The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

Background: Even the wide use of dental implants, still there is a proportion of implants are failed due to infection. Much considerable attention has been paid to modify the implant surface. Coating of dental implant with a biocomposite material of suitable properties can improve osseointegration. And this is the main concern of this study. The aim of present study was to evaluate the use of a biocomposite coating of dental implant with (ceramic nano Al2O3 and metalic AgNo3) on the bond strength at bone – implant interface and tissue reaction. Materials and methods: A total number of forty-eight screws, CpTi dental implant used in this study. Half of these screws were coated with a biocomposite material of nano (Al2O3and AgNo3), thi

The purpose of this paper is to preparing preventive exercises supported by collagen supplements and vitamin D for handball players, and identify the effect of preventive physical exercises supported by collagen supplements and vitamin D on some physical and skill abilities of handball players. The researchers used the experimental method and designed two groups, one experimental and the other control, with both pre- and post-tests, to suit the nature of the research. The research community was selected from handball players (specialized school players), numbering (14), and they were divided into two groups, each group numbering (7) players. One of the most important results reached by the researcher is that: The exercises prepared by the r

The present study was conducted to evaluate the effect of fungi Gigaspora margarita and Glomus desriticola in stimulating the resistance of the capsicum annuum L. towards the chromium and lead after 60 days, planting and using the pots in the glass house. The highest concentration of chromium and lead in the root was found in the presence of the mycorrhizal mixture (194.93, 150.40) μg / g, respectively, compared to the lowest concentration (90.69, 79.37) μg / g respectively, while the highest concentration of chromium and lead in the shoot was found in the presence of the mycorrhizal mixture (94.63, 79.33) μg / g respectively, compared with the lowest concentration in the control treatment (72.58, 60.70) μg / g respectively. The results

The Sultanate of Oman is located in the far southwest of the Arabian Peninsula and enjoys a distinctive geographical location as it overlooks the Arabian Gulf and the Gulf of Oman. The Sultanate has good relations with various countries of the world and enjoys an important regional position. At the beginning of 2020, Sultan Qaboos bin Said died, and Haitham bin Tariq assumed power after him, according to the will of his cousin, the late Sultan. The new Sultan had held some important positions before 2020, including: Minister of Heritage and Culture since February 2002, Chairman of the Supreme Committee for the Future Vision (Oman 2040), Secretary-General of the Ministry of Foreign Affairs, Undersecretary of the Ministry of Foreign Affairs f

Background: The purpose of this study was to evaluate the effect of addition of surface treated silicon dioxide Nano filler (SiO2) on some properties of heat cured acrylic resin denture base material (PMMA). The properties were impact strength, transvers strength, and surface hardness. Materials and methods: In addition to controlled group SiO2 powder was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.120 specimens were constructed and divided into 3 groups according to the test (each group consist of 40 specimens) and each group was subdivided into 4 sub-groups according to the percentage of added SiO2 (finally each subgroup consist of 10 specimens). The tests conducte

L-Thyroxine(T4) and triiodothyronine(T3)are iodine-containing hormones produced from thyroglobulin in the thyroid follicular cells. The stimulation of metabolic rate and regulation of growth and development by these hormones appear to be due to their effects on DNA transcription and, thus, protein synthesis. The aqueous extract of vitis vinifera L. was investigated for its effect on hormones in rabbits. The aqueous extract of plant at a dose level of 50µg/rabbit showed highly significant (p<0.05)on levels of hormones T4, TSH but TSH no significant. L-thyroxine sodium treated group showed a highlysignificant increase in T3 and T4 while there was a highly significant decrease in TSH. From the above results, it is concluded for the first time

Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and

A new tool geometry was used to achieve friction stir spot welding (FSSW) in which the shoulder was designed separately from the rotating pin, and in order to examine weldment strength through the modified tool, a lap joints of AA2024 aluminum alloy plate 1 mm thick were welded successfully by using 6 mm pin diameter and varying process parameters (rotational speeds, tool nose geometry, and depth of tool penetration in the lower welded plate). Experimental tests indicate that the maximum average tensile shear load was 3100 N at the best selected condition. Microstructure examination and micro hardness test along the spot zones were investigated as well as measuring pin penetration load. Visual inspection of the welded spot surface shows a g