The aim of this study is to use style programming goal and technical programming goal fuzzy to study assessing need annual accurately and correctly depending on the data and information about the quantity the actual use of medicines and medical supplies in all hospitals and health institutions during a certain period where they were taking the company public for the marketing of medicines and medical supplies sample for research. Programming model was built goal to this problem, which included (15) variable decision, (19) constraint and two objectives:

1 - rational exchange of budget allocated for medicines and supplies.
2 - ensure that the needs of patients of medicines and supplies needed to improve

Mixed convection heat transfer in a vertical concentric annulus packed with a metallic porous media and heated at a constant heat flux is experimentally investigated with water as the working fluid. A series of experiments have been carried out with a Rayleigh number range from Ra=122418.92 to 372579.31 and Reynolds number that based on the particles diameter of Re_d=14.62, 19.48 and 24.36. Under steady state condition, the measured data were collected and analyzed. Results show that the wall surface temperatures are affected by the imposed heat flux variation and Reynolds number variation. The variation of the local heat transfer coefficient and the mean Nusselt number are presented and analyzed. An empirical

The research included five sections containing the first section on the introduction of the research and its importance and was addressed to the importance of the game of gymnastic and skilled parallel effectiveness and the importance of learning, but the problem of research that there is a difference in learning this skill and difficulty in learning may be one of the most important reasons are fear and fear of falling and injury, And a lack of sense of the movement of the movement is one of the obstacles in the completion of the skill and the goal of research to design a device that helps in learning the skill of descending Almtor facing with half a cycle according to the typical locomotor track on the parallel device of the technical men'

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The excellent specifications of electrodes coated with lead dioxide material make it of great importance in the industry. So it was suggested this study, which includes electrodeposition of lead dioxide on graphite substrate, knowing that the electrodeposition of lead dioxide on graphite studied earlier in different ways.

In this work the deposition process for lead dioxide conducted using electrolytic solution containing lead nitrate concentration 0.72 M with the addition of some other material to the solution, such as copper nitrate, nickel nitrate, sodium fluoride and cetyl trimethyl ammonium bromide, but only in very small concentrations. As for the operating conditions, the effect of change potential and temperature as well

In this study, thermal characteristics of a two-phase closed heat pipe were investigated experimentally and theoretically. A two-phase closed heat pipe (copper container, Fluorocarbon FC-72 (C6F14) working fluid) was fabricated to examine its performance under the effect of input heat flux range of 250–1253 W/m2 , 70% fill charge ratio and various tilt angles. The temperature distribution along the heat pipe, input heat to evaporator section, and output heat from condenser were monitored. A comprehensive mathematical model was developed to investigate the steadystate heat transfer performance of a two-phase closed heat pipe. A steady state analytical model, is presented to determine important parameters on the design of two-phase close

Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 0⁰, inclined position by α= 45 ⁰ and vertical position by α= 90⁰). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

In this study, the flow and heat transfer characteristics of Al₂O₃-water nanofluids for a range of the Reynolds number of 3000, 4500, 6000 and 7500 with a range of volume concentration of 1%, 2%, 3% and 4% are studied numerically. The test rig consists of cold liquid loop, hot liquid loop and the test section which is counter flow double pipe heat exchanger with 1m length. The inner tube is made of smooth copper with diameter of 15mm. The outer tube is made of smooth copper with diameter of 50mm. The hot liquid flows through the outer tube and the cold liquid (or nanofluid) flow through the inner tube. The boundary condition of this study is thermally insulated the outer wall with uniform velocity a