The aim of the present work is to develop a new class of natural fillers based polymer composites with sawdust (S.D) which used two particle sizes (1.2 μm & 2.3 μm) and different weight percentage from sawdust (10%, 15%, and 20%). The mechanical properties studied include hardness (shore D) for all samples at normal conditions (N.C). The unsaturated polyester (UPE) and its composites samples were immersed in water for  30 days to find the effect of particle size of sawdust (S.D) on the weight gain (Mt %) by water for all the samples, also to find the effect of water on their hardness. The results show that the composite materials of sawdust (S.D) fillers which has particle size (1.2 μm) better than (2.3 μm) particle size bef

In this paper, a theoretical study to the effect of journal misalignment on the static characteristics of oil filled porous journal bearing when lubricated with couple stress fluid has been carried out.

The analytical model used through this work is for a bearing with isotropic permeability. Considering isotropic permeability the Reynolds' equation for the oil film is modified to include a so – called filter term and the effect of fluid coupled stress. The pressure equation for the porous medium is obtained from Darcy's law and continuity equation. The equation which was used to evaluate the oil film thickness was modified to include the effect of possible misalignment in longitudinal and transverse directions. The governing eq

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

An experimental and numerical study was carried out to investigate the heat transfer by natural convection in a three dimensional annulus enclosure filled with porous media (silica sand) between two inclined concentric cylinders with (and without) annular fins attached to the inner cylinder under steady state condition. The experiments were carried out for a range of modified Rayleigh number (0.2 ≤Ra*≤ 11) and extended to Ra*=500 for numerical study and for annulus inclination angle of (δ = 0˚, 30˚, 60˚ and 90˚). The numerical study was to give the governing equation under assumptions that used Darcy law and Boussinesq’s approximation and then it was solved numerically using finite difference approximation. It was found that t

In this work ,porous silicon(PS) substrate has been used to fabricate a sensor of structures(Al/n PSi/n-Si/Al) using infrared laser in a assisting Etching process at several times (8,16,and24 min) and current density(J) of about(25mA/cm2) on silicon(Si) substrates type of n and tested for CO2 gas molecules and then modulated using MATLAB program. J-V characteristic was analyzed. Different parameter determine such as, Porosity (%), Layer thickness (%) and relative permittivity of the fabricated PS substrate. Several shape and sizes of pores were obtained from the scanning electron microscope device such as pore, rectangular and cylindrical structure for infrared illuminated (IR). The Porosity (%) and Layer thickness (%) take control on se

The electrical properties of CdO/porous Si/c-Si heterojunction prepared by deposition of CdO layer on porous silicon synthesized by electrochemical etching were studied. The structural, optical, and electrical properties of CdO (50:50) thin film prepared by rapid thermal oxidation were examined. X-ray diffraction (XRD) results confirmed formation of nanostructured silicon layer the full width half maximum (FWHM) was increased after etching. The dark J-V characteristics of the heterojunction showed strong dependence on etching current density and etching time. The ideality factor and saturation current of the heterojunction were calculated from J-V under forward bias. C-V measurements confirmed that the prepared heterojunctions are abrupt

Based on the density functional theory (DFT) , the stability of molecular complexes has been predicted according to hard-soft acid base (HSAB) theory. Relative stability of products and reactivity of soft base sulfide derivatives with halogens (Iodine , Bromine , Chlorine) as soft acid was studied to determine the relative ability of these reactants causing the reaction to be more spontaneous.
DFT at the levels of B3LYP/3-21G and B3LYP/3-21G (d) was used to study HOMO LUMO energy gaps , bonds length and total energy to calculate the softness sequence of each type of acid or base mentioned in this work. All cases studied prove that iodine can be considered as the most softness acid and ethyl methyl sulfide≈ dimethyl sulfide the most

Social protection meets different aspects of the needs of vulnerable groups, such as the economic, health, education, and family relations and ties in the Iraqi society. This is because vulnerable groups have suffered from social and economic influences that have negative implications on the social reality as a whole. Poverty is a case in point, which paved the way to frequent setbacks that have led to social structure instability. Accordingly, the present study aims to examine the role and effect of the Net of Social Protection Program in equally distributing social protection to curb or mitigate any negative consequnces that might happen to the poor segments and vulnerable people, who are succeptible to shocks, such as: the orphans, un