Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

Complexes of Au (III), Pd (II), Pt (IV ) and Rh(III) with S–propynyle-2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro–elemental analysis (CHN).The probable structures of the new complexes have been suggested.

In this work, electrochemical process was presented to polymerized eugenol on Gr.2 and Gr.5 titanium alloys before and after treated by Micro Arc Oxidation (MAO), where Gr.2 is commercial pure titanium and Gr.5 is Ti-6Al-4V dental alloys. The deposited layers were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The adhesion strength of polymeric thin-film was estimation by using pull-off adhesion test and the result was the adhesion strength of PE was (1.23 MPa) on Gr.2 before MAO and increase to (1.98 MPa) on Gr.2 after MAO treatment. The corrosion behavior of Gr.2 and Gr.5 alloy in artificial saliva environment at

The precipitation of calcite induced via microorganisms (MICP) is a technique that has been developed as an innovative sustainable ground improvement method utilizing ureolytic bacteria to soil strengthening and stabilization. Locally isolated Bacillus Sonorensis from Iraqi soil samples were found to have high abilities in producing urease. This study aims to use the MICP technique in improving the undrained shear strength of soft clay soil using two native urease producing bacteria that help in the precipitation of calcite to increase the cementation between soil particles. Three concentrations of each of the locally prepared Bacillus sonorensis are used in this study for cementation reagent (0.25M, 0.5M, and 1M) during

Some of the main challenges in developing an effective network-based intrusion detection system (IDS) include analyzing large network traffic volumes and realizing the decision boundaries between normal and abnormal behaviors. Deploying feature selection together with efficient classifiers in the detection system can overcome these problems.  Feature selection finds the most relevant features, thus reduces the dimensionality and complexity to analyze the network traffic.  Moreover, using the most relevant features to build the predictive model, reduces the complexity of the developed model, thus reducing the building classifier model time and consequently improves the detection performance.  In this study, two different sets of select

To investigate the role of IL-6 and IL-8 in the immune-regulatory mechanisms involved in the recurrent spontaneous abortion of the first trimester of pregnancy. Serum level of IL-6 and IL-8 were determined in 25 women of age (20-35) years who had a spontaneous abortion of unknown aetiology during the first trimester of pregnancy .They were compared with the corresponding levels of 20 pregnant and non-pregnant women as control groups .cytokine levels were measured by (ELISA) technique .The women with spontaneous abortion had highly significant (P < 0.01) increased serum level of IL-8 and highly significant (P < 0.01 ) decreased level of IL-6 compared to those with normal pregnant and non-pregnant women. The results of this study ma