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.
فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى
... Show MoreHeterogeneous organic compounds play an important role in our daily life as they contribute in many medical and industrial fields and are in continuous development as a result of the preparation of new derivatives with different properties. From this premise, the goal of this work appears, which is preparation of (four, five, six, and seven) membered ring systems derived from furfural, by its reaction with different aromatic aldehydes, and record their antioxidant activity by using free radical scavenging method of DPPH radicals. The new ring systems are synthesized by reacting the prepared Schiff-bases with different ring closure agents (chloroacetyl chloride, mercaptoaceticacid, anthranilic acid, and phthalic anhydride), the prep
... Show MoreThe research aims to use a new technology for industrial water concentrating that contains poisonous metals and recovery quantities from pure water. Therefore, the technology investigated is the forward osmosis process (FO). It is a new process that use membranes available commercial and this process distinguishes by its low cost compared to other process. Sodium chloride (NaCl) was used as draw solution to extract water from poisonous metals solution. The driving force in the FO process is provided by a different in osmotic pressure (concentration) across the membrane between the draw and poisonous metals solution sides. Experimental work was divided into three parts. The first part includes operating the forward osmosis process using T
... Show MoreNine fish specimens of Thryssa setirostris (Broussonet, 1782) were collected from the Arabian Gulf, during the period from July 2015 to April 2016. Because of the scarcity of this fish and overlapping and ambiguous of its taxonomic characters with other Thryssa spp., a detailed taxonomic study was conducted. The present study includes the most important meristic and morphometric characteristics.
The mean of the total length of the specimens was 149.67 mm; dorsal fin consists of 12 rays, anal fin with 34-37 rays and pectoral fin with 12-13 rays; Gill rakers were 4 upper,1 medial an.10 lower. The most important character that isolates T. setiristis from
... Show MoreChlopheniramine maleate ( CPM ) , is one of the H- receptor antagonist , widely used in allergic diseases ,like skin rash and pruritis .CPM 3%w/w was successfully loaded in 2%w/w sodium alginate (SA) as a gel base , and to be considered as a selected formula .It was found that the diffusion of CPM through the skin of albino rat was increased as the concentration of CPM increased from 2 %w/w sodium alginate , More
... Show MoreThis research was aimed to the purification and characterization of cytosine deaminase as a medically important enzyme from locally isolated Escherichia coli; then studying its cytotoxic anticancer effects against colon cancer cell line. Cytosine deaminase was subjected to three purification steps including precipitation with 90% ammonium sulfate saturation, ion exchange chromatography on DEAE-cellulose column, and gel filtration chromatography throughout Sephadex G-200 column. Specific activity of the purified enzyme was increased up to 9 U/mg with 12.85 folds of purification and 30.85% enzyme recovery. Characterization study of purified enzyme revealed that the molecular weight of cytosine deaminase produced by E. coli was about 48 KDa,
... Show MoreThe personality of the hero Salah al-Din al-Ayyubi (may God have mercy on him) came from the womb of jihad after difficult travails that the Arab Islamic nation experienced through the jihad of its loyal and honest sons who vowed themselves to God in defense of his religion and law, so between 490 AH - 540 AH outstanding jihadi leaders emerged who took upon themselves the responsibility of jihad and mobilizing the nation's energies To fight its enemies - the Franks, the Crusaders - in the Levant, and those leaders succeeded in achieving impressive victories over the Frankish military effort and regained some cities that were usurped by the Franks. Balak bin Bahram, Suqman, and Jakarmish, but these leaders could not maintain a state of un
... Show MoreThe formation and structural investigation of three new Mannich bases are reported. The synthesis of these compounds was accomplished via a multicomponent one-pot reaction using CaCl2 as a catalyst. The reaction of the benzaldehyde, m-bromoaniline and cyclohexanone or 4-methylcyclohexanone resulted in the formation of L1 and L3, respectively. The synthesis of L2 was achieved by mixing benzaldehyde, o-bromoaniline and cyclohexanone. The isolated compounds were characterised using a range of analytical and spectroscopic techniques. These include; NMR (1H and 13C-NMR), ESMS, FTIR, electronic spectroscopy, microanalyses and melting points. The NMR data for L1 and L2 indicated the presence of one isomer in solutions, on the NMR time scale. How
... Show MoreThe removal of cadmium ions from simulated groundwater by zeolite permeable reactive barrier was investigated. Batch tests have been performed to characterize the equilibrium sorption properties of the zeolite in cadmium-containing aqueous solutions. Many operating parameters such as contact time, initial pH of solution, initial concentration, resin dosage and agitation speed were investigated. The best values of these parameters that will achieved removal efficiency of cadmium (=99.5%) were 60 min, 6.5, 50 mg/L, 0.25 g/100 ml and 270 rpm respectively. A 1D explicit finite difference model has been developed to describe pollutant transport within a groundwater taking the pollutant sorption on the permeable reactive barrier (PRB), which i
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