The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

The present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z₀ +C.R.T/9.8(d²/D²+1) [Exp. [-9.8(d

     In this paper, the maximum likelihood estimator and the Bayes estimator of the reliability function for negative exponential distribution has been derived, then a Monte –Carlo simulation technique was employed to compare the performance of such estimators. The integral mean square error (IMSE) was used as a criterion for this comparison. The simulation results displayed that the Bayes estimator performed better than the maximum likelihood estimator for different samples sizes.

The main objective of this study is to experimentally investigate the effect of the CMC polymeric drag reducer on the pressure drop occurred along the annulus of the wellbore in drilling operation and investigate the optimum polymer concentration that give the minimum pressure drop. A flow loop was designed for this purpose consist from 14 m long with transparent test section and differential pressure transmitter that allows to sense and measure the pressure losses along the test section. The results from the experimental work show that increasing in polymer concentration help to reduce the pressure drop in annulus and the optimum polymer concentration with the maximum drag reducing is 0.8 kg/m³. Also increasing in flow rate a

In this study, the effect of construction joints on the performance of reinforced concrete beams was experimentally investigated. Seven beam specimens, with dimensions of 200×100×1000 mm, were fabricated. The variables were considered including; the location and configuration of the joints. One beam was cast without a joint (Reference specimen), two specimens were fabricated with a one horizontal joint located either at tension, or compression zone. The fourth
beam had two horizontal joints placed at tension, and compression area. The remaining specimens were with one or two inclined joints positioned at the shear span or beam’s mid-span. The specimens were subjected to a monotonic central concentrated loading until the failure. T

From the sustainability point of view a combination of using water absorption polymer balls in concrete mix produce from Portland limestone cement (IL) is worth to be perceived. Compressive strength and drying shrinkage behavior for the mixes of concrete prepared by Ordinary Portland Cement (O.P.C) and Portland limestone cement (IL) were investigated in this research. Water absorbent polymer balls (WAPB) are innovative module in producing building materials due to the internal curing which eliminates autogenous shrinkage, enhances the strength at early age, improve the durability, give higher compressive strength at early age, and reduce the effect of insufficient external curing. Polymer balls (WAPB) had been used in the mixes of thi

There is no access to basic sanitation for half the world's population, leading to Socioeconomic issues, such as scarcity of drinking water and the spread of diseases. In this way, it is of vital importance to develop water management technologies relevant to the target population. In addition, in the separation form of water treatment, the compound often used as a coagulant in water treatment is aluminum sulfate, which provides good results for raw water turbidity and color removal. Studies show, however, that its deposition in the human body, even Alzheimer's disease, can cause serious harm to health and disease development. The study aims to improve the coagulation/flocculation stage related to the amount of flakes, i

Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

 Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of ​​water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni