The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.

An innovative two-step noncatalytic esterifcation technique was proposed to synthesize alkyl esters from free fatty acids simulated in waste cooking oil, as a pretreatment process for biodiesel production, without adding any catalyst under normal conditions of pressure and temperature. The efect of methanol:oil molar ratio, reaction time, mixing rate, and reaction temperature were investigated. The results confrmed that the conversion of the reaction was increased when increasing the methanol molar ratio and decreased in prolonged reaction temperature. High conversion (94.545%) was successfully achieved at optimized conditions of 115:1, 65:1 methanol:oil molar ratio in the frst step and second step, respectively, other conditions i

In this work, chemical spray pyrolysis deposition (CSP) technique was used to prepare a mixed In2O3-CdO thin films with different CdO content (10, 30 and 50)%volume ratio on glass substrates at 150 ᵒC substrate temperature. The surface morphology and structural properties were measured to find the optimum conditions to improve thin films properties for using as photo detector. Current –Time, the sensitivity and response speed vary for each mixture. Samples with 10% vol. CdO content has square pulse response with average rise time nearly 1s and fall time 1s.

Ag nanoparticles were prepared using Nd:YAG laser from Ag matel in distilled water using different energies laser (100 and 600) mJ using 200 pulses, and study the effect of the preparation conditions on the structural characteristics of and then study the effect of nanoparticles on the rate of killing the two types of bacteria particles (Staph and E.coli). The goal is to prepare the nanoparticle effectively used to kill bacteria.

The high bounce activity according to the fosbery way is regarded as of the difficult sports concerning its way of training and perfection due to hard technique of its performance on one hand and because it depends on the player’s ability to overcome body weight resistance against the gravity. In addition to the strong ability to control the body posture when leaving the land and flying over the barrier. This activity needs to high plosion power at the moment of bouncing and this plosion depends on the period of bouncing, so the two researchers aimed to use a mechanical bouncing platform and an electronic one through several training by one foot and both feet in different directions and positions in order to reduce the time of bouncing an

This study was carrid out to produce animal gelatin from chicken skin. Gelatin was prepared by the chemical method using HCl 2% and extraction at the temperature degree 70, 80, 90 c° and at the period of time 4, 6, 8 hours, calculated the yield, functional and sensory characteristics were measured at. The result also demonstrated that the produced gelatin have good functional properties in solubility, viscosity, gelling capacity, water absorpation, lipid binding, emulsification. viscosity was higher in gelatin prepared at 70 c° and period of extraction 8 hours and reached 1.0846 cp. Gelatin prepared were featured by highe gelling capacity at 1% for all extraction time periods. The produced gelatin was characterized by good sensory qual

The current study investigates the role of smart sports bracelets on physical and motor skills development among youth volleyball players, closing the research gap of wearable technology in sport training. Understanding the necessity of up-to-date training measures of handicaps for perfection of athletic performance, the research is focused on comparison of the effect of strength, agility and flexibility achieved with the use of smart sports bracelet with real time feedback (test group) and without (control group). The research adopted a quasi-experimental design through a sample of (12) players et al.-Karkh Sports Club, (6) of them were in the experimental group (who used the smart bracelet) and (6) of them were in the control group (who u

Some of metal compounds have been synthesized of record ligand from aldehid interaction of a substance which is salicyladehyde with another material which is urea. During the analysis of the metal component, The prepared complexes were characterized by elemental analysis, IR ,UV-visible , conductivity and magnetic susceptibility measurements. this confirms the ratio[1:1] between the metal and ligand. It is found that theortical values agree with practical values All the studied complexes are suggested as an octahedral stereochemistry.

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In this search, we examined the factorial experiments and the study of the significance of the main effects, the interaction of the factors and their simple effects by the F test (ANOVA) for analyze the data of the factorial experience. It is also known that the analysis of variance requires several assumptions to achieve them, Therefore, in case of violation of one of these conditions we conduct a transform to the data in order to match or achieve the conditions of analysis of variance, but it was noted that these transfers do not produce accurate results, so we resort to tests or non-parametric methods that work as a solution or alternative to the parametric tests , these method

Metoclopramide (MCP) ion selective electrodes based on metoclopramide-phosphotungstic acid (MCP-PT) ion pair complex in PVC matrix membrane were constructed. The plasticizers used were tri-butyl phosphate (TBP), di-octyl phenyl phosphonate (DOPP), di-butyl phthalate (DBPH), di-octyl phthalate (DOP), di-butyl phosphate (DBP), bis 2-ethyl hexyl phosphate (BEHP). The sensors based on TBP, DOPP, DBPH and DOP display a fast, stable and linear response with slopes 59.9, 57.7, 57.4, 55.3 mV/decade respectively at pH ranged 2-6. The linear concentration range between 1.0×10^-5 – 1.0×10^-2 M with detection limit 3.0×10^-6 and 4.0×10^-6 M for electrodes using TBP, DOPP and DBPH while e