Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
In this work the production of activated carbon (AC) from Imperata is done by microwave assisted Potassium hydroxide (KOH) activation and using this activated carbon for the purpose of the uptake of amoxicillin (AMX) by adsorption process from aqueous solution. The effects for irradiation power (450-800W), irradiation time (6-12min) as well as impregnation ratio (0.5-1 g/g) on the AMX uptake and yield AMX uptake at an initial concentration of AMX (150 mg/g). The optimum conditions were 700 W irradiation power, 10 min time of irradiation, as well as 0.8 g/g impregnation ratio with 14.821% yield and 12.456 mg/g AMX uptake. Total volume of hole and the area of the surface (BET) are 0.3027 m³/g, and 552.7638 m²/g respectively. The properti
... Show MoreDe-waxing of lubricating oil distillate (400-500 ºC) by using urea was investigated in the present study. Lubricating oil distillate produced by vacuum distillation and refined by furfural extraction was taken from Al-Daura refinery. This oil distillate has a pour point of 34 ºC. Two solvents were used to dilute the oil distillate, these are methyl isobutyl ketone and methylene chloride. The operating conditions of the urea adduct formation with n-paraffins in the presence of methyl isobutyl ketone were studied in details, these are solvent to oil volume ratio within the range of 0 to 2, mixer speed 0 to 2000 rpm, urea to wax weight ratio 0 to 6.3, time of adduction 0 to 71 min and temperature 30-70 ºC). Pour point of de-waxed oil and yi
... Show MoreEvery year, millions of tons of waste glass are created across the globe. It is disposed of in landfills, which is unsustainable since it does not disintegrate into the environment. This study aims to produce reactive powder concrete by using recycled glass powder and determine the influence on the mechanical properties. This study investigated the effect of partial replacement of cement with recycled glass powder at two percentages (0, 20) % by weight of cement on some mechanical properties (Fresh density, Splitting tensile strength, Impact Strength, and voids%) of reactive powder concrete containing 1 % micro steel (MSRPC). Furthermore, using steam curing for (5 hours) at 90 degrees celsius after hardening the sample directly, RPC was
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Asphaltenes are a solubility class described as a component of crude oil with undesired characteristics. In this study, Sharqy Baghdad heavy oil upgrading was achieved utilizing the solvent deasphalting approach as asphaltenes are insoluble in paraffinic solvents; they may be removed from heavy crude oil by adding N-Hexane as a solvent to create deasphalted oil (DAO)of higher quality. This method is known as Solvent De-asphalting (SDA). Different effects have been assessed for the SDA process, such as solvent to oil ratio (4-16/1 ml/g), the extraction temperature (23 ºC) room temperature and (68 ºC) reflux temperature at (0.5 h mixing time with 400 rpm mixing speed). The best solvent deasphalting results were obtained at room temp
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A multidimensional systolic arrays realization of LMS algorithm by a method of mapping regular algorithm onto processor array, are designed. They are based on appropriately selected 1-D systolic array filter that depends on the inner product sum systolic implementation. Various arrays may be derived that exhibit a regular arrangement of the cells (processors) and local interconnection pattern, which are important for VLSI implementation. It reduces latency time and increases the throughput rate in comparison to classical 1-D systolic arrays. The 3-D multilayered array consists of 2-D layers, which are connected with each other only by edges. Such arrays for LMS-based adaptive (FIR) filter may be opposed the fundamental requirements of fa
... Show MoreThis research presents a new study in reactive distillation by adopting a consecutive reaction . The adopted consecutive reaction was the saponification reaction of diethyl adipate with NaOH solution. The saponification reaction occurs in two steps. The distillation process had the role of withdrawing the intermediate product i.e. monoethyl adipate from the reacting mixture before the second conversion to disodium adipate occurred. It was found that monoethyl adipate appeared successfully in the distillate liquid. The percentage conversion from di-ester to monoester was greatly enhanced (reaching 86%) relative to only 15.3% for the case of reaction without distillation .This means 5 times enhancement . The presence of two layers in both
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Anew Solar concentrator have been designed in this paper, this concentrators Were based on the total internal reflection in a prism, the prism angles has been calculated by depending on the solar incident ray angle in baghdad for a year. The optical design consist ofa triangular presume, Where the solar cells on one side of the prism Wh?le the prism head towered the south. The results show that there is an increasing in the solar ray concentrators and the cell area is reduced.
In this paper, an approximate solution of nonlinear two points boundary variational problem is presented. Boubaker polynomials have been utilized to reduce these problems into quadratic programming problem. The convergence of this polynomial has been verified; also different numerical examples were given to show the applicability and validity of this method.
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Many experiments were achieved to determine the allelopathic potential of the plant Myrtle parts in which it may affects other plants, like: volatile substances which released from the Myrtle leaves , and its effect examined on the germination (GE) and growth (GR) of the selected crops ; Chickpea ( C ) , Wheat(W) , and Lentil (L)., the aqueous extract of the leaf and the root of the plant examined to test its effect on the (GE) and (GR) of the selected crops ; (C) , (W) , and (L)., also plant residue of (M) and its effect tested on the (GE) and (GR) of the selected crops ; ( C ) , (W) , and (L) . Experiments proceeded on Spring 2007 in the greenhouse conditions , and main results which found were that; the effect of the volatile s
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