natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

This  investigation was conducted to recognize the structure for (RHETI version 2.5  1999) by using exploratory and confirmatory factor analysis. Sample of (620) student of Al-Mustansrya University were administered the (RHETI).

The data of their responses was analyzed by using (PAF) and oblique rotating .

The findings explored (9) factors as one factor for each type and (184) items were loaded by the factors: (60) item for feeling center, (61) items for instinctive center and (63) items for thinking center.

Results of confirmatory factorial analysis supported a model designed by the researcher depended upon a theoretical views of Riso and Hudson

To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C.  In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice

We demonstrate the results of a mathematical model for investigation the nonlinear Stimulated Brillouin Scattering (SBS), which can be employed to achieve high optical amplifier. The SBS is created by interaction between the incident We demonstrate the results of a mathematical model for investigation the nonlinear Stimulated Brillouin Scattering (SBS), which can be employed to achieve high optical amplifier. The SBS is created by interaction between the incident light and the acoustic vibration fiber. The design criteria and the amplification characteristic of the Brillouin amplifier is demonstrated and discussed for fiber Brillouin amplifier using different pump power with different fiber length. The results show, high Brillouin gain can

The last few years witnessed great and increasing use in the field of medical image analysis. These tools helped the Radiologists and Doctors to consult while making a particular diagnosis. In this study, we used the relationship between statistical measurements, computer vision, and medical images, along with a logistic regression model to extract breast cancer imaging features. These features were used to tell the difference between the shape of a mass (Fibroid vs. Fatty) by looking at the regions of interest (ROI) of the mass. The final fit of the logistic regression model showed that the most important variables that clearly affect breast cancer shape images are Skewness, Kurtosis, Center of mass, and Angle, with an AUCROC of

The solvent free oxidation of benzyl alcohol was conducted employing Au and Pd supported catalysts, while utilizing hydrogen peroxide 35% (H2O2) as the oxidant, H2O2 is  very cheap, mild, and an environment friendly reagent, which produced water as the only by-product. Various proportions of Au-Pd catalysts on carbon and titanium oxide activated as supports were synthesized through the use of sol immobilization catalyst synthesis technique. Characterization of the synthesized catalysts was performed using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Field Emission Scanning Electron Microscopy (FESEM), and Transmission Electron Microscopy (TEM). It was found that the synthesized Au-Pd/ activated carbon catalyst was  benef

The physical substance at high energy level with specific circumstances; tend to behave harsh and complicated, meanwhile, sustaining equilibrium or non-equilibrium thermodynamic of the system. Measurement of the temperature by ordinary techniques in these cases is not applicable at all. Likewise, there is a need to apply mathematical models in numerous critical applications to measure the temperature accurately at an atomic level of the matter. Those mathematical models follow statistical rules with different distribution approaches of quantities energy of the system. However, these approaches have functional effects at microscopic and macroscopic levels of that system. Therefore, this research study represents an innovative of a wi

Corrosion Resistance Enhancement for low carbon steel is very important to extend its life service, the coating process is one of the methods which can using to achieve this, and it's the most important in surface treatments to improve the properties of metals and alloys surfaces such as corrosion resistance. In this work, low carbon steel was nitrided and coated with nano zinc using gas phase coating technical, to enhance the resistance of corrosion. The process included adding two layers. The first, a nitride layer, was added by precipitating nitrogen (N) gas, and the second, a zinc (Zn) layer, was added by precipitating Zn. The process of precipitating was carried out at different periods (5, 10, and 15 minutes). Scan electron mi