Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

Among several separation processes, the air flotation distinguish as remarkably high potential separation process related to its high separation efficiency and throughput, energy-efficient, simple process, cost-effective, applicable to a wide range of oily wastewater and no by-products. The current study aimed to investigate the effect of the type and concentration of surfactant on the stability of oil-water emulsion and efficiency of the separation process. For this purpose, three types of surfactant where used (anionic SDS, mixed nonionic Span 85/Tween 80, and cationic CTAB). The results demonstrated that the Span 85/Tween 80 surfactant has the best stability, and it increases with the surfactant concentration augmentation. The removal ef

The oxidative degradation of Orange G dye by nanosized CeO₂ catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO₂ cubic phase.  The FTIR result showed the effect of calcination temperature for CeO₂ was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde

In this study, a one-dimensional model represented by Butler-Volmer-Monod (BVM) model was proposed to compute the anode overpotential and current density in a mediator-less MFC system. The system was fueled with various organic loadings of real field petroleum refinery oily sludge to optimize the favorable organic loading for biomass to operate the suggested system. The increase in each organic loading showed higher resistance to electrons transport to the anode represented by ohmic loss. On the contrary, both activation and mass transfer losses exhibited a noticeable decrement upon the increased organic loadings. However, current density was improved throughout all increased loads achieving a maximum current density of 5.2 A/m³

Natural gas and oil are one of the mainstays of the global economy. However, many issues surround the pipelines that transport these resources, including aging infrastructure, environmental impacts, and vulnerability to sabotage operations. Such issues can result in leakages in these pipelines, requiring significant effort to detect and pinpoint their locations. The objective of this project is to develop and implement a method for detecting oil spills caused by leaking oil pipelines using aerial images captured by a drone equipped with a Raspberry Pi 4. Using the message queuing telemetry transport Internet of Things (MQTT IoT) protocol, the acquired images and the global positioning system (GPS) coordinates of the images' acquisition are