The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Mouth ulcers are common oral lesions. Although several topical treatments are commercially available, their limited residence time requires frequent application, which remains a significant drawback. This study aimed to develop a novel mucoadhesive, thermosensitive, in situ gel-forming spray for local delivery of betamethasone sodium phosphate, thereby reducing systemic exposure. Formulations were optimized using the design of experiment approach to investigate the effects of thermosensitive polymers (Poloxamer 407 and Poloxamer 188), mucoadhesive polymer (hyaluronic acid), and drug incorporation on gelation temperature and time. The optimized formulation gelled at 33.3 ± 0.7 °C within 14.79 ± 1.87 s and showed a spray angle of 4

Well-dispersed Cu2FeSnSe4 (CFTSe) nanoparticles were first synthesized using the hot-injection method. The structure and phase purity of as-synthesized CFTSe nanoparticles were examined by X-ray diffraction (XRD) and Raman spectroscopy. Their morphological properties were characterized by scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The average particle sizes of the nanoparticles were about 7-10 nm. The band gap of the as-synthesized CFTS nanoparticles was determined to be about 1.15 eV by ultraviolet-visible (UV-Vis) spectrophotometry. Photoelectrochemical characteristics of CFTSe nanoparticles were also studied, which indicated their potential application in solar energy water splitting.

Copper with different concentrations doped with zinc oxide nanoparticles were prepared from a mixture of zinc acetate and copper acetate with sodium hydroxide in aqueous solution. The structure of the prepared samples was done by X-ray diffraction, atomic force microscopy (AFM) and UV-VIS absorption spectrophotometer. Debye-Scherer formula was used to calculate the size of the prepared samples. The band gap of the nanoparticle ZnO was determined by using UV-VIS optical spectroscopy.

The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor

In this research, the results of the Integral breadth method were used to analyze the X-ray lines to determine the crystallite size and lattice strain of the zirconium oxide nanoparticles and the value of the crystal size was equal to (8.2nm) and the lattice strain (0.001955), and then the results were compared with three other methods, which are the Scherer and Scherer dynamical diffraction theory and two formulas of the Scherer and Wilson method.the results were as followsScherer crystallite size(7.4nm)and lattice strain(0.011968),Schererdynamic method crystallite size(7.5 nm),Scherrer and Wilson methodcrystallite size( 8.5nm) and lattice strain( 0.001919).And using another formula for Schearer and Wilson methodwe obtain the size of the c

This study aims to answer a significant problem of social sciences and philosophy: How do we construct an institutional reality such as diplomacy with an objective recognizable existence? The study assumes that the ability to build institutional reality is based on our biological capacity, as it takes different forms in all the institutions we construct. The study takes the theory of the American philosopher John Searle as an approach to examining the assumption. The study sums up important findings; cultures, although they share the biological capacity on which they produce institutional realities, differ in the form of the value standards on which the institutional realities are based. The study recommends the need of Arab social resea