The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement a

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement and two with combined

     Heavy metal ion removal from industrial wastewater treatment systems is still difficult because it contains organic contaminants. In this study, functional composite hydrogels with photo Fenton reaction activity were used to decompose organic contaminants. Fe₃O₄ Nanoparticle, chitosan (CS), and other materials make up the hydrogel. There are different factors that affected Photo-Fenton activity including (pH, H₂O₂ conc., temp., and exposure period). Atomic force microscopy was used to examine the morphology of the composite and its average diameter (AFM). After 60 minutes of exposure to UV radiation, CS/ Fe₃O₄ hydrogel composite had degraded methylene blue (M.B.)

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

This work aimed to investigate the effect of Diode laser 805 nm on plasmid DNA and RNA
contents of some Gram negative bacteria represented by Escherichia coli and Proteus mirabilis isolates
.Plasmid extraction was done using two methods (Salting out and CTAB method).Different powers and
pulse repetition rates for 805 nm Diode Laser were used to study this effect. Results revealed that the
plasmid profile of the two species were highly affected using (2, 3) W at different frequencies including
5and 10 kHz as compared with 1 kHz while plasmids were gradually disappeared at 1W, 10 kHz. In the
same time the shining of RNA was also decreased gradually then disappeared with increasing powers
especially at 2W and 10 kHz cau

Background: The aim of the study was to investigate the effect of surface treatments of zirconia (grinding and sandblast with 50μm, 100 μm) on shear bond strength between zirconia core and veneering ceramic. Material and methods: Twenty-eight presintered Y-TZP ceramic specimens (IPS e.max ZirCAD, Ivoclar vivadent) were fabricated and sintered according to manufacturer’s instructions. The core specimens were divided randomly in to 4 groups, group 1: no surface treatment, group2: zirconia specimens were ground with silicon carbide paper up to1200 grit under water cooling, group3: zirconia specimens were ground and sandblast with 100 μm alumina, group 4: zirconia specimens were ground and sandblast with 50 μm alumina. Surfa

Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves

The fluctuations in oil prices in world markets affect the general budget and the trade balance of the rent countries, because oil is a strategic commodity affected by economic and political factors. The fluctuations in oil prices affect the public budgets of the rent countries through the public revenue side of oil revenues. On the other hand, these fluctuations affect the balance of trade through the volume of oil exports, which lead to imbalance of trade surplus or deficit .                                           &nbs

          The research deal with three variables of exceptional importance to organization business firms. These variables are emotional intelligence, transformational leadership, and organizational performance. The aim of this research is to determine the effect of emotional intelligence and transformational leadership on organizational performance at the banking sector, which is represented by Al-Rafidain Bank. The problem of the research is expressed by many questions related with the nature of the interrelationships and effects among research’s variables. The researcher has depended upon the descriptions - analytical approach. on a random sample of (80 ) managers