The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

Green synthesis of bimetallic nanoparticles of Fe/Ni (G-Fe/Ni-NPs) and zeolite-5A supported (G-Z-Fe/Ni-NPs) as heterogeneous Fenton-like oxidation for the decolourisation of reactive red 120-dye (RR120) from the aqueous medium using green tea extract as a reducing agent. Zeolite-5A from local kaolin is prepared and characterised using the hydrothermal method and is used as a supporting material for Fe/Ni-NPs. (SEM), (EDX), (AFM), (XRD), (FT-IR), (BET). Its zeta potential were used to characterise G-Fe/Ni-NPs and G-Z-Fe/Ni-NPs. The decolourisation efficiency (Ed) of the RR120-dye using a heterogeneous Fenton-like for G-Fe/Ni-NPs and G-Z-Fe/Ni-NPs is 99.8% and 99.9%, respectively, under the optimum conditions: [H2O2] = 20 and 1 mmol/L

Goal  of  research  is  to  investigate  the  impact  of the  use  of  effective  learning  model in the  collection  of  the  fourth  grade  students/Department of  physics in the material  educational methods  and the  development  of  critical thinking  .to teach  this goal  has  been  formulated  hypothesis cefereeten zero  subsidiary  of the second hypothesis  .To  investigate  the  research  hypothesis  were  selected  sample  of  fourth-grade  students of the  department  of physics at the univers

     In the present work effect of recycled heating and cooling on the values of concrete compressive strength due to high temperature of 400⁰C was studied.

    The tests show that the percent of reduction in compressive strength of the samples which exposed to a temperature of 400⁰C for one cycle was 32.5%, while the reduction was 52.7% for the samples which were exposed to recycled heating and cooling of ten times .      

   Moreover a study of the effect of specimen sizes on the percentages of compressive strength reduction due to high temperature

In this paper investigate the influences of dissolved CO₂/H₂S gases, crude oil velocity and temperature on the rate of corrosion of crude oil transmission pipelines of Maysan oil fields southern Iraq. The Potentiostatic corrosion test technique was conducted into two types of carbon steel pipeline (materials API 5L X60 and API 5L X80). The computer software ECE electronic corrosion engineer was used to predict the influences of CO₂ partial pressure, the composition of crude oil, flow velocity of crude oil and percentage of material elements of carbon steel on the rate of corrosion. As a result, the carbon steel API 5L X80 indicates good and appropriate resistance to corrosion compared to carbon steel API

This research aims to develop rehabilitation exercises using cryotherapy for patients with frozen shoulder, Identify the effect of rehabilitation exercises combined with cryotherapy on pain relief and improved range of motion in the experimental group , and identify the effect of standard rehabilitation exercises on pain relief and improved range of motion in the control group, and identify the differences between the experimental and control groups in the post-tests for the variables of pain and range of motion. The researchers used an experimental design with two equivalent groups (experimental and control) using pre- and post-tests, as it was suitable for the nature of the research problem and its objectives, the research populat

Flexible pavements are subjected to three main distress types: fatigue crack, thermal crack, and permanent deformation. Under severe climate conditions, thermal cracking particularly contributes largely to a considerable scale of premature deterioration of pavement infrastructure worldwide. This challenge is especially relevant for Europe, as weather conditions vary significantly throughout the year. Hydrated lime (HL) has been recognized as an effective additive to improve the mechanical properties of asphalt concrete for pavement applications. Previous research has found that a replacement of conventional limestone dust filler using hydrated lime at 2.5% of the total weight of aggregates generated an optimum improvement in the mec

Basketball is one of the most popular and popular games that have a large audience both globally and locally because of the magic it contains in terms of performance. For this sport to be a success, fundamental factors must exist and these factors is the referee. The referee plays a large and important role in the success of the game and the establishment and application of rules.The research aimed at identifying the effect of special on the development of referee's physical abilities. The researcher used the experimental method. The subjects were (12) first class basketball referees. The researcher recommended using special exercises due to their great role in developing the physical abilities of first class basketball referees