This study evaluated the functional response of the larva of the predator Chrysoperla carnea by offering varying densities of cabbage aphid, Brevicoryne brassicae (L.) . Results showed conformity with type–II functional response, where the number of prey killed approaches asymptote hyperbolically as prey density increases (declining proportion of prey killed or the inverse density dependent) till it reached the stability stage determined by handling time and predator satiation. Also, the values of attack rate and handling time changed with age progress for both predator and prey. It has been observed an increase in the attack rate and reduction in handling time with the progress of the predator age when feeding on a particular nymphal in

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

  The Schiff bases (1-10) were synthesized by the reaction of cefixime  with aldehydes derivatives. The characterization of Schiff bases were carried out, by using   spectroscopic techniques including IR, U.V – Vis, H1-NMR, EI-MS along with elemental analyses (C.H.N.).

Abstract

In the field of construction materials the glass reinforced mortar and Styrene Butadiene mortar are modern composite materials. This study experimentally investigated the effect of addition of randomly dispersed glass fibers and layered glass fibers on density and compressive strength of mortar with and without the presence of Styrene Butadiene Rubber (SBR). Mixtures of 1:2 cement/sand ratio and 0.5 water/cement ratio were prepared for making mortar. The glass fibers were added by two manners, layers and random with weight percentages of (0.54, 0.76, 1.1 and 1.42). The specimens were divided into two series: glass-fiber reinforced mortar without SBR and glass-fiber reinforced mortar with 7% SBR of mixture water. All s

Development of improved methods for the synthesis of metal oxide nanoparticles are of high priority for the advancement of material science and technology. Herein, the biosynthesis of ZnO using hydrahelix of beta vulgaris and the seed of abrus precatorius as an aqueaus extracts adduced respectivily as stablizer and reductant reagent. The support are characterized by spectroscopic methods ( Ft-IR, Uv-vis ).The FTIR confirmed the presence of ZnO band. The Uv-visible showed absorption peak at corresponds to the ZnO nanostructures. X-ray diffraction, scaning electron microscopy (SEM), dispersive X-ray spectroscopy (EDX) techniques are taken to investigation the size, structure and composition of synthesised ZnO nanocrystals. The XRD pattern mat

     The fabricated Photodetector n-CdO /-Si factory thin films Altboukaraharara spatial silicon multi- crystallization of the type (n-Type) the deposition of a thin film of cadmium and at room temperature (300K) and thickness (300 ± 20nm) and the time of deposition (1.25sec) was antioxidant thin films cadmium (Cd) record temperature (673k) for one hour to the presence of air and calculated energy gap optical transitions electronic direct ( allowed ) a function of the absorption coefficient and permeability and reflectivity by recording the spectrum absorbance and permeability of the membrane record within the wavelengths (300 1100nm). was used several the bias ranged between 1-5 Volts. The results showed that this

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar