The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

New complexes of M(II) with mixed ligand of 5-Chlorosalicylic acid (CSA) C7H5ClO3 as primary ligand and L- Valine (L-Val) C5H11NO2 as a secondary ligand were prepared and characterized by elemental analysis (C.H.N), UV., FT-IR, magnetic susceptibility, μeff (B.M) as well as the conductivity measurements (Λm ). In the complexes, the 5-chlorosalicylic acid is bidentate in all complexes coordinating through –OH- and –COO- groups; also L-Valine behaves as a bidentate ligand in all complexes through –NH2 and –COO- groups. These five mixed ligand complexes formulated as Na3[M(CSA)2(L-Val)]. The proposed molecular structure for all complexes is octahedral geometries. The synthesis complexes were tested in vitro for against four bacteria

Throughout the ages,the methods of human production, exchange, and communication have not changed,and lifestyles have not witnessed rapid and comprehensive changes except since the presence of advanced and modern technologies for information and communication, which led to the emergence of new patterns of intellectual works and innovations that are dealt with and circulated through the virtual medium.These innovations are in many legal disputes, and domain names are one of the most important foundations of information networks, as they are the key to entering the virtual world and distinguishing websites. Because of the novelty of domain names,many attacks have occurred on them, which are closely related to intellectual property rights. And

Iraqi kaolin was used for the preparation and characterization of NaY zeolite for biodiesel production via esterification reaction. Oleic acid was used usually as a typical simulated feedstock of high acid number for the esterification reaction.

   The chemical composition for the prepared Nay zeolite is as following:  (Ca₂.6Na₁.K_0.1)(Al₆.3Si₁₇.₇)O₄₈.16H₂O, the silica to alumina ratio in the prepared catalyst was found equal to 2.6 and Na₂O content was 12.26 wt. %, with relative crystallinity equal to 147.4 % obtained by the X-ray diffraction. The surface area result shows that the prepared catalyst has 330 m²

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Magneto-rheological (MR) Valve is one of the devices generally used to control the speed of Hydraulic actuator using MR fluid. The performance of valve depends on the magnetic circuit design. Present study deals with a new design of MR valve. The finite element analysis is carried out on this valve to optimize its design. The design of the magnetic circuit is accomplished by magnetic finite element software such as Finite Element Method Magnetic (FEMM). The Model dimensions of MR valve, material properties and the circuit properties of valve coil are taken into account. The results of analysis are presented in terms of magnetic strength and magnetic flux density. The valve can be operated with variable flow rate by varying the current. It i

Starting from 4, - Dimercaptobiphenyl, a variety of phenolic Schiff bases (methylolic, etheric, epoxy) derivatives have been synthesized. All proposed structure were supported by FTIR, 1H-NMR, 13C-NMR Elemental analysis all analysis were performed in center of consultation in Jordan Universty.

This study deals with the grammatical processing ability of English Subordinate Clauses which can account for variance in word recognition and production skills. The study aims at: A) Assessing whether the students can recognize correct usage and comprehension of different types of Subordinate Clauses English grammar sentences by using appropriate word. B) Showing if the students can produce the correct type of Subordinate Clauses that should be used in English grammar sentences. To achieve these aims, a test has been conducted and distributed on 50 students at third stage at the College of Education (Ibn-Rushd) for the academic year 2012-2013. A test is exposed to a jury of experts for the purpose of ascertaining their validity. The spli

There are no single materials which can withstand all the extreme operating conditions in modern technology.  Protection of the metals from hostile environments has therefore become a technical and economic necessity.  

In this work, for enhancing their wear-resistance, boride layers were deposited on the surface of low carbon steel by a pack cementation method at 850 °C for (2, 4, and 6) h using vacuum furnace. The boronizing process was achieved using different concentration of boron source (20, 25, and 30) % wt. into coating mixture to optimize the best conditions which ensure the higher properties with lower time. The coating was characteristic by X ray diffraction (XRD), and it is confirmed t