The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change
... Show MoreThe research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th
... Show MoreThis study was conducted to use the local Ephedra alata plant as a model for extracting and detecting alkaloids in the stem of plant (alkaloids-rich extract and crude extract). Different extraction procedures were adopted for qualitative as well as the quantitative examination of the alkaloid extracts, as well as plant crude extract, the best methods for the extraction of the plant materials were applied. Simple, fast and accurate methods like TLC (thin layer chromatography) and HPLC (High-performance liquid chromatography), were used for the identification of the alkaloids (ephedrine) in different extracts of stems E. alata stems. Ephedrine alkaloid was detected in each alkaloids-rich and crude extrac
... Show MoreIn this paper, we have examined the influence of heat- transfer on the magnetohydrodynamics oscillatory flow of Williamson fluid during porous medium for two types of geometries "Poiseuille flow and Couette flow". We use perturbation technique in terms of the Weissenberg number to obtain explicit forms for velocity profiles. The results that obtained are illustrated by graphs.
Removal of heavy metals from waste water has received a great deal of attention. The compare Cr
(VI) adsorption characteristics removing from wastewater by using thermally modified and non-modified
eggshells were examined
The present research was conducted to reduce the sulfur content of Iraqi heavy naphtha by adsorption using different metals oxides over Y-Zeolite. The Y-Zeolite was synthesized by a sol-gel technique. The average size of zeolite was 92.39 nm, surface area 558 m2/g, and pore volume 0.231 cm3/g. The metals of nickel, zinc, and copper were dispersed by an impregnation method to prepare Ni/HY, Zn/HY, Cu/HY, and Ni + Zn /HY catalysts for desulfurization. The adsorptive desulfurization was carried out in a batch mode at different operating conditions such as mixing time (10,15,30,60, and 600 min) and catalyst dosage (0.2,0.4,0.6,0.8,1, and 1.2 g). The most of the sulfur compounds were removed at 10 min for all catalyst ty
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