The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

AshShinnafiyah and AsSamawa cities suffer from significant increase in salinity of Euphrates River water compared with their counterpart's north AshShinnafiyah city which is reflected adversely on the quality of water within the study area. The study aims to find possible solutions to avoid the deterioration of Euphrates River northern AshShinnafiyah city until AsSamawa city that were
presented by total dissolved solid TDS. Twelve main hydrological and fifteen salinity measurement stations were selected to cover 117 km of the river reach within the study area during July-2011. Additional twenty three hydrological and salinity stations were adopted during March-2012, winter season to the river within the study area. After conducting t

In this work a novel drug delivery system through modification of poly acrylic acid with Methionine as a spacer between the poly acrylic acid which was converted to its acyl chloride and reacted with Methionine as spacer unit which has been reacted with Ampicillin drug. In vitro drug release study had been conducted successfully in basic medium in pH 7.4 and acidic medium in pH 1.1 at 37?. Due to many problems associated with drug release and, this modification could decrease the side effect of drug. The prepared prodrug polymer was characterized by spectra method [FTIR and 1H?NMR]. Physical properties and intrinsic viscosity of drug polymer were determined. The good results were obtained in the presence of spacer unit with compar

Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp

Recently, dental implants have experienced increasing demand as one of the most effective, permanent and stable ways for replacing missing teeth. However, peri-implant diseases that are multispecies plaque-based infections may ultimately lead to implant failure (i.e., late peri-implantitis). Therefore, the present study aims to detect the microbial diversity of subgingival plaque in peri-implantitis cases (N = 30) by comparing with healthy implants (N = 34) using culture-based identification methods, including VITEK 2 system. An increase in microbial diversity (29 species along with 1 and 7 isolates, which were classified as a genus and unidentified species, respectively) were observed in subgingival sites of diseased implants dominated by

Ninety eight mobile samples, (54) galaxy phone and (44) I phone, were swabbed for bacterial culture determination by culturing on MacConky agar , Blood agar , Mannitol salt agar , Muller Hinton agar .Staphylococcuswas the highest frequent isolated bacteria from Galaxy phone (33%) and I phone (37%). This study revealed that galaxy phone appears less contaminated with bacteria, the ratio of non-contaminated devices is (44%) when compared with I phone (9%). Sensitivity test showed that Ogmintin have the lowest effect on Staphylococcusisolated from both type of devices while cefitriaxone have the highest effect. DNA of isolate from galaxy 31 that exhibit highest resistance against antibiotics was extracted and 16S rRNA gene was polymerized by P

Numerical simulations are carried out to evaluate the coherence concept’s effect on the performance regarding the optical system, when observing and imaging the planet’s surface. In numerous optical approaches, the coherence qualities of light sources play an important role. This paper provides an overview about the mathematical formulation of temporal and spatial coherence and incoherence properties of light sources. The circular aperture was used to describe the optical system like a telescope. The simulation results show that diffraction-limited for incoherent imaging system certainly improves the image. Yet, the quality of the image is degraded by the light source's highly spatial and temporal coherence properties, resulting in a

Spot panchromatic satellite image had been employed to study and know the difference Between ground and satellite data( DN ,its values varies from 0-255) where it is necessary to convert these DN values to absolute radiance values through special equations ,later it converted to spectral reflectance values .In this study a monitoring of the environmental effect resulted from throwing the sewage drainages pollutants (industrial and home) into the Tigris river water in Mosul, was achieved, which have an effect mostly on physical characters specially color and turbidity which lead to the variation in Spectral Reflectance of the river water ,and it could be detected by using many remote sensing techniques. The contaminated areas within th