Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

Since the invention of the automobile, no aspect of American life, including crime and its control, has remained untouched by this far-reaching innovation in transportation. Vehicular "hot pursuit"-when suspects in motor vehicles use excessive speed in attempting to elude the police. Unfortunately, accounts of wild chases across crowded inner city streets, through tree-lined suburban boulevards, and over remote country roads are very real and not merely fictional material created for entertaining television and motion picture audiences. The specter of "hot pursuit," complete with screaming sirens and red or blue flashing lights, has become a recurring fact of modem life.1 So, too, are the mishaps involving police vehicles or the vehicles pu

While the impact of the fourth Industrial Revolution on the economy keeps accelerating, the signs of the fifth industrial revolution, whose key is innovation and creativity started to evolve. However, the challenge of achieving sustainable development and its goals remains faced by the global organizations; In this situation, Islamic banks are exposed to many challenges among which is the challenge of keeping themselves abreast of the latest developments in the modern technology which in turn is a tool for continuity and competition. On the flip side, to avoid the negative impact that these changes can have such as an increased gap between financial innovations and the requirements of sustainable development. Islamic banks in the

This study is an approach to assign the land area of  Kirkuk city [ a city located in the northern of Iraq, 236 kilometers north of  Baghdad  and 83 kilometers  south of  Erbil [ Climatic atlas of  Iraq, 1941-1970  ]  into different  multi zones by using Satellite image and Arc Map10.3,  zones of different traffic noise pollutions. Land zonings process like what achieved in this paper will help and of it’s of a high interest point for the future of Kirkuk city especially urban

this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli , Pseudomonas aeruginosa, Proteus Spp., Klebsiella pneumoniae , Staphylococcus aureus, Streptococcus pyogenes , Bacillus subtilus, and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

It is well known that drilling fluid is a key parameter for optimizing drilling operations, cleaning the hole, and managing the rig hydraulics and margins of surge and swab pressures. Although the experimental works represent valid and reliable results, they are expensive and time consuming. In contrast, continuous and regular determination of the rheological fluid properties can perform its essential functions during good construction. The aim of this study is to develop empirical models to estimate the drilling mud rheological properties of water-based fluids with less need for lab measurements. This study provides two predictive techniques, multiple regression analysis and artificial neural networks, to determine the rheological

This work is devoted to the modeling of streamer discharge, propagation in liquid dielectrics (water) gap using the bubble theory. This of the electrical discharge (streamer) propagating within a dielectric liquid subjected to a divergent electric field, using finite element method (in two dimensions). Solution of Laplace's equation governs the voltage and electric field distributions within the configuration, the electrode configuration a point (pin) - plane configuration, the plasma channels were followed, step to step. The results show that, the electrical discharge (streamer) indicates the breakdown voltage required for a 3mm atmospheric pressure dielectric liquid gap as 13 kV. Also, the electric potential and field distributions sho

This work was conducted to study the extraction of eucalyptus oil from natural plants (Eucalyptus camaldulensis leaves) using water distillation method by Clevenger apparatus. The effects of main operating parameters were studied: time to reach equilibrium, temperature (70 to100°C), solvent to solid ratio (4:1 to 8:1 (v/w)), agitation speed (0 to 900 rpm), and particle size (0.5 to 2.5 cm) of the fresh leaves, to find the best processing conditions for achieving maximum oil yield. The results showed that the agitation speed of 900 rpm, temperature 100° C, with solvent to solid ratio 5:1 (v/w) of particle size 0.5 cm for 160 minute give the highest percentage of oil (46.25 wt.%). The extracted oil was examined by HPLC.

In this study, ceramic purifier (CP) was produced from a mixture of Iraqi raw materials. This ceramic mixture was prepared using Bentonite as a Clay, Porcelanite as a Silica, and Limestone as a flux. The produced ceramic filter was formed by semi-dry compressing method and was fired at 1200 C?. Physical properties of the produced CP were measured. A hydraulic test rig was constructed to study the hydraulic conductivity of the produced CP. The average hydraulic conductivity of the produced CP was 55 times that of commercial types of ceramic filters. The mineral composition of the produced ceramics was found by X-Ray tests. Tests results showed that all of the produced ceramics filters composed mainly of low Cristobalte and Tridoymite in addi

In this paper, ceramic water filters were produced by using ten mixtures of different ratios of red clay and sawdust under different production conditions. The physical properties of these filters were tested. The production conditions include five press pressures ranged from 10 to 50MPa and a firing schedule having three different final temperatures of 1000, 1070, and 1100˚C. The tests results of the physical properties were used to obtain best compatibility between the hydraulic and the mechanical properties of these filters. Results showed that as the press pressure and the firing temperature are increased, the bulk density and the compressive and bending strengths of the produced filters are increased, while, the porosity and absorp