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

Recently, environmental noise has arisen from various sources, such as those from exhaust mufflers of combustion engines found in cars, trucks, or power generators, which produce significant noise during their operation. Controlling the radiated noise from these mufflers is a major factor in improving acoustic comfort and minimizing the impact on the surrounding communities. Numerous research has been presented for this reason by modification of the internal structure of the exhaust muffler. The main objective of this work is to reduce the noise level emitted from exhaust mufflers. This can be achieved by adjusting structure parameters to attenuate the surrounding environment's radiated noise. Analysis of pressure-wave propagation h

Objective(s): The aim of this study is to compare the impact strength of a heat cured denture-base acrylic resin
reinforced with metal wire and glass fibers.

Methodology: Forty five specimens were prepared from pink heat cure acrylic resin. Specimens were grouped into;
group-I (control group) which consists of 15 specimens with no reinforcement, group-II which consists of 15 specimens
reinforced with metal wire, and group-III consists of 15 specimens reinforced with glass fibers. Specimens were tested
by using charpy impact machine.

Results: The result showed that there was a highly significant difference in impact strength value among the testing
groups at (P < 0.001).

Conclusion: The impact str

This study presents an investigation about the effect of fire flame on the punching shear strength of hybrid fiber reinforced concrete flat plates. The main considered parameters are the fiber type (steel or glass) and the burning steady-state temperatures (500 and 600°C). A total of 9 half-scale flat plate specimens of dimensions 1500mm×1500mm×100mm and 1.5% fiber volume fraction were cast and divided into 3 groups. Each group consisted of 3 specimens that were identical to those in the other groups. The specimens of the second and the third groups were subjected to fire flame influence for 1 hour and steady-state temperature of 500 and 600°C respectively. Regarding the cooling process, water sprinkling was applied directly aft

AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by low

The effect of metal nanoparticles on the anaerobic digestion of sludge and the sludge bacterial community are still not well-understood, and both improvements and inhibitions have been reported. This study investigated the impact of 2, 10, and 30 mg/g TS silver and copper oxide nanoparticles (AgNPs and CuONPs) on the mesophilic anaerobic digestion of sludge and the bacterial community structure. The reactors were monitored for changes in tCOD, sCOD, TS, VS, biogas generation, and cell viability. Also, the relative abundance and taxonomic distribution of the bacterial communities were analyzed at the phylum and genus levels, including the genera involved in anaerobic digestion. Both AgNPs and CuONPs exhibited some inhibition on anaer

The waste material problem in today's world has become a major topic affecting all sectors of human life. Researchers are interested in providing solutions for each kind of waste material. Waste glass is one of the waste materials whose amounts increase daily. This article deals with two types of modified cement mortar with glass granular in the masonry wall to find their effect on the wall's property (direct tensile, flexural, and compressive bond strength). Seven different mixes were prepared according to the used glass granular ratio (three mixes contained white glass with 15, 20, and 25% while three of them contained green glass granular 5, 10, and 15%, and the last mix was a controlled mix which contains no glass gr