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The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of the level of their awareness. The information includes aggregated information prepared according to international accounting standard (1) which prepares a comparable financial statements among the local and international economic units. In addition to other disaggregated data about different financial and nonfinancial events which are able to be updated instantaneously within the published database on internet . The user of the information has the option to choose the information,data and prepare a    financial  statements which agree with the models of the user decisions

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Publication Date
Tue Jan 26 2021
Journal Name
Journal Of Antimicrobial Agents
Antifungal Activity Evaluation of Co(II), Ni(II), Cu(II), Zn(II) and Fe(III) Mixed Ligand Complexes with Different Schiff Bases
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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation and Structural Studies of new Metal Complexes with 2-N(4- N,N- dimethyl benzyliden ) 5 - (p- methoxy phenyl)- 1,3,4- thiodiazole
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A new Schiff base, 2-N( 4- N,N – dimethyl benzyliden )5 – (p- methoxy phenyl) – 1,3,4- thiodiazol ,and their metal complexes Cu (Π) ,Ni (Π),         Fe (III) , Pd (Π) , Pt (IV) , Zn(Π) ,V(IV) and Co (Π) , were synthesized. The prepared complexes were identified and their structural geometries were suggested by using flam atomic absorption technique , FT-IR and Uv-Vis spectroscopy, in addition to magnetic susceptibility and conductivity measurements. The study of the nature of the complexes formed in ethanol solution , following the mole ratio method , gave results which were compared successfully with those obtained from the isolated solid state studied. Structur

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Publication Date
Fri Dec 01 2023
Journal Name
Physical Chemistry Research
Thermophysical Study of Ethylene Glycol + H<inf>2</inf>O and Ethylene Glycol + (DMF/H<inf>2</inf>O) at 298.15 K
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n this research, some thermophysical properties of ethylene glycol with water (H2O) and two solvent mixtures dimethylformamide/ water (DMF + H2O) were studied. The densities (ρ) and viscosities (η) of ethylene glycol in water and a mixed solvent dimethylformamide (DMF + H2O) were determined at 298.15 K, t and a range of concentrations from 0.1 to1.0 molar. The ρ and η values were subsequently used to calculate the thermodynamics of mixing including the apparent molar volume (ϕv), partial molar volume (ϕvo) at infinite dilution. The solute-solute interaction is presented by Sv results from the equation ∅_v=ϕ_v^o+S_v √m. The values of viscosity (B) coefficients and Falkenhagen coefficient(A) of the Jone-Dole equation and Gibbs free

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Enhanced Physical Absorption Properties of ZnO Nanorods by Electrostatic Self-Assembly with Reduced Graphene Oxide and Decorated with Silver and Copper Nanoparticles
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The preparation and characterization of innovative nanocomposites based on zinc oxide nanorods (ZNR) encapsulated by graphene (Gr) nanosheets and decorated with silver (Ag), and cupper (Cu) nanoparticles (NP) were studied. The prepared nanocomposites (ZNR@Gr/Cu-Ag) were examined by different techniques including Field Emission Scanning Electron Microscope (FESEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), UV-Vis spectrophotometer and fluorescence spectroscopy. The results showed that the ZNR has been good cover by five layers of graphene and decorated with Ag and Cu NPs with particles size of about 10-15 nm. The ZNR@Gr/Cu-Ag nanocomposites exhibit high absorption behavior in ultraviolet (UV) region of sp

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Publication Date
Sat Jan 01 2022
Journal Name
P J M H S
Synthesis and Spectro Scopic Study of Some Metal Transition Amino Organic Compounds with N-(2-OXO-1,2-Dihydropyrimidin-4- Ylcarbamothioyl) Acetamide (DPA)
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A New ligand, N-(2-oxo-1,2- Dihydropyrimidin-4- ylcarbamothioyl) Acetamide (DPA) was prepared by reaction of iso thiosyanate derivative with Cytosine. The ligand has been characterized through elemental analysis, H1 NMR, C13NMR, FT-IR, and UV Visible spectra, such ligand’s transition metal complexes have been characterized through conductivity measurement, FT-IR, UV Visible spectra and magnetic susceptibility, all the complexes of this ligand are solid crystal and molar ratio (2:1) (ligand: metal). The form of molecular for these complexes octa hedral. The general formula [M(DPA)2Cl2], where M+2 = (Mn, Co, Ni, Cu, Zn, Cd, Hg).

Publication Date
Wed May 19 2010
Journal Name
College Of Science – University Of Babylon
Synthesis and Characterisation of Cu(II) ,Co(II) ,Ni(II) and Zn(II) Complexes Derived from Acetylacetone and P–Amino benzoic acid
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Publication Date
Wed May 19 2010
Journal Name
Journal Of College Of Science, University Of Babylon
H-Point Standard Addition Method for Simultaneous Determination of Cimetidine and Erythromycin Ethylsuccinate Drugs Using Bromothymol Blue as a Chromogenic Complexing Agent
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The H-Point Standard Addition Method (H-PSAM) has been applied for spectrophotometric simultaneous determination of Cimetidine and Erythromycin ethylsuccinate using Bromothymol Blue (BTB) as a chromogenic complexing agent in a buffer solution at pH 5.5.

Publication Date
Mon Sep 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Light Induced Hydrogen Production From Ethanolic Aqueous Solutions Sensitizzed By 2,4-Dimetboxy Benzylidene-2- Hydroxy Aniline And Some of Its Metal Complexes
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Hydrogen   productions  were  achieved    by  irradiating  ethanol ic aqueous solutions (20%. v/v) containing  mixtures of  the  ligand  2,4- dimethoxybcnzylidene-2-hydroxy    aniline     (HL)     or    one    of     i ts complexes  (ML2)   wi th  the  following  divalent  ions:  fVbl  (II),  Fc(IT), Co(II). Ni( rt ), Cu(H) and  Zn (11), as photosensi1izers, methyl  viol ogen (MY.:-)    as   electron   acceptor.  ethylene    diamine &nbsp

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Analytical Study of Metal Complexes Derived from 1,2-Bis-(4´-Amino-2´,3´- Dimethyl-1´- Phenyl-Pyrazolinyl)- Diimino Ethane
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       Six transition metal complexes of Cr (III), Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) were prepared using 1,2-bis -(4-Amino-2,3-dimethyl-1- phenyl-pyrazolinyl)-diimino ethane(L) as ligand.  These complexes were characterized by elemental analysis, magnetic susceptibility, UV/VIS and FT-IR spectroscopy. These data showed that the solid complexes of Mn(II), Co(II), Zn(II) were tetrahedral geometry, and Cr(III) was octahedral while the symmetry around  Ni(II) and Cu(II) ions with the new ligand were square planar of the formula [ML]Cl2 ,  M=Ni(II) and Cu(II).        

      A simple method for the determina

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis, Characterization, and Biological Activity of New Metal Ion Complexes with Schiff Base (Z)-3((E)-2-Hydroxybenzylidene) hydrazineylidene)indolin-2-one
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The study involved preparing a new compound by combining between 2- hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries

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