The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

The biosorption of Pb (II), Cd (II), and Hg (II) from simulated aqueous solutions using baker’s yeast biomass was investigated. Batch type experiments were carried out to find the equilibrium isotherm data for each component (single, binary, and ternary), and the adsorption rate constants. Kinetics pseudo-first and second order rate models applied to the adsorption data to estimate the rate constant for each solute, the results showed that the Cd (II), Pb (II), and Hg (II) uptake process followed the pseudo-second order rate model with (R2) 0.963, 0.979, and 0.960 respectively. The equilibrium isotherm data were fitted with five theoretical models. Langmuir model provides the best fitting for the experimental results with (R2) 0.992, 0

This research aims to distinguish the reef environment from the non-reef environment. The Oligocene-Miocene-succussion in western Iraq was selected as a case study, represented by the reefal limestone facies of the Anah Formation (Late Oligocene) deposited in reef-back reef environments, dolomitic limestone of the Euphrates Formation (Early Miocene) deposited in open sea environments, and gypsiferous marly limestone of the Fatha Formation (Middle Miocene) deposited in a lagoonal environment. The content of the rare earth elements (REEs) (La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Er, Ho, Tm, Yb, Lu, and Y) in reef facies appear to be much lower than of those in the non-reef facies. The open sea facies have a low content of REEs due to bein

Recently, the development and application of the hydrological models based on Geographical Information System (GIS) has increased around the world. One of the most important applications of GIS is mapping the Curve Number (CN) of a catchment. In this research, three softwares, such as an ArcView GIS 9.3 with ArcInfo, Arc Hydro Tool and Geospatial Hydrologic Modeling Extension (Hec-GeoHMS) model for ArcView GIS 9.3, were used to calculate CN of (19210 ha) Salt Creek watershed (SC) which is located in Osage County, Oklahoma, USA. Multi layers were combined and examined using the Environmental Systems Research Institute (ESRI) ArcMap 2009. These layers are soil layer (Soil Survey Geographic SSURGO), 30 m x 30 m resolution of Digital Elevati

The development of analytical techniques is required for the accurate and comprehensive detection and measurement of antibiotic contamination in the environment. Metronidazole is a common antibacterial, antiprotozoal, and antibiotic drug. Thiamine is a vital biological and medicinal ingredient that is involved in the metabolism of proteins, fats, and carbohydrates that produce energy. The study aims to identify the drugs in a mixture without separation to provide more information to confirm if a drug is present in a combination. Metronidazole and thiamine are two examples of pharmaceutical and environmental samples that can be identified using spectrophotometric techniques because of their low cost and simplicity of use. The operati

In this paper we present a method to analyze five types with fifteen wavelet families for eighteen different EMG signals. A comparison study is also given to show performance of various families after modifying the results with back propagation Neural Network. This is actually will help the researchers with the first step of EMG analysis. Huge sets of results (more than 100 sets) are proposed and then classified to be discussed and reach the final.

The problem of the high peak to average ratio (PAPR) in OFDM signals is investigated with a brief presentation of the various methods used to reduce the PAPR with special attention to the clipping method. An alternative approach of clipping is presented, where the clipping is performed right after the IFFT stage unlike the conventional clipping that is performed in the power amplifier stage, which causes undesirable out of signal band spectral growth. In the proposed method, there is clipping of samples not clipping of wave, therefore, the spectral distortion is avoided. Coding is required to correct the errors introduced by the clipping and the overall system is tested for two types of modulations, the QPSK as a constant amplitude modul

This work deals with the separation of benzene and toluene from a BTX fraction. The separation was carried out using adsorption by molecular sieve zeolite 13X in a fixed bed. The concentration of benzene and toluene in the influent streams was measured using gas chromatography. The effect of flow rate in the range 0.77 – 2.0 cm3/min on the benzene and toluene extraction from BTX fraction was studied. The flow rate increasing decreases the breakthrough and saturation times. The effect of bed height in the range 31.6 – 63.3 cm on benzene and toluene adsorption from BTX fraction was studied. The increase of bed height increasing increases the break point values. The effect of the concentration of benzene in the range 0.0559 – 0.2625g/