Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

Twelve students rinsed their mouths once daily with ten ml. of 0.2 % aqueous solution of chlorhexidine gluconate for five days, and seven students served as a control group that used distilled water for rinsing. The result indicated that after one hour of treatment, an obvious sharp reduction in the viable counts of mutans streptococci, total aerobic bacteria, and to less extent the count of lactobacilli in saliva after one hr. of treatment. AnØ¢  increase in the number of these bacterial groups was clearly noticed three hrs. after the application of chlorhexidine and continued to increase later on. In spite of that increase, the bacterial numbers in saliva remained below the initial numbering in this study.

The electronic characteristics, including the density of state and bond length, in addition to the spectroscopic properties such as IR spectrum and Raman scattering, as a function of the frequency of Sn₁₀O₁₆, C₂₄O_6, and hybrid junction (Sn₁₀O₁₆/C₂₄O₆) were studied. The methodology uses DFT for all electron levels with the hybrid function B3-LYP (Becke level, 3-parameters, Lee–Yang-Parr), with 6-311G (p,d)  basis set, and Stuttgart/Dresden (SDD) basis set, using Gaussian 09 theoretical calculations. The geometrical structures were calculated by Gaussian view 05 as a supplementary program. The band gap was calculated and compared to the measured valu

The DC electrical conductivity properties of Ge60Se40-xTex alloy with x = 0, 5, 10, 15 and 20). The samples were formed in the form of discs with the thickness of 0.25–0.30 cm and the diameter of 1.5 cm. Samples were pressed under a pressure of 6 tons per cm2 , using a ton hydraulic press. They were prepared after being pressed using a ton hydraulic press using a hydraulic press. Melting point technology use to preper the samples. Continuous electrical conductivity properties were recorded from room temperature to 475 K. Experimental data indicates that glass containing 15% Te has the highest electrical conductivity allowing maximum current through the sample compared to Lu with other samples. Therefore, it is found that the DC co

Background: The quantity and the quality of available bone, influence the clinical success of dental implants surgery. Cone beam Computed tomography is an established method for acquiring bone images before performing dental implant. Cone beam computed tomography is an essential tool for treatment planning and post-surgical procedure monitoring, by providing highly accurate 3-D images of the patient's anatomy from a single, low-radiation scan which yields high resolution images with favorable accuracy. The aim of study is the Measurement of alveolar bone (height and buccolingual width) and density in the mandible among Iraqi adult subject using CBCT for assessment of dental implant site dimensions. Material and method: The study sample in

The aim of this research is to study the influence of additives on the properties of soap greases, such as lithium, calcium, sodium, lithium-calcium grease, by adding varies additives, such as graphite, molybdenum disulfide, carbon black, corrosion inhibitor, and extreme pressure.
These additives have been added to grease to obtain the best percentages that improve the properties of grease such as load carrying, wear resistance, corrosion resistance, drop point, and penetration.
The results showed the best weight percentages to all types of grease which give good properties are 1.5% extreme pressure additive, 3% graphite, 1% molybdenum disulfide, 2.5% carbon black.
The other hand, the best weight percentage for corrosion inhibit

This study included preparation for the unsaturated polyester samples before and after reinforced by Alumina oxide powder and copper oxide powder of different volume fraction amounting (3%,5%,8%). And this reearch included study of some of mechanical properties such as (hardness,compressive and wear).The results showed that increase of the hardness and compressive strength after the reinforced and increase with the volume fraction increase.As the wear test show that the wear rate increases with applied load from the different load(5,10,15)N,and the wear rate decreases with the volume fraction increase.

Ethanol production were evaluated by many strains with varing

degree of flocculation in fermentation medium of date extract withl 0

Brix, PHS in 30C0Ø¢  Ø¢ for Ø¢ 48hr.lt was found that ethanol production decrease with increase of flocculation degree and non-flocculant strain is Ø¢ more efficient in Ø¢ producing ethanol from flocculant strain,then

ethanol sensitivity were examined for the same strains, in liquid medium YE, it was found thatØ¢  Ø¢ strain is more sensitive from nonآ­ flocculant and ethanol sensitivity depends upon flocculation degree.

The present work studies the mechanical properties of SiO2 μPs, and NPs in St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends at different concentrations (30, 40, 50, and 60 %). DSC and TGA tests were carried out to the samples evolved. The result showed a single glass transition temperature (Tg) for all St /PVA blends that was attributed to the good miscibility of the blends involved. It was found that (Tg) decrease with starch ratio increase. It was seen that (PVA) of (Tg=105 oC); The glass transition temperature which was decrease with starch ratio that was attributed to glass transition relaxation process due to micro-Brownian motion of the main chain back bond. The endothermic peak at 200 oC was attrib