The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

Nd:YAG laser pulses of 9 nanosecond pulse duration and operating wavelength at 1.06 μm, were utilized to drill high thermal conductivity and high reflectivity aluminum and copper foils. The results showed a dependence of drilled holes characteristics on laser power density and the number of laser pulses used. Drilled depth of 74 ϻm was obtained in aluminum at 11.036×108 W/cm2 of laser power density. Due to its higher melting point, copper required higher laser power density and/or larger number of laser pulses to melt, and a maximum depth of 25 μm was reached at 13.46×108 W/cm2 using single laser pulse.

ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

Abstract

This research aims to identify the challenges faced by families of children with intellectual disabilities and to identify the impact of the challenges facing them on the mental health of their children with intellectual disabilities. Based on the following questions: What is the nature of the challenges faced by families of children with disabilities and how do these challenges affect the mental health of their children with intellectual disabilities? The study was conducted on a sample of four families of six children with intellectual disabilities, depending on the degree and type of disability. To achieve the study's objectives, the qualitative approach was used, Because of the importance of accessin

The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

6-(2-benzathiazolyl azo),-3,5-dimethylphenol was formed by grouping the 2- benzothiazole diazonium chloride with 3,5-dimethylphenol. Azo ligand(L) was resolved on the origin by 1H and 13CNMR, FTIR and UV-V is spectral analysis. Complexation of tridentate ligand (L) with Co2+, Ni2+, Cu2+ and Zn2+ in aqueous of ethyl alcohol with a 1:2 metal:ligand, and at ideal pH.. The formation of metal chelates are assigned using flame atomic, absorption, FTIR, and UV-Vis spectral analysis, other than conductivity and magnetic estates. The nature of the metal chelates were carried out by mole ratio and continuous, variation mechanism, Beer's law, followed the rate (0.0001 - 3×0.0001 M) concentration., High molar, absorptivity, for the complex solutions w

2-(2-amino-5-nitro-phenylazo),-phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis,1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Rh+3 and La+3ataqueous ethanol for a 1:3 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic, absorption,(C.H.N),Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds, have been studied, obey the ratio of mole and continuous, variance, manners, Beer's law, yielded up a concentration, rate (1×10-4- 3×10-4M),. High

2-(2-amino-5-nitro-phenylazo) -phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis, 1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Nd+3,Cd+3,Dy+3 and Er+3at aqueous ethanol for a 1:2 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic absorption,(C.H.N) Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds have been studied obey the ratio of mole and continuous variance manners, Beer's law yielded up a concentration rate (1×10-4 - 3×10-4M) .