Sewer systems are used to convey sewage and/or storm water to sewage treatment plants for disposal by a network of buried sewer pipes, gutters, manholes and pits. Unfortunately, the sewer pipe deteriorates with time leading to the collapsing of the pipe with traffic disruption or clogging of the pipe causing flooding and environmental pollution. Thus, the management and maintenance of the buried pipes are important tasks that require information about the changes of the current and future sewer pipes conditions. In this research, the study was carried on in Baghdad, Iraq and two deteriorations model's multinomial logistic regression and neural network deterioration model NNDM are used to predict sewers future conditions. The results of the

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

Iron oxide(Fe3O4) nanoparticles of different sizes and shapes were synthesized by solve-hydrothermal reaction assisted by microwave irradiation using ferrous ammonium sulfate as a metal precursor, oleic acid as dispersing agent, ethanol as reducing agent and NaOH as precipitating agent at pH=12. The synthesized Fe3O4 nano particles were characterized by X-ray diffraction (XRD), FTIR and thermal analysis TG-DTG. Sizes and shapes of Fe3O4 nanoparticles were characterized by Scanning Electron Microscopy (SEM), and atomic force microscopy (AFM).

The reducing of erosion and the solubility of irrigation canals soils which constructed on gypsum soil is important in civil and water resources engineering. The main problem of gypsum soils is the presence of gypsum which represents one of most complex engineering problems, especially when accompanied by the moving of water which represent dynamic load along the canal. There are several solutions to this problem, in this research “Poly urethane” is used to give the gypsum soil sufficient hardness to reduce the solubility and erosion, after compacting the soil in the canal, percentages of Poly urethane was used to making cover to the soil by mixing percent of soil with Poly urethane, and the ratio was as follows: (5 and 10) % an

A factorial experiment (2× 3) in randomized complete block design (RCBD) with three replications was conducted to examine the effect of honeycomb selection method using three interplant distances on the vegetative growth, flowering, and fruit set of two cultivars of bean, Bronco and Strike. Interplant distances used were 75× 65 cm, 90× 78 cm, and 105× 91 cm (row× plant) represent short (high plant density), intermediate (intermediate plant density), and wide (low plant density) distance, respectively. Parameters used for selection were number of days from planting to the initiation of first flower, number of nodes formed prior to the onset of first flower, and number of main branches. Results showed significant superiority of the Strik

Text Clustering consists of grouping objects of similar categories. The initial centroids influence operation of the system with the potential to become trapped in local optima. The second issue pertains to the impact of a huge number of features on the determination of optimal initial centroids. The problem of dimensionality may be reduced by feature selection. Therefore, Wind Driven Optimization (WDO) was employed as Feature Selection to reduce the unimportant words from the text. In addition, the current study has integrated a novel clustering optimization technique called the WDO (Wasp Swarm Optimization) to effectively determine the most suitable initial centroids. The result showed the new meta-heuristic which is WDO was employed as t

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

The aims of this research is to investigate : The nature of academic specialization of the officials of Baghdad University Presidency , Level of job performance of the officials of Baghdad University Presidency through job performance appraisal form per year , Differences in the levels of job performance of the officials of Baghdad university presidency , according to the variables (sex , academic specialization , the current work , the duration between the date of graduation and the date of appointment , service duration) , The relationship of academic specialization of the officials of Baghdad university presidencywith their job performance . The researcher has followed the analytical descriptive mode to achieve the aims of this resear