This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
In the present study, mixed ligand compounds of Mn(II), Ni(II), Co(II), Cu(II), Cd(II) and Hg(II) were synthesized using new Ligand N1,N4-bis (pyrimidin-2-ylcarbamothioyl) succinimide (NPS) derived from [Butanedioyl diisothiocyanate with 2- aminipyridine] as first ligand, proline (pro) as second ligand and evaluation of their antioxidant activities for ligand, nickel and cobalt complex towards 1.1-Di-phenyl-2picrylhydrazyl (DPPH) will be compared to the standard anti-oxidants (i.e. the ascorbic acid). Those materials that have been prepared provided results are a result of exhibiting different activities of the radical scavenging for all of the compounds. Compounds were observed then confirmed through the Fourier-tra
... Show MoreNew isatinic hydrazone Schiff-base ligands, namely furan-2-carboxylic acid (2-oxo-1,2-dihydro-indol- 3-ylidene)-hydrazide (L1), thiophene-2-carboxylic acid (2- oxo-1,2-dihydro-indol-3-ylidene)-hydrazide (L2) and 2-(pyridine-2-yl-hydrazono)-1,2-dihydro-indol-3-one) (L3) are reported. The ligands were prepared by the condensation of furan-2-carboxylic acid hydrazide (L1), thiophene- 2-carboxylic acid hydrazide (L2), and 2-hydrazino pyridine (L3) with isatine. Monomeric complexes were prepared from the reaction of the corresponding metal chloride with the ligands. The ligands and their nine new complexes of the general formulae [M(Ln)2]Cl2 [where M = Co(II), Zn(II) and Cd(II); n = L1, L2 and L3] were characterised by spectroscopic methods (FTI
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The present study intends to prepare nanofibers mat of polyacrylonitrile by electrospinning technique and investigates their adsorption capacity to Congo red dye from the aqueous solution, after characterize it by different techniques such as FTIR, SEM, EDA, XRD and BET. The influence factors on adsorption were studied including adsorbent dosage, initial concentration, contact time, pH and ionic strength. The results confirmed that the increasing in pH decreases the adsorption capacity. So, the optimum adsorbent dosage, initial concentration and contact time were 0.006 g, 25 mg/L and 150 min respectively. The isotherm models of Freundlich and Langmuir were applied on the experimental adsorption data to evaluate the maximum capacity and ener
... Show MoreThe interactions of drug amoxicillin with maltose or galactose solutions with a variation of temperature have been discussed by taking in the volumetric and viscometric procedures. Physical properties [densities (ρ) and viscosities (η)] of amoxicillin (AMOX) aqueous solutions and aqueous solutions of two type saccharides (maltose and galactose 0.05m) have been measured at T = (298.15, 303.15 and 308.15) K under atmospheric pressure. The apparent molar volume (ϕv cm3mole-1) has been evaluated from density data and fitted to a Redlich-Mayer equation. The empirical parameters of the Mayer-Redlich equation and apparent molar volume at infinite dilution Ø°v were explicated in terms of interactions from type solute-solvent and solute
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Binary relations or interactions among bio-entities, such as proteins, set up the essential part of any living biological system. Protein-protein interactions are usually structured in a graph data structure called "protein-protein interaction networks" (PPINs). Analysis of PPINs into complexes tries to lay out the significant knowledge needed to answer many unresolved questions, including how cells are organized and how proteins work. However, complex detection problems fall under the category of non-deterministic polynomial-time hard (NP-Hard) problems due to their computational complexity. To accommodate such combinatorial explosions, evolutionary algorithms (EAs) are proven effective alternatives to heuristics in solvin
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This search reports the synthesis of some new series of Schiff base compounds for trimetheprim derivatives which known high been known as a medicinal effectiveness. Trimetheprim was condensed with several substituted aldehydes compounds.(4-dimethyl amine benzaldehyde , propanal , salicaldehyde, 2.4 dimethoxy benzaldehyde and 4- methyl benzaldehyde) to obtain Schiff base products(1a-5a) and several substituted ketones compound (4-aminoacetophenone,4-chloroacetophenone, isobutyleketone, acetylacetone and acetophenone) to obtain Schiff base products(6b-10b) in ethanol in the presence of concentrated sulphuric acid as a catalyst to yield the Schiff base. The structure of synthesized compounds has been established on the basis of their Chemical
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The research involves preparing gold nanoparticles (AuNPs) and studying the factors that influence the shape, sizes and distribution ratio of the prepared particles according to Turkevich method. These factors include (reaction temperature, initial heating, concentration of gold ions, concentration and quantity of added citrate, reaction time and order of reactant addition). Gold nanoparticles prepared were characterized by the following measurements: UV-Visible spectroscopy, X-ray diffraction and scanning electron microscopy. The average size of gold nanoparticles was formed in the range (20 -35) nm. The amount of added citrate was changed and studied. In addition, the concentration of added gold ions was changed and the calibration cur
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Oral swab samples were collected from 120 children (ages between one month- 10 years) who were infected with oral thrush and 30 healthy children. The percentages of isolated yeasts and Bacteria were 66.6% and 96.6% respectively. The dominate yeast and bacteria were Candida albicans and Staphylococcus aureus with of 78.7% and 34.4% respectively. Results revealed that the highest percent of infection with oral thrush disease was 32.5% in children within the age of 1-2 months.
The aerodynamic characteristics of the forward swept wing aircraft have been studied theoretically and an experimentally investigation for the wake field generated by this configuration have been carried out. Low order panel method with the Dirichlet boundary condition have been used to solve the case of the steady, inviscid and compressible flow. Two different panel method techniques have been employed: the source-doublet and the doublet method. The thickness for the various components was considered in the study. Prandtl-Glauert similarity rule has been used to account for the compressibility effects. Experimentally, a model was manufactured from wood with body length (290mm) and main wing span was (204mm). The primary objective of th
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