The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

Background: The accuracy of fitness of any dental casting is imperative for the success of any prosthodontic treatment. From the time that dental casting was first introduced, efforts have been made to produce more accurate and better fitted castings with minimal marginal discrepancy. The aim of this in vitro study was to evaluate the effects of three different investing and burnout techniques on the vertical marginal discrepancies ofceramometalcopings invested with two types of phosphate- bonded investments. Materials and methods: Sixty wax patterns were fabricated on a standardized prepared brass die representing an upper central incisor by the aid of a custom-made split mold. Three different investing and burnout techniques were applied

The present work aims to study the possibility of utilization a forward osmosis desalination process as an alternative method to extract water from brine solution rejected from reverse osmosis process.
Experiments conducted in a laboratory–scale forward osmosis (FO) unit in cross flow flat sheet membrane cell yielded water flux ranging from (0.0315 to 0.56 L/m2 .min) when using CTA membrane,and ranging from (0.419 to 2.785 L/m2 .min) for PA membrane under 0.4 bar. Two possible membrane orientations were tested. Sodium chloride with high concentrations was used as draw solution solute. The effect of membrane orientation on internal concentration polarization (ICP) was studied. Two regimes of ICP; dilutive and concentrative were desc

Abstract

            Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

This study aimed to assess the efficiency of Nerium oleander in removing three different metals (Cd, Cu, and Ni) from simulated wastewater using horizontal subsurface flow constructed wetland (HSSF-CW) system. The HSSF-CW pilot scale was operated at two hydraulic retention times (HRTs) of 4 and 7 days, filled with a substrate layer of sand and gravel. The results indicated that the HSSF-CW had high removal efficiency of Cd and Cu. A higher HRT (7 days) resulted in greater removal efficiency reaching up to (99.3% Cd, 99.5% Cu, 86.3% Ni) compared to 4 days. The substrate played a significant role in removal of metals due to adsorption and precipitation. The N. oleander plant also showed a good tolerance to the uptake of Cd, Cu, and Ni ions fr

This study aimed to assess the efficiency of Nerium oleander in removing three different metals (Cd, Cu, and Ni) from simulated wastewater using horizontal subsurface flow constructed wetland (HSSF-CW) system. The HSSF-CW pilot scale was operated at two hydraulic retention times (HRTs) of 4 and 7 days, filled with a substrate layer of sand and gravel. The results indicated that the HSSF-CW had high removal efficiency of Cd and Cu. A higher HRT (7 days) resulted in greater removal efficiency reaching up to (99.3% Cd, 99.5% Cu, 86.3% Ni) compared to 4 days. The substrate played a significant role in removal of metals due to adsorption and precipitation. The N. oleander plant also showed a good tolerance to the uptake of Cd, Cu, and Ni ions fr