Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields,  nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the univ

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

 Abstract

This paper is an experimental work to determinate the effect of welding velocity and formed arc energy for CO2-MAG fusion weld pool. The input parameters (arc voltage, wire feed speed and gas flow rate) were investigated to find their effects on the weld joint efficiency. Design of experiment with response surface methodology technique was used to build empirical mathematical models for welding velocity and arc energy in term of the input welding parameters. The predicted quadratic models were statistically checked for adequacy purpose by ANOVA analysis. Additionally, numerical optimization was conducted to obtain the optimum values for welding velocity and arc energy. A good agree

<p>Energy and memory limitations are considerable constraints of sensor nodes in wireless sensor networks (WSNs). The limited energy supplied to network nodes causes WSNs to face crucial functional limitations. Therefore, the problem of limited energy resource on sensor nodes can only be addressed by using them efficiently. In this research work, an energy-balancing routing scheme for in-network data aggregation is presented. This scheme is referred to as Energy-aware and load-Balancing Routing scheme for Data Aggregation (hereinafter referred to as EBR-DA). The EBRDA aims to provide an energy efficient multiple-hop routing to the destination on the basis of the quality of the links between the source and destination. In

Production of fatty acid esters (biodiesel) from oleic acid and 2-ethylhexanol using sulfated zirconia as solid catalyst for the production of biodiesel was investigated in this work.

       The parameters studied were temperature of reaction (100 to 130°C), molar ratio of alcohol to free fatty acid (1:1 to 3:1), concentration of catalyst (0.5 to 3%wt), mixing speed (500 to 900 rpm) and types of sulfated zirconia (i.e modified, commercial, prepared  catalyst according to literature and reused catalyst). The results show the best conversion to biodiesel was 97.74% at conditions of 130°C, 3:1, 2wt% and 650 rpm using modified catalyst respectively. Also, modified c

Objectives: The study aims to identify the quality of life level in schizophrenic patients and to find out the
relationships between the quality of life and some of personal characteristics for those patients with
schizophrenia.
Methodology: A descriptive correlation analytic design was used by using the assessment technique on sample
of 100 schizophrenic outpatients, who were selected purposively (non-probability sample) during the period
10/ 3/2013 - 1/ 12 /2013. The study was conducted on the schizophrenic patients in an out patient psychiatric
clinics at Ibn-Rushd; and Al-Rashad Psychiatric Teaching Hospital; Baghdad Teaching Hospital, and Al-Kadhimya
Teaching Hospital. Self administrative questionnaire was used

Separation of Trigonelline, the major alkaloid in fenugreek seeds, is difficult because the extract of these seeds usually contains Trigonelline, choline, mucilage, and steroidal saponins, in addition to some other substances. This study amis to isolate the quaternary ammonium alkaloid (Trigonelline) and choline from fenugreek seeds (Trigonella-foenum graecum L.) which have similar physiochemical properties by modifying of the classical method. Seeds were defatted and then extracted with methanol. The presence of alkaloids was detected by using Mayer's and Dragendorff's reagents. In this work, trigonilline was isolated with traces of choline by subsequent processes of purification using analytical and preparative TLC techniques.

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample