A newly developed analytical method characterized by its speed and sensitivity for the determination of metformin-HCl via the formation of complex for metformin-HCl-OH--copper(II) ion from the gel bead system by continuous flow injection analysis. The method is based on the imbedded copper(II) ion in the gel bead structure can be used in the reaction for the formation of red –magneta colour complex(λmax. =530nm) formed by direct reaction of the drug with the released copper (II) ion from the gel bead in alkaline medium. Linear dynamic range for the absorbance versus metformin concentration was 0.001-1 mmol.L-1 while C.O.D was (r2% =95.33%) . The L.O.Q was 0.868mmol.L-1.L.O.D (S/N=3)=0.5μmol.L-1 from the step wise dilution for the min

The study of surface hardness, wear resistance, adhesion strength, electrochemical corrosion resistance and thermal conductivity of coatings composed from sodium silicate was prepared using graphite micro-size particles and carbon nano particles as fillers respectively of concentration of (1-5%), for the purpose of covering and protecting the oil distillation towers. The results showed that the sodium silicate coating reinforced with carbon nano-powder has higher resistance to stitches, mechanical wear, adhesive and thermal conductivity than graphite/sodium silicate composite especially when the ratio 5% and 1%, the electrochemical corrosion test confirmed that the coating process of stainless steel 304 lead to increasin

In this Research, (In₂O₃: CdO) films were prepared using pulsed laser deposition (PLD) method on glass substrate at room temperature deposited at laser influence 500mJ/cm²with different shoots N= (200,300,400,500and600). the structural, and the optical properties and the films are studied with different annealing temperatures (523and 623) K. Optical measurements and the films were analyzed by UV-VIS absorption spectra. The structural properties of samples were investigated by x-ray diffraction patterns of the films and show that the films and polycrystalline Structure with all shoots. Transmittance spectrum found is equal to 93.17%, refractive index range is 1.635 and energy gap range is 2.75-3.15ev.

     This research introduced the derivation of mathematical equations to calculate the Cartesian and geographical coordinates of a site situated at a far distance from the observer position by using GPS data. The geographical coordinates (Ï•obs., λ obs., hobs.) for observer position were transformed to Cartesian coordinates (X obs., Y obs., Z obs.) of observer position itself. Then the Cartesian coordinates of unknown position mathematically were calculated from these calculated equations, and its transformed to geographical coordinates of (Ï•unk., λunk.) position.
 

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the