The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

This research investigated the isomerization of n-hexane using molybdenum trioxide supported on titanium dioxide as a catalyst. The study explored the effect of liquid hourly space velocity (LHSV) and reaction temperature on n-hexane isomerization. The synthesized catalyst contained 20.46 wt.% molybdenum trioxide, with LHSV values ranging from 0.5 to 2 hr-1 and temperatures between 200oC and 275oC. The research aimed to identify the best reaction conditions, specifically temperature and LHSV, for maximizing the conversion of n-hexane to isomers. The results indicated that the highest conversion, 53.21%, occurred at an LHSV of 0.5 hr⁻¹ and a temperature of 275°C. The reaction followed first-order kinetics with an activation energ

Solar cells has been assembly with electrolytes including I−/I−3 redox duality employ polyacrylonitrile (PAN), ethylene carbonate (EC), propylene carbonate (PC), with double iodide salts of tetrabutylammonium iodide (TBAI) and Lithium iodide (LiI) and iodine (I2) were thoughtful for enhancing the efficiency of the solar cells. The rendering of the solar cells has been examining by alteration the weight ratio of the salts in the electrolyte. The solar cell with electrolyte comprises (60% wt. TBAI/40% wt. LiI (+I2)) display elevated efficiency of 5.189% under 1000 W/m2 light intensity. While the solar cell with electrolyte comprises (60% wt. LiI/40% wt. TBAI (+I2)) display a lower efficiency of 3.189%. The conductivity raises with the

This study is designed to isolate and molecular identification of C. gattii, C. gattii is pathogenic yeast and effect immunocomposed and immunocompetent, Methods: collect 50 samples from eucalyptus leaves. The collection time was extended from November 2021 to February 2022 and then culture at SDA, Cryptococcus Differential Agar esculin agar and Eucalyptus leaves agar, Brain heart infusion agar with methyldopa and Brain heart infusion agar with methyldopa media, biochemical test including urease test, and then confirm identification by molecular identification by PCR technique sequencing and genetic analysis. The results showed that 4 swaps taken from eucalyptus leaves included cryptococcus neoformans. This study indicated that the virulenc

Fresh water production from saline or waste water utilizing solar stills is the secured future approach in water industry with low cost and no environmental pollution accompanied with low productivity. In this work, the effect of inserting different available materials in a passive Single Slope Solar SSS stills on their productivity is accomplished. Side by side tests are performed on a conventional still, and three SSS stills inserted with carbon filter media, Copper wire mesh, and Cellulose sheets. All these stills are symmetrical in dimensions with 0.5 m2 base area tested for 20mm water level. The stills have been manufactured, instrumented, and tested in July 2021 under DhiQar-Iraq climate conditions (latitude 31.2° N, longitude 46.34

Sliver / Sliver chloride is as old used from human but the sliver / sliver chloride nanoparticles have only recently been recogenized. They have used in medicin and agiculture. In the present study have been investigation the effecte biosynthesis Sliver / Sliver chloride nanoparticles as antibacterial by demonstrated that Ag / AgCl NPs arrest the growth of many bacterial: S.typhimurium, k. pneumonia. S. aureus, L.monocytogenes, B. Anthracis, E. coli, C. frundi, S. Pneumonia, P. Aeruginosa. The elements compestion and crystallization panal of biosynthesized nanoparticles were chracterazated by FTIR, XRD and SEM. From XRD, It is confirmed the synthesized nanoparticles contain Sliver / Sliver chloride elements. Synthesized Ag / AgCl NPs showed

In the present study, the removal of zinc from synthetic waste water using emulsion liquid membrane extraction technique was investigated. Synthetic surfactant solution is used as the emulsifying agent. Diphenylthiocarbazon (ditizone) was used as the extracting agent dissolved in carbon tetrachloride as the organic solvent and sulfuric acid is used as the stripping agent. The parameters that influence the extraction percentage of Zn+2 were studied. These are the ratio of volume of organic solvent to volume of aqueous feed (0.5-4), ratio of volume of surfactant solution to volume of aqueous feed (0.2-1.6), pH of the aqueous feed solution (5-10), mixing intensity (100-1000) rpm, concentration of extracting agent (20-400) ppm, surfactant co

Background: Large amounts of oily wastewater and its derivatives are discharged annually from several industries to the environment. Objective: The present study aims to investigate the ability to remove oil content and turbidity from real oily wastewater discharged from the wet oil's unit (West Qurna 1-Crude Oil Location/ Basra-Iraq) by using an innovated electrocoagulation reactor containing concentric aluminum tubes in a monopolar mode. Methods: The influences of the operational variables (current density (1.77-7.07 mA/cm2) and electrolysis time (10-40 min)) were studied using response surface methodology (RSM) and Minitab-17 statistical program. The agitation speed was taken as 200 rpm. Energy and electrodes consumption had been studi