A detailed experimental study was devoted to the anodic oxidation of oxalic acid using manganese dioxide rotating cylinder anode with the objective to evaluate in a systematic way the effect on the oxalic acid oxidation process of several relevant parameters, including the presence of sodium chloride, the current density (J), the rotation speed, the temperature, and the initial concentration of oxalic acid. Thin manganese dioxide film on graphite substrate has been prepared by electrochemical oxidation from MnSO4-H2SO4 electrolyte. The morphology of this electrode was investigated by XRD, SEM, EDS and AFM techniques. The results show that a firm γ-structure of MnO2 film on graphite rod can be obtained successfully. The results indicate tha

The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

The research aims at introducing the principles of six sigma and if it had any effect of the dimensions of six sigma to improve the performance of the dentists and the availability of an appropriate environment in the center Specialist respondent to the application of six sigma principles and how to adopt Specialized Center under the dimensions of the six sigma and if there informed enough with the management methodology six sigma, and if you can adopt six sigma as one of the entrances to reduce medical errors. So  Search creating six sigma five dimensions and are (the commitment and support of senior management, the focus  on the patient, continuous improvement, training and civil, and infrastructure) as a variable int

Objective(s): In the present study, glycerin is used as a substitute for tin-foil and cold mold seal (Alginate mould seal)
in the process of curing heat and cold-cure acrylic resin denture base against stone and plaster.
Methodology: 60 specimens were prepared from heat-cure acrylic resin and cold-cure acrylic resin denture base. The
study includes 12 groups of specimens depending on the type of processing, investment material and type of
separating medium that are used in curing process. Each group of them contains 5 specimens for each test.
Some of physical properties of the processed acrylic denture base that (water sorption and solubility) have been
compared with those processed using tin-foil and tin-foil substitut

This paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on th

Many problems were encountered during the drilling operations in Zubair oilfield. Stuckpipe, wellbore instability, breakouts and washouts, which increased the critical limits problems, were observed in many wells in this field, therefore an extra non-productive time added to the total drilling time, which will lead to an extra cost spent. A 1D Mechanical Earth Model (1D MEM) was built to suggest many solutions to such types of problems. An overpressured zone is noticed and an alternative mud weigh window is predicted depending on the results of the 1D MEM. Results of this study are diagnosed and wellbore instability problems are predicted in an efficient way using the 1D MEM. Suitable alternative solutions are presented

This paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on the exp

The acceptance sampling plans for generalized exponential distribution, when life time experiment is truncated at a pre-determined time are provided in this article. The two parameters (α, λ), (Scale parameters and Shape parameters) are estimated by LSE, WLSE and the Best Estimator’s for various samples sizes are used to find the ratio of true mean time to a pre-determined, and are used to find the smallest possible sample size required to ensure the producer’s risks, with a pre-fixed probability (1 - P^*). The result of estimations and of sampling plans is provided in tables.

Key words: Generalized Exponential Distribution, Acceptance Sampling Plan, and Consumer’s and Producer Risks

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar