paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.
In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive
... Show MoreThe research demonstrates new species of the games by applying separation axioms via sets, where the relationships between the various species that were specified and the strategy of winning and losing to any one of the players, and their relationship with the concepts of separation axioms via sets have been studied.
In this study we surveyed the dominant normal stool flora of randomly selected healthy, young (18-23 years old), unmarried (doctrinal) Iraqi college students (males and females) for the carriage of extraintestinal pathogenic E. coli (ExPEC). ExPEC virulence was detected phenotypically by mannose resistant hemagglutination of human red blood cells (MRHA) and mannose sensitive (MS) agglutination of Bakers' yeast (Saccharomyces cerevisceae). From 88 college students, 264 E. coli isolates were obtained (3 isolates per person): 123 from 41 females and 141 from 47 males. Of these isolates, 56% (149/264) caused MS agglutination of yeast cells and 4.16% (11/264) showed MRHA. Eighty two percent (9/11) of the isolates with MRHA also caused MS agglu
... Show MoreThe electrospun nanofibers membranes have gained considerable interest in water filtration applications. In this work, the fabrication and characterization of the electrospun polyacrylonitrile-based nonwoven nanofibers membrane are reported. Then, the membrane's performance and antifouling properties were evaluated in removing emulsified oil using a cross flow filtration system. The membranes were fabricated with different polyacrylonitrile (PAN) concentrations (8, 11, and 14 wt. %) in N, N-Dimethylformamide (DMF) solvent resulted in various average fiber sizes, porosity, contact angle, permeability, oil rejection, and antifouling properties. Analyses of surface morphology of the fabricated membranes before and after oil removal revealed
... Show MoreThe chalcones 1( a,b) were prepared by the reaction of 2- acetyl benzofuran with two aromatic aldehydes in the presence of alkaline media. These chalcones are used as starting material to obtain the desired heterocyclic: pyrazolin, isoxazoline, pyrimidinthion, pyrimidinone, cyclohexanone and indazole derivatives. The structure of newly synthesized heterocyclic compounds were established on the basis of their melting points, elemental analysis(C.H.N), FTIR and 1HMNR (for some of them) spectral data . The synthesized compounds have been screened for their antibacterial activities, they exhibited good antibacterial activity against Escherichia coli (G-) and Staphylococus aureus (G+) .
The areas surrounding Iraqi international airports generally suffer from a lack of interest in their planning in a manner compatible with the airport with the absence of integrated planning between the airport and the city. From here, the search problem appears. It is represented by a lack of interest in the integration of urban planning and airport planning and the lack of a clear policy to deal with the areas surrounding international airports. A desire to achieve the research aims to introduce compatible uses in the vicinity of airports and review the planning and global directions for dealing with the areas surrounding the airports within urban areas. In contrast, the second aspect of the research aims to assess the
... Show MoreBackground: Avascular necrosis (AVN) is defined as cellular death of bone components due to interruption of the blood supply; the bone structures then collapse, resulting in bone destruction, pain, and loss of joint function. AVN is associated with numerous conditions and usually involves the epiphysis of long bones, such as the femoral head. In clinical practice, AVN is most commonly encountered in the hip. Early diagnosis and appropriate intervention can delay the need for joint replacement. However, most patients present late in the disease course. Without treatment, the process is almost always progressive, leading to joint destruction within 5 years.Treatment of a vascular necrosis depends mainly on early diagnosis which mainly base
... Show MoreIn this study, a double frequency Q-switching Nd:YAG laser beam (1064 nm and λ= 532 nm, repetition rate 6 Hz and the pulse duration 10ns) have been used, to deposit TiO2 pure and nanocomposites thin films with noble metal (Ag) at various concentration ratios of (0, 10, 20, 30, 40 and 50 wt.%) on glass and p-Si wafer (111) substrates using Pulse Laser Deposition (PLD) technique. Many growth parameters have been considered to specify the optimum condition, namely substrate temperature (300˚C), oxygen pressure (2.8×10-4 mbar), laser energy (700) mJ and the number of laser shots was 400 pulses with thickness of about 170 nm. The surface morphology of the thin films has been studied by using atomic force microscopes (AFM). The Root Mean Sq
... Show MoreThis study aimed to study the inhibition activity of purified bacteriocin produced from the local isolation Lactococcuslactis ssp. lactis against pathogenic bacteria species isolated from clinical samples in some hospitals Baghdad city. Screening of L. lactis ssp. Lactis and isolated from the intestines fish and raw milk was performed in well diffusion method. The results showed that L. lactis ssp. lactis (Lc4) was the most efficient isolate in producing the bacteriocin as well observed inhibitory activity the increased that companied with the concentration, the concentration of the twice filtrate was better in obtaining higher inhibition diameters compared to the one-fold concentration. The concentrate
... Show Moreٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك
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