In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

Salicylaldehyde was reacting with 2-amino benzoic acid to produce the Schiff base ligand benzoic acid 2-salicylidene (L). The prepared ligand was identified by Microelemental Analysis, FT.IR and UV-Vis spectroscopic techniques. A new complexes of Co(II),Ni(II),Cu(II) and Zn(II) with Schiff base was prepared in aqueous ethanol with a (1:1) M:L. The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Biological activity of the ligand and complexes against three selected types of bacteria were also examined. Some of the complexes exhibit good bacterial activities. From the obtained data the tetrahedral str

During the last few years, the greener additives prepared from bio-raw materials with low-cost and multifunctional applications have attracted considerable attention in the field of lubricant industry. In the present work, copolymers derived from sunflower and linseed oils with decyl methacrylate were synthesized by a thermal method using benzoyl peroxide (BPO) as a radical initiator. Direct polymerization of fatty acid double bonds in the presence of a free radical initiator results in the development of environmentally friendly copolymeric additives (Co-1 and Co-2). Fourier Transform Infrared (FTIR) and Proton Nuclear Magnetic Resonance (1H-NMR) were used to characterize the resulting copolymers. Thermal decomposition of copolymers was de

Liquid-Liquid Extraction of Cu(II) ion in aqueous solution by dicyclohexyl-18-crown-6 as extractant in dichloroethane was studied .The extraction efficiency was investigated by a spectrophometric method. The reagent form a coloured complex which has been a quantitatively extracted at pH 6.3. The method obeys Beer`s law over range from (2.5-22.5) ppm with the correlation coefficient of 0.9989. The molar absorptivity the stoichiometry of extracted complex is found to be 1:2. the proposed method is very sensitive and selective.

2-(2-amino-5-nitro-phenylazo) -phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis, 1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Nd+3,Cd+3,Dy+3 and Er+3at aqueous ethanol for a 1:2 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic absorption,(C.H.N) Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds have been studied obey the ratio of mole and continuous variance manners, Beer's law yielded up a concentration rate (1×10-4 - 3×10-4M) .

The social tolerance is one of the important variables in personality; it helps growth and development of individual's personality. Theories and the students affirmed that social Tolerance affects the society growth and development as well.
The presents study aims:
1. Estimating the social Tolerance for Baghdad College students.
2. Realizing how College students vary in social Tolerance according to:
Sex, (Male, Female) ٍSpecialization (Scientific, Humanity).
3. Realizing the nature of relationship between social Tolerance of College students and father and mother styles. To achieve this research goals the researcher established parameter (scale) for social Tolerance applied to sample of (500) students male and female. Th

An effort is made to study the effect of composite nanocoating using aluminum-9%wt silicon alloys reinforced with different percentage (0.5,1,2,4)wt.% of carbon nanotubes (CNTs) using  plasma spraying. The effect of this composite on corrosion behavior for AA6061-T6 by extrapolation Tafel test in sea water 3.5wt% NaCl was invested. Many specimens where prepared from AA6061-T6 by the dimension (15x15x3)mm as this first set up and other steps include coating process, X-ray diffraction and SEM examination .The results show the CNTs increase the corrosion rate of the nanocomposite coatings with increasing the weight percentage of CNTs within the Al-Si matrix. Al-9wt%Si coating layer itself has less corrosion rate if compared with both n