Micro-perforated panel (MPP) absorber is increasingly gaining popularity as an alternative sound absorber in buildings compared to the well-known synthetic porous materials. A single MPP has a typical feature of a Helmholtz resonator with a high amplitude of absorption but a narrow absorption frequency bandwidth. To improve the bandwidth, a single MPP can be cascaded with another single MPP to form a double-layer MPP. This paper proposes the introduction of inhomogeneous perforation in the double-layer MPP system (DL-iMPP) to enhance the absorption bandwidth of a double-layer MPP. Mathematical models are proposed using the equivalent electrical circuit model and are validated with experiments with good agreement. It is revealed that the DL-

Submerged arc welding (SAW) process is an essential metal joining processes in industry. The quality of weld is a very important working aspect for the manufacturing and construction industries, the challenges are made optimal process environment. Design of experimental using Taguchi method (L9 orthogonal array (OA)) considering three SAW parameter are (welding current, arc voltage and welding speed) and three levels (300-350-400 Amp. , 32-36-40 V and 26-28-30 cm/min). The study was done on SAW process parameters on the mechanical properties of steel type comply with (ASTM A516 grade 70). Signal to Noise ratio (S/N) was computed to calculate the optimal process parameters. Percentage contributions of each parameter are validated by using an

The sound effects in TV dramas achievements have become very important not only in terms of function and implementation, but at a greater and wider level in terms of artistic and aesthetic values, which are produced and employed in the most important world artistic achievements of drama, using the latest and most prominent technologies and equipment and according to the expressive and dramatic values expressed by these modern digital sound effects. Therefore, the researcher chose the aesthetic effect of digital sound effects in television drama to identify the aesthetic aspects provided by digital sound effects by employing them and their accompaniment for the image.

The researcher, therefor, divided this study into the methodolo

For many years, the construction industry damages have been overlooked such as unreasonable consumption of resources in addition to producing a lot of construction waste but with global awareness growth towards the sustainable development issues, the sustainable construction practices have been adopted, taking into account the environment and human safety. The research aims to propose a management system for construction practices which could be adopted during constructing different types of sustainable buildings besides formulating flowcharts which clarify the required whole phases of sustainable buildings life cycle. The research includes two parts: theoretical part which generally ,handles the sustainability concepts at construction i

Sub-threshold operation has received a lot of attention in limited performance applications.However, energy optimization of sub-threshold circuits should be performed with the concern of the performance limitation of such circuit. In this paper, a dual size design is proposed for energy minimization of sub-threshold CMOS circuits. The optimal downsizing factor is determined and assigned for some gates on the off-critical paths to minimize the energy at the maximum allowable performance. This assignment is performed using the proposed slack based genetic algorithm which is a heuristic-mixed evolutionary algorithm. Some gates are heuristically assigned to the original and the downsized design based on their slack time determined by static tim

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases