Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

The electrical and thermal performance of a typical single pass hybrid photovoltaic/thermal (PV/T) air collector is modeled, simulated and analyzed for two selected case studies in Iraq. An improved mathematical thermo-electrical model is derived in terms of design, operating and climatic parameters of the hybrid solar collector to evaluate its important characteristics: collector flow and heat removal factors, PV maximum power point and its temperature coefficient, and overall power and efficiency. Unlike previous PV/T thermal models, the present model is obtained with some additions and corrections in radiation and convection heat coefficients for the top loss and for the air duct with more applicable sky temperature correlation. The well

In order to obtain a mixed model with high significance and accurate alertness, it is necessary to search for the method that performs the task of selecting the most important variables to be included in the model, especially when the data under study suffers from the problem of multicollinearity as well as the problem of high dimensions. The research aims to compare some methods of choosing the explanatory variables and the estimation of the parameters of the regression model, which are Bayesian Ridge Regression (unbiased) and the adaptive Lasso regression model, using simulation. MSE was used to compare the methods.

Abstract This study investigated the treatment of textile wastewater contaminated with Acid Black 210 dye (AB210) using zinc oxide nanoparticles (ZnO NPs) through adsorption and photocatalytic techniques. ZnO NPs were synthesized using a green synthesis process involving eucalyptus leaves as reducing and capping agents. The synthesized ZnO NPs were characterized using UV-Vis spectroscopy, SEM, EDAX, XRD, BET, Zeta potential, and FTIR techniques. The BET analysis revealed a specific surface area and total pore volume of 26.318 m2/g. SEM images confirmed the crystalline and spherical nature of the particles, with a particle size of 73.4 nm. A photoreactor was designed to facilitate the photo-degradation process. The study investigated the inf

   A new nano-sized NiMo/TiO₂-γ-Al₂O₃ was prepared as a Hydrodesulphurization catalyst for Iraqi gas oil with sulfur content of 8980 ppm, supplied from Al-Dura Refinery. Sol-gel method was used to prepare TiO₂- γ-Al₂O₃ nano catalyst support with 64% TiO_2, 32% Al₂O₃, Ni-Mo/TiO-γ-Al₂O₃ catalyst was prepared under vacuum impregnation conditions to loading metals with percentage 3.8 wt.% and 14 wt.% for nickel and molybdenum respectively while the percentage for alumina, and titanium became 21.7, and 58.61 respectively. The synthesized TiO₂- γ-Al₂O₃ nanocomposites and Ni-Mo /TiO₂

Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

This study aims to develop a thermosensitive mucoadhesive periodontal in situ gel of secnidazole for local release of drug for treatment of periodontitis, in order to increase the drug residence time and to increase patient compliance while lowering the side effects of the drug.

Cold method was used to prepare 30 formulas of secnidazole periodontal in situ gel, using different concentrations of thermosensitive polymers (poloxamer407 alone or in combination with poloxamer 188) and methyl cellulose (MC ) or hydroxypropyl methylcellulose (HPMC K4M )in different concentrations used as mucoadhesive polymer and the resultant formulations were subjected to several tests such as   gelation temperature GT, appearance and pH value. The fo