The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

In this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec

The problem of the high peak to average ratio (PAPR) in OFDM signals is investigated with a brief presentation of the various methods used to reduce the PAPR with special attention to the clipping method. An alternative approach of clipping is presented, where the clipping is performed right after the IFFT stage unlike the conventional clipping that is performed in the power amplifier stage, which causes undesirable out of signal band spectral growth. In the proposed method, there is clipping of samples not clipping of wave, therefore, the spectral distortion is avoided. Coding is required to correct the errors introduced by the clipping and the overall system is tested for two types of modulations, the QPSK as a constant amplitude modul

Background: Accurate detection of thyroid autoantibodies by enzyme linked immunosorbant assay technique namely thyroglobulin antibody, thyroid peroxides antibody is crucial in the differentiation of autoimmune thyroid disorders from other form of thyroid diseases.
Objective: Evaluation of the detection of thyroglobulin antibody and thyroid peroxides antibody in different thyroid diseases using enzyme linked immunosorbant assay technique.
Methods: - Seventy-five patients admitted to Surgical Units of Baghdad Medical City Hospital for the period between "October 2010 to June 2011" they were waiting to do thyroidectomy. They were chosen nonselectively for serological evaluation of above autoantibodies , and correlation of the results

In this paper, mesoscale modeling is performed to simulate and understand fracture behavior of two concrete composites: cement and asphalt concrete using disk-shaped compact tension (DCT) tests. Mesoscale models are used as alternative to macroscale models to obtain better realistic behavior of composite and heterogeneous materials such as cement and asphalt concrete. In mesoscale models, aggregate and matrix are represented as distinct materials and each material has its characteristic properties. Disk-shaped compact tension test is used to obtain tensile strength and fracture energy of materials. This test can be used as a better alternative to other tests such as three points bending tests because it is more convenient for both field and

In this paper, a single-phase boost type ac-dc converter with power factor correction (PFC) technique is designed and implemented. A current mode control at a constant switching frequency is used as a control strategy for PFC converter. The PFC converter is a single-stage singleswitch boost converter that uses a current shaping technique to reshape the non-sinusoidal input current drawn by the bulky capacitor in the conventional rectifier. This technique should provide an input current with almost free-harmonics, comply with the IEC61000-3-2 limits, and a system operates with near unity power factor. The other function of the boost converter that should be
accomplished is to provide a regulated DC output voltage. The complete designed

In this work, the superconducting CuBa2LaCa2Cu4O11+δ compound was prepared by citrate precursor method and the electrical and structural properties were studied. The electrical resistivity has been measured using four probe test to find the critical temperature Tc(offset) and Tc(onset). It was found that Tc (offset) at zero resistivity has 101 K and Tc (onset) has 116 K. The X-ray diffraction (XRD) analysis exhibited that a prepared compound has a tetragonal structure. The crystal size and microscopic strain due to lattice deformation of CuBa2LaCa2Cu4O11+δ were estimated by four methods, namely Scherer(S), Halder-Wagner(H-W), size-strain plot (SSP) and Williamson-Hall, (W-H) methods. Results of crystal sizes obtained by these meth

Zinc Oxide (ZnO) is probably the most typical II-VI
semiconductor, which exhibits a wide range of nanostructures. In
this paper, polycrystalline ZnO thin films were prepared by chemical
spray pyrolysis technique, the films were deposited onto glass
substrate at 400 °C by using aqueous zinc chloride as a spray
solution of molar concentration of 0.1 M/L.
The crystallographic structure of the prepared film was analyzed
using X-ray diffraction; the result shows that the film was
polycrystalline, the grain size which was calculated at (002) was
27.9 nm. The Hall measurement of the film studied from the
electrical measurements show that the film was n-type. The optical
properties of the film were studied using

Itraconazole (ITZ) is an antifungal drug (BCSII) used for the treatment of local and systemic fungal infections. Furthermore, ITZ used as an antifungal prophylaxis for immunocompromised patients.

The objective of the study is to overcome the two problems of low and pH dependent solubility of ITZ by its preparation as floating microparticles.

Firstly, pH-dependent floating microparticles were prepared using oil in water solvent evaporation method, from which the best one (F7) selected as a best pH-dependent formula with composition of   ITZ (200mg),EC (800mg), HPMC 15cps (200mg) and safflower oil (2ml) .Then, F7 was compared with the selected Relatively pH-independent ITZ floating microparticles formula  wit