The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

This paper was aimed to evaluate the polyurethane (PU) and polyurethane/polyvinyl chloride (90 wt. % / 10 wt. %) as organic coating of carbon steel substrate against marine environment (3.5 wt.% NaCl aqueous solution) as a severe corrosion environment . The electrochemical impedance spectroscopy (EIS) and fitting impedance data by ZsimpWin 3.22 software were used to estimate the physical barrier of the samples for different exposure times. Different equivalent electrical circuits were proposed for the physical barrier at different immersion times to get appropriate fitting .Both PU and PU/PVC coatings showed excellent corrosion protection ability for steel .The PU/PVC coating showed better protection and stability than PU coating against

Identifying phenolic compounds in some genera belonging in the Amaranthaceae family by HPLC technique

In this work, metal oxides nanostructures, mainly, copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure were synthesized by dc reactive magnetron sputtering technique. The structural purity and nanoparticle size of the prepared nanostructures were determined. The individual metal oxide samples (CuO, NiO and TiO2) showed high structural purity and minimum particle sizes of 34, 44, 61 nm, respectively. As well, the multilayer structure showed high structural purity as no elements or compounds other than the three oxides were founds in the final sample while the minimum particle size was 18 nm. This reduction in nanoparticle size can be considered as an advantage for the dc reactive magnetron sputtering tec

KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Cosmetics, Dermatological Sciences and Applications, 2012 - Cited by 6

This study presents a practical method for solving fractional order delay variational problems. The fractional derivative is given in the Caputo sense. The suggested approach is based on the Laplace transform and the shifted Legendre polynomials by approximating the candidate function by the shifted Legendre series with unknown coefficients yet to be determined. The proposed method converts the fractional order delay variational problem into a set of (n ＋ 1) algebraic equations, where the solution to the resultant equation provides us the unknown coefficients of the terminated series that have been utilized to approximate the solution to the considered variational problem. Illustrative examples are given to show that the recommended appro

The aesthetic and technical expertise help  in producing the artistic work and achieving results in aesthetic formulations that reflect the aesthetic and  expressive dimensions and the reflective dimensions of the pottery, surpassing its traditions, asserting  its active presence in life, cherishing it  even when it  breaks  or get damaged   by employing techniques that are originated  from  the Japanese environment.

                       The research problem is to study how ( Kintsugi) technique and similar techniques are used to create  new rebirths of pottery piec

Samarium ions (Sm +3), a rare-earth element, have a significant optical emission within the visible spectrum. PMMA samples, mixed with different ratios of SmCl3.6H2O, were prepared via the casting method. The composite was tested using UV-visible, photoluminescence and thermogravimetric analysis (TGA). The FTIR spectrometry of PMMA samples showed some changes, including variation in band intensity, location, and width. Mixed with samarium decreases the intensity of the CO and CH2 stretching bands and band position. A new band appeared corresponding to ionic bonds between samarium cations with negative branches in the polymer. These variations indicate complex links between the Sm +3 ion and oxygen in the ether group. The optical absorption