The presented results show that the heat transfer coefficient is reduced by the thermal radiation coefficient in