The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter (  2, 2.5, 3 and 3.5) respectively.  The conversion of heavy vacuum gas

At a temperature of 300 K, a prepared thin film of Ag doped with different ratios of CdO (0.1, 0.3, 0.5) % were observed using pulse laser deposition (PLD). The laser, an Nd:YAG in ?=1064 nm, used a pulse, constant energy of 600 mJ ,with a repetition rate of 6 Hz and 400 pulses. The effect of CdO on the structural and optical properties of these films was studied. The structural tests showed that these films are of a polycrystalline structure with a preferred orientation in the (002) direction for Ag. The grain size is positively correlated with the concentration of CdO. The optical properties of the Ag :CdO thin film we observed included transmittance, absorption coefficient, and the energy gap in the wavelength range of 300-1100

in this paper, we study and investigate a simple donor-acceptor model for charge transfer formation using a quantum transition theory. The transfer parameters which enhanced the charge transfer and the rate of the charge transfer have been calculated. Then, we study the net charge transfer through interface of Cu/F8 contact devices and evaluate all transfer coefficients. The charge transfer rate of transfer processes is found to be dominated in the low orientation free energy and increased a little in decreased potential at interface comparison to the high potential at interface. The increased transition energy results in increasing the orientation of Cu to F8. The transfer in the system was more active when the system has large driving for

Depletion of fossil fuel is one of the main reasons why the bioethanol has become popular. It is a renewable energy source. In order to meet the great demand of bioethanol, it is best that the bioethanol production is from cheap raw materials. Since the golden shower fruit is not being utilized and is considered as waste material, hence, this study was conducted to make use of the large volume of the residue as feedstock to test its potential for bioethanol extraction.The main goal of this study is to obtain the most volume of bioethanol from the golden shower fruit liquid residue by the factors, days of fermentation (3, 5, and 7 days) and sugar concentration (15, 20 and 25 brix) of the liquid residue. Also, part of the study is to compu

Our research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep

This paper focuses firstly on the production of monomers bis (2-hydroxyethyl) terephthalate (BHET) and oligomers by using two different form of MgO light active and Nano Magnesium oxide with different weight ratio (0.15, 0.25 and 0.5) by using chemical recycling glass condenser at 190 ˚C. The second purpose is to study the effect of catalyst ratio, time of reaction and yield of products of the product. Elemental analysis for Carbon –Hydrogen and Nitrogen (CHN), differential scanning calorimetry (DSC), infrared spectroscopy (FTIR) and thermogravimetric analysis (TGA) have been investigated. Results indicated the catalytic activity was found to correlate with surface area; however, LA MgO has shown an exceptional activity, still it is h

Experimental model was done for pile model of L / D = 25 installed into a laminar shear box contains different saturation soil densities (loose and dense sand) to evaluate the variation of pore water pressure before and after apply seismic loading. Two pore water pressure transducers placed at position near the middle and bottom of pile model to evaluate the pore water pressure during pullout tests. Seismic loading applied by uniaxial shaking table device, while the pullout tests were conducted through pullout device. The results of changing pore water pressure showed that the variation of pore water pressure near the bottom of pile is more than variation near the middle of pile in all tests. The variation of pore water

Huwaiza marsh is considered the largest marsh in the southern part of Iraq. It is located between 31° and 31.75° latitude and extends over the Iraqi-Iranian border; but the largest part lies in Iraq. It is located to the east of Tigris River in Messan and Basra governorates.
In this research, the variation of some water quality parameters at different locations of Huwaiza marsh were studied to find out its efficacy in the treatment of the contamination coming from the wastewater outfall of Kahlaa brokendown sewage treatment plant which lies on the Kahlaa River. This rive is the main feeder of Huwaiza marsh. Ten water quality sampling locations were chosen in this marsh. The water samples were taken during 2009 for three months; Janu

The research is an article that teaches some classes of fully stable Banach - Å modules. By using Unital algebra studies the properties and characterizations of all classes of fully stable Banach - Å modules. All the results are existing, and they've been listed to complete the requested information.