Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

Background: Dental casts come into direct contact with impression materials and other items that are contaminated by saliva and blood from a patient's mouth, leaving the casts susceptible to cross-contamination. The disinfectant solutions of the impression materials cause various adverse reactions. Therefore, disinfection of dental casts may be effective in preventing cross infection. This study was carried out to evaluate the surface hardness, dimensional accuracy, reproduction of details and surface porosity of type III, type IV and type IV extra hard dental stone after immersion in and spray by using SOLO and Sodium hypochlorite disinfectant solutions. Materials and methods: 240 Stone samples were prepared in rubber rings, A total of 60

A new novel series of metalcomplexes are prepared from reactions between 2-benzoylthio- benzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L^/)as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar const

Herein, a biocomposite of crosslinked chitosan polyethylene glycol diglycidyl ether (CS-PEDGE), montmorillonite (MMT), and foodgrade algae (FGA) was successfully prepared by a hydrothermal technique. The resulting absorbent (CS-PEDGE/FGA/MMT) was assessed for its adsorption property with methyl violet 2B (MV 2B) a toxic cationic dye. The physicochemical properties of CS-EDGE/ FGA/MMT were assessed via various analytical techniques, including BET, Elemental analysis, pHpzc, and spectroscopy (FTIR, XRD, SEM-EDX). The influence of three adsorption variables, namely adsorbent dose (A: 0.02–0.1 g/100 mL), solution pH (B: 4–10), and contact time (C: 10–420 min) on the rate of MV 2B dye removal was examined using the Box-Behnken design (RSM-

Abstract

This paper concerned with study the effect of a graphite micro powder mixed in the kerosene dielectric fluid during powder mixing electric discharge machining (PMEDM) of high carbon high chromium AISI D2 steel. The type of electrode (copper and graphite), the pulse current and the pulse-on time and mixing powder in kerosene dielectric fluid are taken as the process main input parameters. The material removal rate MRR, the tool wear ratio TWR and the work piece surface roughness (SR) are taken as output parameters to measure the process performance. The experiments are planned using response surface methodology (RSM) design procedure. Empirical models are developed for MRR, TWR and SR, using the analysis

This project presents an enhanced Iraqi vehicle plate identification system, incorporating digital processing technologies and the XOR Auto-Associative Memory advanced associative memory algorithm, towards a fast and efficient performance under diverse conditions of imagery. The system consists of three major stages: identification of the panel area, or localization, using edge transformations and morphological operations; symbol segmentation, or segmentation, based on horizontal and vertical projections for the exact extraction of numbers and letters; and finally, recognition use of XOR operations and a binary distance criterion known as Hamming Distance. The model was tested on 420 images of panels in different scenarios of lighting

The research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er

The snthesis and characterization of cobalt(II), nickel(II), copper(II) and zinc(II) complexes of azo ligand 4-[(5-acetyl-2-aminophenyl)- diazenyl]-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one derived from 4-aminoantipyrine and 4-aminoacetophenone are reported. The nature of the compounds have been studied followed by mole ratio and methods of continuous contrast, Beer′s law followed during a condensation rate (1 × 10-4 – 3 × 10-4 M). The analytical data showed that all the complexes are in 1:2 metal-ligand ratio. An octahedral geometry have been suggested for all the compounds and biological studies of all the complexes were evaluated against different types of antimicrobial strains.