The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

The main objective of this thesis is to study new concepts (up to our knowledge) which are P-rational submodules, P-polyform and fully polyform modules. We studied a special type of rational submodule, called the P-rational submodule. A submodule N of an R-module M is called P-rational (Simply, N≤_prM), if N is pure and Hom_R (M/N,E(M))=0 where E(M) is the injective hull of M. Many properties of the P-rational submodules were investigated, and various characteristics were given and discussed that are analogous to the results which are known in the concept of the rational submodule. We used a P-rational submodule to define a P-polyform module which is contained properly in the polyform module. An R-module M is called P-polyform if every es

Some new heterocyclic compounds containing, cyclohexenone, indazole, isoxazoline, pyrmidine and pyrazoline ring system were prepared from chalcones (1a,b). The starting chalcones (1a,b) were obtained by a base catalyzed condensation of appropriately substituted benzaldehydes and 2-acetylbenzofuran. The reaction of the prepared chalcones with ethylacetoacetate/hydrazine hydrate, hydroxylamine hydrochloride, urea, thiourea, hydrazine hydrate, phenyl hydrazine or hydrazide derivatives gave the mentioned heterocycles. All synthesized compounds have been characterized by physical and spectral methods.

Iraqi kaolin was used for the preparation and characterization of NaY zeolite for biodiesel production via esterification reaction. Oleic acid was used usually as a typical simulated feedstock of high acid number for the esterification reaction.

   The chemical composition for the prepared Nay zeolite is as following:  (Ca₂.6Na₁.K_0.1)(Al₆.3Si₁₇.₇)O₄₈.16H₂O, the silica to alumina ratio in the prepared catalyst was found equal to 2.6 and Na₂O content was 12.26 wt. %, with relative crystallinity equal to 147.4 % obtained by the X-ray diffraction. The surface area result shows that the prepared catalyst has 330 m²

New complexes of M(II) with mixed ligand of 5-Chlorosalicylic acid (CSA) C7H5ClO3 as primary ligand and L- Valine (L-Val) C5H11NO2 as a secondary ligand were prepared and characterized by elemental analysis (C.H.N), UV., FT-IR, magnetic susceptibility, μeff (B.M) as well as the conductivity measurements (Λm ). In the complexes, the 5-chlorosalicylic acid is bidentate in all complexes coordinating through –OH- and –COO- groups; also L-Valine behaves as a bidentate ligand in all complexes through –NH2 and –COO- groups. These five mixed ligand complexes formulated as Na3[M(CSA)2(L-Val)]. The proposed molecular structure for all complexes is octahedral geometries. The synthesis complexes were tested in vitro for against four bacteria

In this work, silver (Ag) self-metallization on a polyimide (PI) film was prepared through autocatalytic plating. PI films were prepared through the solution casting method, followed by etching with potassium hydroxide (KOH) solution, sensitization with tin chloride (SnCl₂), and the use of palladium chloride (PdCl₂) to activate the surface of PI. Energy-dispersive X-ray analysis (EDX) showed the highest peak in the (Ag) region and confirmed the presence of AgNPs. The diffraction peaks at 2θ = 38.2^°, 44.5^°, 64.6^°, and 78.2^° represented the 111, 200, 220, and 311 planes of Ag, respectively. The FT–IR an

Obesity is disorder in a foremost nutritional health it’s developed with countries developing. Also is known as increasingin fat accumulation that lead toproblem in health, besidesmay coin one of the reasons lead toloss of life,the obesity not effect on adults just but effect onoffspringand juveniles. In some ofinhabitants the incidence of obesity is superior in female than in male; on the other hand, the variation degree of the between the genderdifferby country.Obesity is generally measured by body mass index and waist circumference, Obesity are classified according to body mass index into:Pre obesity sort 1 : (25 - 29.9) kg/m2, Obesity sort 2 : (30 - 34.9 kg/m2) and extreme obesity sort 3: (40 kg/m2) or greater. Obesity is described by

The last decade of this 20th century provides a wide spread of applications of one of the computer techniques, which is called Fuzzy Logic. This technique depends mainly on the fuzzy set theory, which is considered as a general domain with respect to the conventional set theory. This paper presents in initiative the fuzzy sets theory and fuzzy logic as a complete mathematics system. Here it was explained the concept of fuzzy set and defined the operations of fuzzy logic. It contains eleven operations beside the other operations which related to fuzzy algebra. Such search is considered as an enhancement for supporting the others waiting search activities in this field.