Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

In the hybrid coolingsolar systems , a solar collectoris used to convertsolar energy intoheat sourcein order to super heat therefrigerant leave thecompressor,andthisprocess helpsin the transformation ofrefrigerant state from gaseous statetothe liquid statein upper two-thirdsof thecondenserinstead of the lower two-thirdssuchas in thetraditional air-conditioning systems and this willreduce theenergyneeded torun the process ofcooling.In this research two hybrid air-conditioning system with an evacuated tube solar collector were used, therefrigerant was R22 and the capacity was 2 tons each.The tilt angle of the evacuated tube solar collector was changed and the solar collector fluid was replaced into oil instead of water.A comparison wasi

Laser drilling is capable of producing small, precisely positioned holes with high degree of reproductively. In this paper , IR millisecond Nd:YAG single pulsed laser was used to determine the effect of laser parameters on the drilled hole of the glass - fiber reinforced epoxy composite FR-4 sample of 2 mm in thickness . The type of laser source was GSI lumonics JK760TR Series laser 1.064μm system in a CNC cabin. The JK760TR series has a 0.3-50ms pulse length and a maximum repetition rate 500Hz with an average power of 600W. The investigation of single pulse laser drilling in this paper was based on theoretical and experimental solutions. In single pulse technique, the investigation included focal plane position fpp, pulse shap

Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

Negotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.

Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.

To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R²) were used.

 A Number of conclusions were

The main problem of this research is the delay of implementation of the investment plan projects for the period (2013-2016) and the weakness of the staff ability in the ministries and they don’t have the sufficient experience to carry out the implementation process.

Therefore, the research aims to evaluate the implementation of programs and projects of the investment plan in a manner consistent with the objectives set for them without any wasteful of efforts, time and money. And then identify the problems and obstacles to determine the deviations of the implementation of the specific for each sector according to the criteria of evaluation and the form of cost, quality, time and implementation.<

In this research, the electrical characteristics of glow discharge plasma were studied. Glow discharge plasma generated in a home-made DC magnetron sputtering system, and a DC-power supply of high voltage as input to the discharge electrodes were both utilized. The distance between two electrodes is 4cm. The gas used to produce plasma is argon gas which flows inside the chamber at a rate of 40 sccm. The influence of work function for different target materials (gold, copper, and silver), - 5cm in diameter and around 1mm thickness - different working pressures, and different applied voltages on electrical characteristics (discharge current, discharge potential, and Paschen’s curve) were studied. The results showed that the discharge cur

The determiner phrase is a syntactic category that appears inside the noun phrase and makes it definite or indefinite or quantifies it. The present study has found wide parametric differences between the English and Arabic determiner phrases in terms of the inflectional features, the syntactic distribution of determiners and the word order of the determiner phrase itself. In English, the determiner phrase generally precedes the head noun or its premodifying adjectival phrase, with very few exceptions where some determiners may appear after the head noun. In Arabic, parts of the determiner phrase precede the head noun and parts of it must appear after the head noun or after its postmodifying adjectival phrase creating a discontinu