The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

A numerical study has been carried out to investigate heat transfer by natural convection and radiation under the effect of magnetohydrodynamic (MHD) for steady state axisymmetric twodimensional laminar flow in a vertical cylindrical channel filled with saturated porous media. Heat is generated uniformly along the center of the channel with its vertical surface remain with cooled constant wall temperature and insulated horizontal top and bottom surfaces. The governing equations which used are continuity, momentum and energy equations which are transformed to dimensionless equations. The finite difference approach is used to obtain all the computational results using the MATLAB-7 programming. The parameters affected on the system are Rayl

Objective: The aim of this study was to formulate and in vitro evaluate fast dissolving oral film of practically insoluble bromocriptine mesylate to enhance its solubility and to improve its oral bioavailability by avoiding first pass effect as well as to produce an immediate release action of the drug from the film for an efficient management of diabetes mellitus type II in addition to an improvement of the patient compliance to this patient- friendly dosage form. Methods: The films were prepared by the solvent casting method using hydroxypropyl methylcellulose of grades (E3, E5, E15), polyvinyl alcohol (PVA), pectin and gelatin as film-forming polymers in addition to polyethene glycol 400 (PEG400), propylene glycol (PG) and glycerin were

The current research deals with studying the aesthetics of symbolic values in the design of internal spaces and their connotations through their existence as a material value, as well as the symbolic meanings and their connotations that touch the spiritual and emotional side of the human being as an intangible value, and the research included four chapters, so the research problem was embodied by the following question (What is the role of values Symbolism and aesthetics in the design of interior spaces)? Therefore, the aim was to clarify the role of symbolic values and their aesthetics in the design of internal spaces. The first chapter included the importance of research, the need for it, the limits of the research and its terminology.

The magazine covers the subjects of (simplicity and complexity in the visual layout of the designs of magazine coverings of children) Chapter I The problem and importance of the goal and limits of research and addition to Terminology. In the second chapter the theoretical framework in which the first topic the role of simplicity and complexity in the design and the second section Visual design and design relations and the third research design in magazine covers and the third chapter includes the methodology of research and analysis and the results and conclusions and sources and the most important result of the research is (simplicity and complexity of design, Continuity and vitality and attract the attention of the receiver through the

Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s