The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the

Iraq suffers from serious pollution with harmful particles that have important direct and indirect effects on human activities and human health. In this research, a system for detecting pollutants in the air was designed and manufactured using infrared laser technology. This system was used to detect the presence of pollutants in the dust storms that swept the city of Baghdad which could have a negative impact on human health and living organisms.

The designed detection system based on the use of infrared laser (IR) with a wavelength of 1064 nm was used for the purposes of detecting pollutants based on the scattering of the laser beam from these pollutants. The system was aligned to obtain the best signal for the scattered rays, w

Advancements in horizontal drilling technologies are utilized to develop unconventional resources, where reservoir temperatures and pressures are very high. However, the flocculation of bentonite in traditional fluids at high temperature and high pressure (HTHP) environments can lower cuttings transportation efficiency and even result in problems such as stuck pipe, decreased rate of penetration (ROP), accelerated bit wear, high torque, and drag on the drill string, and formation damage. The major purpose of the present research is to investigate the performance of low bentonite content water-based fluids for the hole cleaning operation in horizontal drilling processes. Low bentonite content water-based drilling fluids were formulated by re

Background: This study was done to assist X-ray diffraction and biocompatability of glass ionomer cement reinforced by different ratios of Hydroxyapatite. Materials and Methods: The powder of glass ionomer cement reinforced by different ratios of Hydroxyapatite were used to get X-ray diffraction pattern by X-ray diffraction machine, While for biocompatibility test, A polyethylene tubes containing glass ionomer cement reinforced by different ratios of Hydroxyapatite were implanted on the dorsal submucosal site of Rabbit's tissues and histological slide were prepared for histopathological study. Results: X-ray diffraction test showed that all elements of glass ionomer cement reinforced by different ratios of Hydroxyapatite were react with eac

In the present work, different thicknesses of CdS film were prepared by chemical bath deposition. Z-Scan technique was used to study the nonlinear refractive index and nonlinear absorption coefficients. Linear optical testing were done such as transmission test, and thickness of films were done by the interference fringes (Michelson interferometer). Z-scan experiment was performed at 650nm using CW diode laser and at 532nm wavelength. The results show the effect of self-focusing and defocusing that corresponds with nonlinear refraction n2. The effect of two-photon absorption was also studied, which correspond to the nonlinear absorption coefficient B.

2- amino -5- thiol-1,3,4- thiadiazole (S1) was prepared by cyclic locking of thiosemicarbazide in the presence of anhydrous sodium carbonate and CS2. diazotization of (S1) compound gave diazonium salt (S2) that reacts with different activated aromatic compounds to get the following azo compounds ,2 [(4- aminophenyl) diazenyl ] 1,3,4- thiazdiazole-5- thiol (S3) ,2-[4-amino- 1-naphthyl diazenyl] -1,3,4 – thiazdiazole-5-thiol (S4) , 3-amino-4-[(5- mercapto -1,3,4- thiadiazole -2-yl) diazenyl ] phenol(S5) ,1-[(5-mercapto-1,3,4-thiadiazole-2-yl) diazenyl] -2-naphthol (S6) , 5-{[4-(dimethylamino) phenyl] diazenyl}-1,3,4-thiadiazole-2- thiol(S7) ,5-{[4-(diethylamino) phenyl] diazenyl}-1,3,4- thiadiazole-2- thiol(S8) ,2- amino-5-[(5-mercapto-1,3

Reaction of L1 [((E)-N1-(nitrobenzylidene)benzene-1,2-diamine] and L2( m-aminophenol), and one equivalent of di- or tri-valent metals(Cr(ӀӀӀ), Mn(ӀӀ), Fe(ӀӀӀ), Co(ӀӀ), Ni(ӀӀ), Cu(ӀӀ) and Zn(ӀӀ) afforded the complexes [M(L1)(L2)2]Cl, M=Cr(ӀӀӀ) and Fe(ӀӀӀ) and the complexes [M(L1)(L2)2] M= Mn(ӀӀ), Co(ӀӀ), Ni(ӀӀ), Cu(ӀӀ) and Zn(ӀӀ). The structure of the Schiff base ligand and their complexes are characterized by (C:H:N), FT.IR, UV.Vis, 1HNMR, 13CNMR and mass spectral. The presence of metal in the complexes are characterized by flame atomic absorption. The spectral data of the complexes have revealed the octahedral geometry. The (L1), (L2) and mixed ligand metal complexes were screened for their ability as cataly

The influence of sintering and annealing temperatures on the structural, surface morphology, and optical properties of Ag2Cu2O4 thin films which deposited on glass substrates by pulsed laser deposition method have been studied. Ag2Cu2O4 powders have polycrystalline structure, and the Ag2Cu2O4 phase was appear as low intensity peak at 35.57o which correspond the reflection from (110) plane. Scan electron microscopy images of Ag2Cu2O4 powder has been showed agglomerate of oxide particles with platelets shape. The structure of thin films has been improved with annealing temperature. Atomic Force micrographs of Ag2Cu2O4 films showed uniform, homogenous films and the shape of grains was almost spherical and larger grain size of 97.85 nm has o

The efficient removal of dissolved organic compounds (DOC) from wastewater has become a major environmental concern because of its high toxicity even at low concentrations. Therefore, a technique was needed to reduce these pollutants. Ion exchange technology (IE) was used with Amberlite^TM IR120 Na, Amberlite^TM IR96RF, and Amberlite^TM IR402, firstly by using anion and mixed bed system, where the following variables are investigated for the process of adsorption: The height of the bed in column (8,10 and 14 cm), different concentrations of (DOC) content at constant flow rate. The use of an ion exchanger unit (continuous system) with three columns (cation, anion, and mixed bed) was studied.

The concern of this article is the calculation of an upper bound of second Hankel determinant for the subclasses of functions defined by Al-Oboudi differential operator in the unit disc. To study special cases of the results of this article, we give particular values to the parameters A, B and λ