Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

Hot mix recycling of asphalt pavements is increasingly being used as one of the major rehabilitation methods by various highway agencies. Besides general savings in costs and energy expended, it also saves our natural resources and environment.  Recycling process presents a sustainable pavement by using the old materials that could be reclaimed from the pavement; these materials could be mixed with recycling agents to produce recycled mixtures. The important expected benefits of recycling process are the conservation of natural resources and reduction of environmental impact. The primary objectives of this work are evaluating the Tensile and Shear Properties of recycled asphalt concrete mixtures, In addition to the

Four new phenol-formaldehyde resins containing tetrachlorophthalimides in their repeating units were synthesized via condensation of formaldehyde with N-(hydroxy phenyl)tetrachlorophthalimides under conditions similar to those used in novolac preparation. In this work structural modifications were performed first via design and synthesis of new phenolic component represented by phenolic ring linked to thermally stable tetrachlorophthalimide moiety which condense with formaldehyde and second via introducing of phenolic hydroxyl groups present in the new synthesized resins by esterification reaction with acetyl chloride producing the corresponding acetoxy substituted resins. Both the prepared and the cured resins have new properties which

Abstract

This paper represents a study of the effect of the soil type, the drilling parameters and the drilling tool properties on the dynamic vibrational behavior of the drilling rig and its assessment in the drilling system. So first, an experimental drilling rig was designed and constructed to embrace the numerical work.

The experimental work included implementation of the drill-string in different types of soil with different properties according to the difference in the grains size, at different rotational speeds (RPM), and different weights on bit (WOB) (Thrust force), in a way that allows establishing the charts that correlate the vibration acceleration, the rate of penetration (ROP), and the power

The study includs,effect of concentration of Lead 0.2 ,0.3 , 0.5, 5 , 10 mg/L and Zinc 0.1,0.5 , 2 , 4 , 8 mg/L lonely or to gether on growth green algae( Scenedesmus quadricauda var . longispina) according to the total qauntity for the cells and the adsorption of the algae to the zn,pb concentration .growth curve and dubbling time growth were calculated with or without there heavy metals . Results shows that there are significant differences (P<0.01) for growth curve and the control. (7.5201 cell /h)and with dubbling times (9.87 cell/h). The heavy metals(Pb, Zn). shows antagonistic effect when both used in media.

 Uncompressed form of the digital images are needed a very large storage capacity amount, as a consequence requires large communication bandwidth for data transmission over the network. Image compression techniques not only minimize the image storage space but also preserve the quality of image. This paper reveal image compression technique which uses distinct image coding scheme based on wavelet transform that combined effective types of compression algorithms for further compression. EZW and SPIHT algorithms are types of significant compression techniques that obtainable for lossy image compression algorithms. The EZW coding is a worthwhile and simple efficient algorithm. SPIHT is an most powerful technique that utilize for image

  In this work two moles of 2-amino benzothiazole were allowed to react with one mole of pyromellitic dianhydride to produce N,N‾-Bis-(benzathiazol-2-yl) pyromellitamic diacid [I] which was submitted to esterification via the reaction with dimethyl sulphate in sodium carbonate in acetone as a solvent to synthesize N,N‾-bis-(benzothiazol-2-yl) pyromellitam diacetate [II] .This ester  was used to produce  novel  compounds through  two paths :- Path one:- Reaction of ester [II] with hydrazine in ethanol as a solvent to form the corresebonding  N,N‾-bis (benzothiazole-2-yl) –pyromellitamic acid hydrazide [III] which react with acetyl acetone in ethanol or with phthalic anhydride in dioxa

In this work 2- mercaptobenzothiazole ( 2-MBT ) and some of its derivatives(1, 14 ,27) were prepared by using home made Auto clave .The synthesis involve treatment of 2- MBT or some of its derivatives with chloro acetyl chloride to give 1- chloro acetyl -2- MBT or the corresponding derivatives (2,15,28) . the product was treated with phenyl hydrazine to give the phenyl hydrazide derivatives (3,16,29) . The new derivatives(4-13, 17-26,30-39) were synthesized by reaction of the phenyl hydrazide derivatives with different aromatic aldehydes in the presence of Acetic Acid . Structure of all the prepared compounds confirmation were proved using FTIR , elemental analysis (C .H .N .S ) in addition to melting points.

      Let  R  be a commutative ring  with identity  and  E  be a unitary left  R – module .We introduce  and study the concept Weak Pseudo – 2 – Absorbing submodules as  generalization of weakle – 2 – Absorbing submodules , where a proper submodule  A of  an  R – module  E is  called  Weak Pseudo – 2 – Absorbing  if   0 ≠ rsx   A   for  r, s  R , x  E , implies that  rx   A + soc ( E ) or  sx  A + soc (E)  or   rs  [ A + soc ( E ) E ]. Many basic  properties, char

     The objective of this paper is to show modern class of open sets which is an -open. Some functions via this concept were studied and the relationships such as continuous function strongly -continuous function -irresolute function -continuous function.