This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

This contribution aims to investigate volume-dependent thermal and mechanical properties of the two most studied phases of molybdenum nitride (c-MoN and h-MoN) by means of the quasi-harmonic approximation approach (QHA) via first-principles calculations up to their melting point and a pressure of 12 GPa. Lattice constants, band gaps, and bulk modulus at 0 K match corresponding experimental measurements well. Calculated Bader’s charges indicate that Mo–N bonds exhibit a more ionic nature in the cubic MoN phase. Based on estimated Gibbs free energies, the cubic phase presents thermodynamic stability higher than that detected for hexagonl, with no phase transition observed in the selected T–P conditions as detected experimentall

                The electrical characteristics of polyvinyl alcohol PVA doped with different concentrations (0, 1, 2, 3 and 4wt%) of sodium  iodide NaI powder were studied. The films are prepared using solution casting technique, in order to investigate the effect of sodium iodide NaI additions on the electrical properties of PVA host. The D.C conductivity measured by measuring the D.C electrical resistance using the Keithly Electrometer type 616C, and for different temperatures ranging from 30 – 70^oC.

          The dielectric properties measured by measuring the capacitor and the loss

Abstract

     In this research, the morphology and mechanical properties of (Epoxy/PVC) blend were investigated.  (EP/PVC) blend was prepared by manual mixing of epoxy resin with different weight ratios of (Poly vinyl chloride (PVC) after dissolving it in cyclohexanon). Five sheets of polymer blends in wt% included (0%, 5%, 10%, 15% and 20%) of PVC were prepared at room temperature. Tests were carried out to study some mechanical properties for these blends and compared with the properties of pure epoxy. The morphology of the prepared materials was examined to study the compatibility nature between the two polymers under work. It was found that the best ratio of addition is (20%) of PVC.

Thin films of tin sulfide (SnS) were prepared by thermal evaporation technique on glass substrates, with thickness in the range of 100, 200 and 300nm and their physical properties were studied with appropriate techniques. The phase of the synthesized thin films was confirmed by X-ray diffraction analysis. Further, the crystallite size was calculated by Scherer formula and found to increase from 58 to 79 nm with increase of thickness. The obtained results were discussed in view of testing the suitability of SnS film as an absorber for the fabrication of low-cost and non toxic solar cell. For thickness, t=300nm, the films showed orthorhombic OR phase with a strong (111) preferred orientation. The films deposited with thickness < 200nm deviate

Abstract

The toughening of epoxy resins with the addition of organic or inorganic compounds is of great interest nowadays, considering their large scale of applications. In the present work, composites of epoxy are synthesized with kaolin particles having different particle sizes as reinforcement. Composites of epoxy with varying concentration (0 to 40 weight %) of kaolin was prepared by using hand lay method. The variation of mechanical properties such as modulus of elasticity, yield, tensile, and compressive strength with filler content was evaluated. The composite showed improved modulus of elasticity and compressive properties on addition of filler. In contrast, the tensile and yield strength of the composite