The research involves using phenol – formaldehyde (Novolak) resin as matrix for making composite material, while glass fiber type (E) was used as reinforcing materials. The specimen of the composite material is reinforced with (60%) ratio of glass fiber.

      The impregnation method is used in test sample preparation, using molding by pressure presses.

      All samples were exposure to (Co⁶⁰) gamma rays of an average energy (2.5)Mev. The total doses were (208, 312 and 728) KGy.

      The mechanical tests (bending, bending strength, shear force, impact strength and surface indentation) were performed on un irradiated and irrad

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

This study investigates the influence of Strategic Consensus (SC) on Organizational Performance (OP), with Strategic Alignment (SA) serving as a mediating variable, within private academic institutions in Iraq. The research utilized scales developed to measure each variable: SC, OP, and SA, all of which are unidimensional. The sample comprised 131 senior participants, including deans and faculty council members, with questionnaires distributed across three institutions: Dijla University College (35 respondents), Baghdad College of Economic Sciences (31 respondents), and the University of Uruk (65 respondents). Data analysis employed various statistical techniques, including normality testing, confirmatory factor analysis, descriptive statis

This paper presents the design and analysis of composite right left hand (CRLH) electromagnetic bandgap (EBG) structure. The proposed unit cell is consistent of a dielectric substrate with dimensions of 5×5×1 mm 3 made of FR4-Epoxy with εr = 4.4 underneath of a conductive patch with dimensions of 4.4×4.4mm 2 . The unit cell is structured to perform a negative permittivity (ε) and negative permeability (µ) in different bands. The proposed unit cell is developed to 5G systems in the sub-6GHz bands. In this work, a complete analysis of the unit cell in terms of Sparameters, constitutive parameters and refraction index are evaluated using HFSS simulation package based on Finite Element Method (FEM).

Each sport has its own energy requirements that differ from the energy requirements of other sports, and a different method is used in each of them, so the trainer must first rely on the principle of privacy in training first, that is, privacy according to the working energy system, that is, he defines the controlling energy system In that event, and how the muscles use the available energy to perform according to the energy production systems. As we find the serving skill is the first volleyball skill with which the team starts the match in order to be able to gain points directly, through knowledge it turns out that there is a weakness in the skill performance, especially the skill of serving and being The key to victory for volle

Human beings are starting to benefit from the technology revolution that witness in our time. Where most researchers are trying to apply modern sciences in different areas of life to catch up on the benefits of these technologies. The field of artificial intelligence is one of the sciences that simulate the human mind, and its applications have invaded human life. The sports field is one of the areas that artificial intelligence has been introduced. In this paper, artificial intelligence technology Fast-DTW (Fast-Dynamic Time Warping) algorithm was used to assess the skill performance of some karate skills. The results were shown that the percentage of improvement in the skill performance of Mai Geri is 100%.

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

Ceramic coating compose from a ceramic mixture (MgO, Al₂O₃) and metall (Al-Ni) were produced by Thermal Spray Technique. The mixed ratio of used materials Al:Ni (50%) and 40% of Al₂O₃ and 10% MgO. This mixture was spray on a stainless steel substrate of type (316 L) by using thermal spray with flame method and at spraying distances (8, 12, 16 and 20) cm, then the prepared films were treated by laser and thermal treatment. After that performing a hardness and adhesion tests were eximined. The present study shows that the best value of the thermal treatment is 1000 ℃ for 30 mint; the optimum spray distance is 12 cm and most suitable laser is 500 mJ where the microscopic and mechanical character