The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

Catalase (EC 1.11.1.6) is a well known enzyme which exists in almost all living creatures exposing to oxygen (such as plants, bacteria, and animals). It is a very necessary enzyme to protect the cell from oxidative detriment by reactive oxygen species (ROS). The aim of this study is the partial purification and characterization of Catalase enzyme from Banana peels. In this study, fresh banana peels are treated with 70 % ethanol ,further separated with chloroform ,water and ethyl acetate respectively .The supernatant of the enzymatic sample which is treated with chloroform is loaded into gel filtration column with Sephadex G-100 (1.0 x 90 cm) equilibrated with pH7 buffer media (phosphate buffer 0.1 M). Kinetic studies of the purified en

The interest of application of liquid membrane (pertraction) processes for recovery of medicinal compounds from dilute ammoniacal leach solutions is demonstrated. Selectivity of the liquid membrane ensures a preferential transport of the desired solute from the native extract into the strip solution, vinblastine was successfully extracted from basic media (pH 9.2) and stripped by acidic media of sulfuric acid (pH= 1.3) applying continuous pertraction in a rotating discs contactor and using n-decane as liquid membrane. Transport of vinblastine in three-liquid-phase system was studied and performed by means of a kinetic model involving two consecutive irreversible first-order reactions. The kinetic parameters (apparent rate constants of th

Water-based drilling fluids (WBDFs) are the industry-preferred medium for drilling reactive shale formations, yet they remain susceptible to shale swelling, fluid invasion, and cuttings dispersion—all of which compromise wellbore stability. Although oil-based fluids (OBFs) provide effective shale inhibition, their high cost and adverse environmental profile limit their use. Nanoparticles (NPs) derived from waste feedstocks offer a low-cost, environmentally responsible alternative for enhancing WBDF performance, but no prior study has simultaneously evaluated both waste-derived SiO2 and Al2O2 NPs within a single WBDF system. This study synthesised SiO2 NPs from Halfaya bentonite clay waste and Al2O2 NPs from recycled aluminium scrap, char

Early and accurate detection of COVID-19 from chest computed tomography (CT) scans are becoming essential for effective clinical decision-making and disease control. This study is proposing a robust deep learning framework that integrates a convolutional self-attention network (CSAN), gamma correction for image enhancement, and a voting-based ensemble classifier to improving diagnostic performance. The model is being evaluated on a dataset of 2,271 CT images and is achieving an accuracy of 95.12%, sensitivity of 97.25%, specificity of 98.11%, F1-score of 96.46%, and area under the curve (AUC) of 0.977. Experimental results are demonstrating that the proposed method significantly surpasses baseline models, including standalone CSAN,

Global Navigation Satellite Systems (GNSS) have become an integral part of wide range of applications. One of these applications of GNSS is implementation of the cellular phone to locate the position of users and this technology has been employed in social media applications. Moreover, GNSS have been effectively employed in transportation, GIS, mobile satellite communications, and etc. On the other hand, the geomatics sciences use the GNSS for many practical and scientific applications such as surveying and mapping and monitoring, etc.

In this study, the GNSS raw data of ISER CORS, which is located in the North of Iraq, are processed and analyzed to build up coordinate time series for the purpose of detection the