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.
Heat transfer around a flat plate fin integrated with piezoelectric actuator used as oscillated fin in laminar flow has been studied experimentally utilizing thermal image camera. This study is performed
for fixed and oscillated single and triple fins. Different substrate-fin models have been tested, using fins of (35mm and 50mm) height, two sets of triple fins of (3mm and 6mm) spacing and three frequencies
applied to piezoelectric actuator (5, 30 and 50HZ). All tests are carried out for (0.5 m/s and 3m/s) in subsonic open type wind tunnel to evaluate temperature distribution, local and average Nusselt number (Nu) along the fin. It is observed, that the heat transfer enhancement with oscillation is significant compared to without o
In the current study, synthesis and characterization of silver nanoparticles (AgNPs) before and after functionalization with ampicillin antibiotic and their application as anti-pathogenic agents towards bacteria were investigated. AgNPs were synthesized by a green method from AgNO3 solution with glucose subjected to microwave radiation. Characterization of the nanoparticles was conducted using UV-Vis spectroscopy, scanning electron microscopy (SEM), zeta potential determination and Fourier transform infrared (FTIR) spectroscopy. From SEM analysis, the typical silver nanoparticle particle size was found to be 30 nm and Zeta potential measurements gave information about particle stability. Analysis of FTIR patterns and UV-VIS spectroscopy con
... Show MoreThe radial wavefunctions of transformed harmonic-oscillator in the local scale transformation technique are used to calculate the root-mean square proton, charge, neutron and matter radii, nuclear density distributions and elastic electron scattering charge form factors of stable (10,11B) and (unstable) exotic (8,14,17B) Boron isotopes. For 10B and 11B, the transformed harmonic-oscillator wavefunctions are applied to all subshells in no-core shell model approach using wbp interaction. For 8,14,17B, the radial wavefunctions of harmonic-oscillator and THO are used to calculate the aforementioned quantities for the core and halo parts, respectively. The calculate
... Show MoreLaurylamine hydrochloride CH3(CH2)11 NH3 – Cl has been chosen from cationic surfactants to produce secondary oil using lab. model shown in fig. (1). The relationship between interfacial tension and (temperature, salinity and solution concentration) have been studied as shown in fig. (2, 3, 4) respectively. The optimum values of these three variables are taken (those values that give the lowest interfacial tension). Saturation, permeability and porosity are measured in the lab. The primary oil recovery was displaced by water injection until no more oil can be obtained, then laurylamine chloride is injected as a secondary oil recovery. The total oil recovery is 96.6% or 88.8% of the residual oil has been recovered by this technique as shown
... Show MorePre-eclampsia is the most common medical complication of pregnancy associated with increased maternal and infant mortality and morbidity. Its exact etiology is not known, although several evidences indicate that various elements might play an important role in pre-eclampsia. This study was carried out to analyze and to compare the concentration of calcium, in mild pre-eclampsia and in normal pregnant women , and to determine the effect of oral supplementation with calcium on mild pre-eclampsia , and whether this effect is related to the change in the level of serum calcium. Forty- five women in the third trimester of pregnancy were selected to participate in this study and divided into: fifteen apparently healthy, normo
... Show MoreIn the present work the Buildup factor for gamma rays were studied in shields from epoxy reinforced by lead powder and by aluminum powder, for NaI(Tl) scintillation detector size ( ×? ), using two radioactive sources (Co-60 and Cs-137). The shields which are used (epoxy reinforced by lead powder with concentration (10-60)% and epoxy reinforced by aluminum powder with concentration (10-50)% by thick (6mm) and epoxy reinforced by lead powder with concentration (50%) with thick (2,4,6,8,10)mm. The experimental results show that: The linear absorption factor and Buildup factor increase with increase the concentration for the powders which used in reinforcement and high for aluminum powder than the lead powder and decrease with inc
... Show MoreFlexible pavements are considered an essential element of transportation infrastructure. So, evaluations of flexible pavement performance are necessary for the proper management of transportation infrastructure. Pavement condition index (PCI) and international roughness index (IRI) are common indices applied to evaluate pavement surface conditions. However, the pavement condition surveys to calculate PCI are costly and time-consuming as compared to IRI. This article focuses on developing regression models that predict PCI from IRI. Eighty-three flexible pavement sections, with section length equal to 250 m, were selected in Al-Diwaniyah, Iraq, to develop PCI-IRI relationships. In terms of the quantity and severity of eac
... Show MoreUndoped and Iodine (I)–doped chrome oxide (Cr2O3)thin films have been prepared by chemical spray pyrolysis technique at substrate temperatures(773K) on glass substrate. Absorbance and transmittance spectra have been recorded as a function of wavelength in the range (340-800 nm) in order to study the optical properties such as reflectance, Energy gap of allowed direct transition, extinction coefficient refractive index, and dielectric constant in real and imagery parts all as a function of wavelength. It was found that all the investigated parameters affect by the doping ratios.
According to Chandra Survey Observatory Near-Asteroid Belt Comets, the solar wind's contact with the comet produces a variety of spectral characteristics. The study of X-ray spectra produced by charge exchange is presented here. The spectrum of a comet can reveal a lot about its composition. This study has concentrated on the elemental abundance in six different comets, including 17P/Holmes, C/1999T1, C/2013A1, 9p/Temple1, and 103p/Hartley2 (NEAT). Numerous aspects of the comet's dynamics allow it to behave in a unique manner as it gets closer to the Near-Asteroid Belt. These characteristics are being examined, and some studies are still ongoing. The computations allow us to observe, for instance, how the composition of
... Show More