The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as assisting the management in taking many decisions as well as reaching a proper measurement of the costs of each joint product without charging it with costs. Is a fact that did not benefit from it.
Seepage through earth dams is one of the most popular causes for earth dam collapse due to internal granule movement and seepage transfer. In earthen dams, the core plays a vital function in decreasing seepage through the dam body and lowering the phreatic line. In this research, an alternative soil to the clay soil used in the dam core has been proposed by conducting multiple experiments to test the permeability of silty and sandy soil with different additives materials. Then the selected sandy soil model was used to represent the dam experimentally, employing a permeability device to measure the amount of water that seeps through the dam's body and to represent the seepage line. A numerical model was adopted using Geo-Studio software i
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The aim of the research is to shed light on the stages of developing the Iraqi virtual science Library(IVSL) project, and to define its distinctive role in providing all kinds of electronic resources to researchers from professors and graduate students, to identify its contents , the entry interfaces and applications of use, and provide them through electronic portals to publishing houses, research institutions and international universities, The research sample included the teaching staff and researchers participating in educational qualification courses at the Continuing Education Center at the University of Baghdad, The research population and its sample consisted of the category of (IVSL) users, and its sample (387) users. Analysis meth
... Show MoreMutans streptococci (MS) are a group of oral bacteria considered as the main cariogenic organisms. MS consists of several species of genus Streptococcus which are sharing similar phenotypes and genotypes. The aim of this study is to determine the genetic diversity of the core species of clinical strains of Streptococcus mutans, Streptococcus sobrinus and Streptococcus downei by using repitative extragenic palindromic (REP) primer. The DNA of the clinical strains of S. mutans (n=10), S. sobrinus (n=05) and S. downei (n=04) have been employed in the present study, which have been previously isolated from caries active subjects. The DNA of the clinical and reference strains was
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A computerized investigation has been carried out on the design of six electrodes electrostatic lenses used in electron gun application. The Finite-Element Method (FEM) was used in the solution of Laplace equation for determine the axial potential distribution. The electron trajectory under zero magnification condition. The optical properties, spherical and chromatic aberrations, the object and image focal length and object and image position are calculated. A very good futures for the electron gun with these lenses have been computed where are a beam current of 8.7*10-7A can be supplied using cathode tip of radius 10nm.
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In this study, Zinc oxide nanostructures were synthesized via a hydrothermal method by using zinc nitrate hexahydrate and sodium hydroxide as a precursor. Three different annealing temperatures were used to study their effect on ZnO NSs properties. The synthesized nanostructure was characterized by X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), Atomic force microscope (AFM), and Fourier Transform Infrared Spectroscopy (FTIR). Their optical properties were studied by using UV -visible spectroscopy. The XRD analysis confirms that all ZnO nanostructures have the hexagonal wurtzite structure with average crystallite size within the range of (30.59 - 34
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Introduction: Methadone hydrochloride (MDN) is an effective pharmacological substitution treatment for opioids dependence, adopted in different countries as methadone maintenance treatment (MMT) programmes. However, MDN can exacerbate the addiction problem if it is abused and injected intravenously, and the frequent visits to the MMT centres can reduce patient compliance. The overall aim of this study is to develop a novel extended-release capsule of MDN using the sol-gel silica (SGS) technique that has the potential to counteract medication-tampering techniques and associated health risks and reduce the frequent visits to MMT centres. Methods: For MDN recrystallisation, a closed container method (CCM) and hot-stage method (HSM) were conduc
... Show MoreObjective: To evaluate the clinical significance of open diagnostic testicular biopsy as prognostic predictor of
successful sperm retrieval among azoospermic infertile patients.
Design: Prospective study.
Setting: Infertility clinic and assisted reproduction unit at the institute of embryo research and infertility
treatment, Baghdad University.
Patients: Sixty infertile azoospermic patients.
Intervention: Pieces of testicular tissue taking during open diagnostic multiple bilateral testicular biopsies was
prepared for histological examination and grouped according to well-defined histopathological patterns.
Measurement of testicular size and serum reproductive hormones (FSH, LH, Testosterone, and PRL) were done
In this work, we calculate and analyze the photon emission from quark and anti-quark interaction during annihilation process using simple model depending on phenomenology of quantum chromodynamic theory (QCD). The parameters, which include the running strength coupling, temperature of the system and the critical temperature, carry information regarding photon emission and have a significant impact on the photons yield. The emission of photon from strange interaction with anti-strange is large sensitive to decreases or increases there running strength coupling. The photons emission increases with decreases running strength coupling and vice versa. We introduce the influence of critical temperature on the photon emission rate in o
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Solutions of dyes Rhodamine 6G (Rh6G) and Coumarin480(C480) were prepared at five concentrations (1x10-3, 5x10-4, 1x10-4, 5x10-5 and1x10-5) mol/l, the mixing was stirred to obtain on a homogenous solution, the(poly methyl-methacrylate) (PMMA) was solved by chloroform solvent with certain ratio, afterward (PMMA+Rh6G) and (PMMA+C480) thin films were prepared by casting method on glass block which has substrate with dimensions (7.5 x2.5)cm2, the prepared samples were left in dark place at room temperature for 24 hours to obtain uniform and homogenous thin films. UV-VIS absorption spectra, transmission spectra and fluorescence spectra were done to measure linear refractive index and linear absorption coefficient. The nonlinear optical proper
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