Efforts of evaluating manuscripts have developed into sciences that take interest into the development of authorship movement. Expanding the rules and fundamentals of this scientific process along with the growing use of modern methods and techniques contributed further to its development.
Such a disciplinedemands comprehensive knowledge in various fields to reach the most valid results that help reveal significant aspects of the cultural heritage since such a process is an ethical responsibility .Therefore, the editor has to be patient and honest in correcting mistakes, choosing the most acceptable narration and pinpointing the additions and differences as well as other requirements of serious editing.
The study was divided into an entrance where it stopped at the investigator's life and achieved the books and letters. Then came the first demand to stand in the letters and the books to present the nature and subjects. Then came the second demand to stop the features of the investigation method at the Drubi and its milestones
Abstract
In the present study, composites were prepared by Hand lay-up molding. The composites constituents were epoxy resin as a matrix, 6% volume fractions of glass fibers (G.F) as reinforcement and 3%, 6% volume fractions of preparation natural material (Rice Husk Ash, Carrot Powder, and Sawdust) as filler. Studied the erosion wear behavior and coating by natural wastes (Rice Husk Ash) with epoxy resin after erosion. The results showed the non – reinforced epoxy have lower resistance erosion than natural based material composites and the specimen (Epoxy+6%glass fiber+6%RHA) has higher resistance erosion than composites reinforced with carrot powder and sawdust at 30cm , angle 60
... Show MoreThis study used a continuous photo-Fenton-like method to remediate textile effluent containing azo dyes especially direct blue 15 dye (DB15). A Eucalyptus leaf extract was used to create iron/copper nanoparticles supported on bentonite for use as catalysts (E@B-Fe/Cu-NPs). Two fixed-bed configurations were studied and compared. The first one involved mixing granular bentonite with E@B-Fe/Cu-NPs (GB- E@B-Fe/Cu-NPs), and the other examined the mixing of E@B-Fe/Cu-NPs with glass beads (glass beads-E@B-Fe/Cu-NPs) and filled to the fixed-bed column. Scanning electron microscopy (SEM), zeta potential, and atomic forces spectroscopy (AFM) techniques were used to characterize the obtained particles (NPs). The effect of flow rate and DB15 concent
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The bubble columns are widely used as a two or three phase reactor in industrial chemical process such as absorption, biochemical reactions, coal liquefaction, etc. To design such a column, two main parameters should be taken in consideration, the gas hold-up (), and the liquid phase mass transfer coefficient KLa. The study includes the effect of gas velocity and the addition of alcohols on gas hold-up and mass transfer coefficient in bubble column with draught tube when the length of the column is 1.5m and the ratio of the draught tube diameter to the column diameter equals 0.5 and the air dispersion into the base of the draught tube using a multi hole tuyere is equivalent to a diameter of 0.15 mm and
... Show MoreIn the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources. Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during two weeks incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L and lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus
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This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that
The study aimed to recognize the impact of polygamy on academic achievement and self-confidence among Sattam bin Abdul Aziz University students. To achieve this goal, the researchers used the Descriptive Analytical method using The Self Confidence measurement ,that has been prepared for the purposes of this study, consists set of 29 questions, then applied to the students sample that emerges from polygamy and one- wife families, study sample consists of randomly selected 230 students registered for the year .1435-1436
The results of the study showed presence of medium statistical impact on the significance level (a 4 0.05), this proof significant statistical effect of polygamy on self-confidence among the sample of Prince Sat-tam Univ
The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as
... Show Moreيتناول البحث الاخلال المسبق واثره في تنفيذ الالتزام العقدي على حساب المدين ـ دراسة مقارنة في القوانين المدنية والقانون الانكليزي
Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to tax provided by the holders of admissions with the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin
... Show MoreThe income tax that is imposed on the salaries & wages of employees in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.  
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