Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

Four new phenol-formaldehyde resins containing tetrachlorophthalimides in their repeating units were synthesized via condensation of formaldehyde with N-(hydroxy phenyl)tetrachlorophthalimides under conditions similar to those used in novolac preparation. In this work structural modifications were performed first via design and synthesis of new phenolic component represented by phenolic ring linked to thermally stable tetrachlorophthalimide moiety which condense with formaldehyde and second via introducing of phenolic hydroxyl groups present in the new synthesized resins by esterification reaction with acetyl chloride producing the corresponding acetoxy substituted resins. Both the prepared and the cured resins have new properties which

The study includs,effect of concentration of Lead 0.2 ,0.3 , 0.5, 5 , 10 mg/L and Zinc 0.1,0.5 , 2 , 4 , 8 mg/L lonely or to gether on growth green algae( Scenedesmus quadricauda var . longispina) according to the total qauntity for the cells and the adsorption of the algae to the zn,pb concentration .growth curve and dubbling time growth were calculated with or without there heavy metals . Results shows that there are significant differences (P<0.01) for growth curve and the control. (7.5201 cell /h)and with dubbling times (9.87 cell/h). The heavy metals(Pb, Zn). shows antagonistic effect when both used in media.

  In this work two moles of 2-amino benzothiazole were allowed to react with one mole of pyromellitic dianhydride to produce N,N‾-Bis-(benzathiazol-2-yl) pyromellitamic diacid [I] which was submitted to esterification via the reaction with dimethyl sulphate in sodium carbonate in acetone as a solvent to synthesize N,N‾-bis-(benzothiazol-2-yl) pyromellitam diacetate [II] .This ester  was used to produce  novel  compounds through  two paths :- Path one:- Reaction of ester [II] with hydrazine in ethanol as a solvent to form the corresebonding  N,N‾-bis (benzothiazole-2-yl) –pyromellitamic acid hydrazide [III] which react with acetyl acetone in ethanol or with phthalic anhydride in dioxa

In this work 2- mercaptobenzothiazole ( 2-MBT ) and some of its derivatives(1, 14 ,27) were prepared by using home made Auto clave .The synthesis involve treatment of 2- MBT or some of its derivatives with chloro acetyl chloride to give 1- chloro acetyl -2- MBT or the corresponding derivatives (2,15,28) . the product was treated with phenyl hydrazine to give the phenyl hydrazide derivatives (3,16,29) . The new derivatives(4-13, 17-26,30-39) were synthesized by reaction of the phenyl hydrazide derivatives with different aromatic aldehydes in the presence of Acetic Acid . Structure of all the prepared compounds confirmation were proved using FTIR , elemental analysis (C .H .N .S ) in addition to melting points.

Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

The effected of the long transmission line (TL) between the actuator and the hydraulic control valve sometimes essentials. The study is concerned with modeling the TL which carries the oil from the electro-hydraulic servovalve to the actuator. The pressure value inside the TL has been controlled by the electro-hydraulic servovalve as a voltage supplied to the servovalve amplifier. The flow rate through the TL has been simulated by using the lumped π element electrical analogy method for laminar flow. The control voltage supplied to servovalve can be achieved by the direct using of the voltage function generator or indirect C⁺⁺ program connected to the DAP-view program built in the DAP-card data acqu

  A.R. Ammons's  Garbage is a unique poem in all measures, starting from the title to the subject matter of the poem.  Though it discusses the ecological repercussion of waste management, the long poem is written to shed light on the correlation between language\poetry and garbage. The paper argues that in his examination of language\poetry and garbage as both reflectors of human life and experience, Ammons claims that redemption is possible through both language and garbage by scrutinizing human experience whether low or high, mundane or sacred. This paper tries to examine Ammons's  efforts to use the farfetched metaphor of garbage to discuss language and poetry-writing.  

By driven the moment estimator of ARMA (1, 1) and by using the simulation some important notice are founded, From the more notice conclusions that the relation between the sign   and moment estimator for ARMA (1, 1) model that is: when the sign is positive means the root      gives invertible model and when the sign is negative means the root      gives invertible model. An alternative method has been suggested for ARMA (0, 1) model can be suitable when

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.