Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

In this present work, [4,4`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)bis(2-methoxyphenl)(A1),4,4`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)diphenol(A2),1,1`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene) dinaphthalen-2-ol (A3)]C.S was prepared in 3.5% NaCl. Corrosion prevention at (293-323) K has been studied by using electrochemical measurements. It shows that the utilized inhibitors are of mixed type based on the polarization curves. The results indicated that the inhibition efficiency changes were used with a change according to the functional groups on the benzene ring and through the electrochemical technique. Temperature increases with corrosion current

The aim of this study was to get monosodium glutamate (MSG) flavor, which was obtained from glutamic acid, that produced from local isolated from Bacillus subtilis EN3A1-P19U7 which genetically improved, from Bacillus subtilis EN3A1-P19U7, and applied in sausage chicken meat, mayonnaise and vegetable and lentil soup, it has been added MSG product in this study at different concentrations with the use of chicken broth cubes (Maggi) as a commercial flavor for comparison, and it was conducted sensory evaluation of these products and found that the addition of MSG product this study at the level of 0.6% to the sausage chicken and 0.6% to the mayonnaise and 0.15% to the vegetable and lentil soup, the results of sensory evaluation show not signif

Capacitive–resistive humidity sensors based on polythiophene (P3HT) organic semiconductor as an active material hybrid with three types of metallic nanoparticles (NP) (Ag, Al, and Cu) were synthesized by pulsed laser ablation (PLA). The hybrid P3HT/metallic nanoparticles were deposited on indium-tin-oxide (ITO) substrate at room temperature. The surface morphology of theses samples was studied by using field emission scanning electron micrographs (FE-SEM), which indicated the formation of nanoparticles with grain size of about 50nm. The electrical characteristics of the sensors were examined as a function of the relative humidity levels. The sensors showed an increase in the capacitance with variation in the humidity level.  Whil

Background: Low-level laser therapy (LLLT) has been extensively applied to improve wound healing due to some biostimulatory properties presented by laser arrays apparently able to accelerate the repair of soft tissue injuries. However, the role of proinflammatory interlukines not been studied yet. IL_1 ? represent one of the most important poroinflammatory interlukines that involved in wound healing. The goal of this study was to investigate the effect of 790-805nm diode laser on the expression of IL_1 ? during wound healing in mice. Materials and Methods: Standard-sized wounds (1.5cm) were carried out in the face of 96 white albino mice. Half of them underwent LLLT treatment (360 J/cm 2) at 790-805 nm delivered immediately after wound pro

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

Stimulative effect of 10 mW He-Ne laser on the phagocytic activity of human polymorphonuclear leukocytes( PMNs) has been studied in vitro. Normal polymorphonuclear leucocytes were isolated from the human peripheral blood. A mixture of 0.25 ml of Hanks solution, 0.25 ml of serum, 0.25 ml of Candida albicans suspension and 0.25 ml of PMNs suspension was prepared. The samples of mixture of PMNs and Candida were subdivided in 1 ml ependrof tubes and irradiated to He-Ne laser for 1, 3, 5, 10 and 20 min. The diameter of the irradiated area was 0.8 cm. For calculation of Phagocytic index before and after irradiation, the samples were incubated (37°C) at 5, 15, 30, 60 min. The slides of samples were prepared and stained using Giemsa stain. The

In this research, a low cost, portable, disposable, environment friendly and an easy to use lab-on-paper platform sensor was made. The sensor was constructed using a mixture of Rhodamine-6G and gold nanoparticles also Sodium chloride salt. Drop–casting method was utilized as a technique to make a platform which is a commercial office paper. A substrate was characterized using Field Emission Scanning Electron Microscope, Fourier transform infrared spectroscopy, UV-visible spectrophotometer and Raman Spectrometer. Rh-6G Raman signal was enhanced based on Surface Enhanced Raman Spectroscopy technique utilized gold nanoparticles. High Enhancement factor of Plasmonic commercial office paper reaches up to 0.9 x105 because of local surface pl

The eggshell cuticle is the proteinaceous outermost layer of the eggshell which regulates water exchange and protects against entry of micro-organisms. Outer eggshell and cuticle protein was extracted from domestic chicken. The aim of the research is to find out the effect of the treated and untreated nano particles of egg shells with micro wave cold plasma on the effectiveness of E. coli (negative bacteria) that infect the skin and measure the diameter of bacterial inhibition zone, the eggshell has been prepared by a chemical method (sol gel) and measure the level of acidity and the PH is neutral. The result of Atomic Force Microscope (AFM) shows that the particles diameters become smaller with nano-particles solution than for egg