Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

The dislocation and gifts at special is the aspect of social life they reflect us how rich and influential class of society, a special category of the ruling category of the caliph and his family and his ministers and his generals and senior statesmen, a powerful and wealth and power and study here dealing with the effect the media for the distribution of dislocations and gifts to the special category both internally and for employers the state and its men or externally represented foreign relations with princes in the state and the regions and include the definition of the concepts above with surrounding contents and events distributed as the some of which were distributed in certain occasions fixed times while others did not have a spe

This study is designed to detect the level of cytokine IFN-γ concentration, and some antioxidants, including super oxide dismutase (SOD) and Vitamin C, and to estimate the level of sex hormones (FSH and LH), and to determine auto-antibodies (antiphospholipid antibodies (APA) IgG\IgM, and anticardiolipin antibodies (ACA) IgG\IgM) and to estimate the blood parameters in 51 miscarriage women infected with T.gondii distributed depending on the type of antibodies. Additionally, 39 volunteers non-infected with T.gondii included (19 miscarriage women, 10 pregnant women and 10 non-pregnant women). ELISA and spectrophotometer method were used in this study. The results of IFN-γ showed a significant increase)p<0.05) in the l

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This study investigates the potential of biogas recovery from used engine oil (UEO) by co-digestion with animals’ manure, including cow dung (CD), poultry manure (PM), and cattle manure (CM). The experimental work was carried out in anaerobic biodigesters at mesophilic conditions (37°C). Two groups of biodigesters were prepared. Each group consisted of 4 digesters. UEO was the main component in the first group of biodigesters with and without inoculum, whereby a mix of UEO and petroleum refinery oily sludge (ROS) was the component in the second group of biodigesters. The results revealed that for UEO-based biodigesters, maximum biogas production was 0.98, 1.23, 1.93, and 0 ml/g VS from UEO±CD, UEO±CM, UEO±PM, and U

A twisted-fin array as an innovative structure for intensifying the charging response of a phase-change material (PCM) within a shell-and-tube storage system is introduced in this work. A three-dimensional model describing the thermal management with charging phase change process in PCM was developed and numerically analyzed by the enthalpy-porosity method using commercial CFD software. Efficacy of the proposed structure of fins for performing better heat communication between the active heating surface and the adjacent layers of PCM was verified via comparing with conventional longitudinal fins within the same design limitations of fin material and volume usage. Optimization of the fin geometric parameters including the pitch, numb