The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the advantages , and the mechanism of Nano-accounting and the basic pillars upon which, the rationalized sides of accounting performance which traditionally played by the accountant as traditional accounting cycle as recording journal entries, posting ,balancing ,etc. which required changing the concept of accounting records to accounting notation, working on the development of the accounting from existing the accounting records to a good decisions maker, rationalize the principles and concepts of most the accounting and managerial systems as a result of changing the accounting structure, and removing jamming informatics.by direct contact for all internal and external parties, can illustrate the applications of Nano-Accounting by rationalized accounting performance in the manufacturing as a society of the research, and at the General Company for Electrical Industries / air cooler motor plant as a sample of the search.
Objectives This work presents laser coating of grade 1 pure titanium (Ti) dental implant surface with sintered biological apatite beta-tricalcium phosphate (β-TCP), which has a chemical composition close to bone. Materials and methods Pulsed Nd:YAG laser of single pulse capability up to 70 J/10 ms and pulse peak power of 8 kW was used to implement the task. Laser pulse peak power, pulse duration, repetition rate and scanning speed were modulated to achieve the most homogenous, cohesive and highly adherent coat layer. Scanning electron microscopy (SEM), energy dispersive X-ray microscopy (EDX), optical microscopy and nanoindentation analyses were conducted to characterise and evaluate the microstructure, phases, modulus of elasticity
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Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi
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The hydrological process has a dynamic nature characterised by randomness and complex phenomena. The application of machine learning (ML) models in forecasting river flow has grown rapidly. This is owing to their capacity to simulate the complex phenomena associated with hydrological and environmental processes. Four different ML models were developed for river flow forecasting located in semiarid region, Iraq. The effectiveness of data division influence on the ML models process was investigated. Three data division modeling scenarios were inspected including 70%–30%, 80%–20, and 90%–10%. Several statistical indicators are computed to verify the performance of the models. The results revealed the potential of the hybridized s
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This paper examines a new nonlinear system of multiple integro-differential equations containing symmetric matrices with impulsive actions. The numerical-analytic method of ordinary differential equations and Banach fixed point theorem are used to study the existence, uniqueness and stability of periodic solutions of impulsive integro-differential equations with piecewise continuous functions. This study is based on the Hölder condition in which the ordering , and are real numbers between 0 and 1.
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Copper (1) oxide nanoparticles together with matrix polymers of polyvinyl alcohol (PVA) and polyaniline (PANI) composite films were synthesized, as these materials are of importance in optoelectronic applications. Nanoparticles of Cu2O were produced by chemical precipitation. Polymerization of aniline was carried out through polymerization in an acidic medium. Structural, thermal, and optical properties of PVA+PANI/Cu2O nanocomposite were inspected by x-ray diffraction (XRD), scanning electron microscopy (SEM), fourier-transform infrared (FTIR), differential scanning calorimeter (DSC) and ultraviolet-visible spectroscopy (UV-Vis spectroscopy). X-ray diffraction peaks at 29.53°, 36.34°, and 42.22° indicated the
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Vast percentage of the Hor Al-Dalmaj area is covered with sand dunes fields due to desertification. Therefore, it is vital to research these dunes to limit their bad action on the natural environment by defining the mineralogical composition of these sand dunes deposited around Hor Al-Dalmaj lake between Wast and Al-Qasisiyah Governorates to determine the provenance or the source of these dunes. Barchan and Nabkha dunes represent the main types that are recognized. The dimensions of barchan dunes are recognizing by a height range of about 0.5 to 3m, with lateral extension ranging from 2 to 15m and longitudinal extinction ranging from 3 to 15m. While the dimensions of nabkha dunes range from 10 cm to 2m in length and 15cm to 2m high. Acco
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