This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.
This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl
... Show MoreThe present study was investigated the activity of aqueous extract from Cinnamomum cassia bark on the blood glucose levels in healthy and diabetic rats induced by Streptozotcin (STZ). In healthy rats the blood glucose levels were slightly decreased after six hoursof single oral administration with dose (25 mg/kg) of body wight, as well as four weeks after twice daily repeated oral administration of aqueous extract of Cinnamomum cassia bark. In streptozotocin induced diabetic rats we absorved high significant decreased (p<0.05) in blood glucose levels, after four weeks of oral administration of aqueous extract (25 mg /kg ).And blood glucose levels seems to be normal after the period of treatment .Glibenclamide used as standard drug to com
... Show MoreLasers, with their unique characteristics in terms of excellent beam quality, especially directionality and coherency, make them the solution that is key for many processes that require high precision. Lasers have good susceptibility to integrate with automated systems, which provides high flexibility to reach difficult zones. In addition, as a processing tool, a laser can be considered as a contact-free tool of precise tip that became attractive for high precision machining at the micro and nanoscales for different materials. All of the above advantages may be not enough unless the laser technician/engineer has enough knowledge about the mechanism of interaction between the laser light with the processed material. Several sequential phenom
... Show MorePolyetheretherketone (PEEK) has favorable biomechanical properties to be used as an implant material. Unfortunately, it is hydrophobic and does not promote cellular adhesion, which could result in poor integration with bone tissue. Bio-functionalization of PEEK surface with osteogenic peptides derived from bone extracellular matrix proteins is an exciting approach to encourage bone formation around the implant. In the current study, bone-forming peptide-2 was immobilized on PEEK surface using two different methods, using dopamine and a diglycidyl ether as conjugate compounds, respectively. Peptide quantification test revealed that the two strategies resulted in the most amount of peptides were attached with 0.5 mM concentration and no furth
... Show MoreThe presence of construction wastes such as clay bricks, glass, wood, plastic, and others in large quantities causes serious environmental problems in the world. Where these wastes can be used to preserve the natural resources used in construction and reduce the impact of this problem on the environment, it also works to reduce the problem of high loads of concrete blocks. Clay bricks aggregate (AB) can be recycled as coarse aggregate and replaced with volumetric proportions of coarse aggregate by ( 5% and 10%), as well as the use of clay brick powder (PB) by replacing its weight of cement (5% and 10%) and reduced in the manufacture of concrete blocks (blocks). Four mixtures will be prepared and tested to learn how to re
... Show MoreIn this paper waste natural material (date seed) and polymer particles(UF) were used for investigation of removal dye of the potassium permanganate. Also study effect some variables such as pH, dye concentration and adsorbent concentration on dye removal. 15 experimental runs were done using the itemized conditions designed established on the Box-Wilson design employed to optimize dye removal. The optimum conditions for the dye removal were found: (pH) 12, (dye con.) 2.38 ppm, (adsorbant con.) 0.0816 gm for date seed with 95.22% removal and for UF (pH) 12, (dye con.) 18 ppm, (adsorbant con.) 0.2235 gm with 91.43%. The value of R-square was 85.47% for Date seed and (88.77%) for UF.
... Show More
Waste materials might be utilized in various applications, such as sustainable roller compacted concrete pavements (RCCP), to lessen the negative environmental consequences of construction waste. The impacts of utilizing (brick, thermostone, granite, and ceramic) powders on the mechanical characteristics of RCCP are investigated in this study. To achieve this, the waste materials were crushed, grounded, and blended before being utilized as filler in the RCCP. After the mixes were prepared, compressive strength, splitting tensile strength, flexural strength, water absorption, density, and porosity were all determined. According to the research results, adding some of these powders, mainly brick and granite powder, enhances the mechanical
... Show MoreThe present study explores numerically the energy storage and energy regeneration during Melting and Solidification processes in Phase Change Materials (PCM) used in Latent Heat Thermal Energy Storage (LHTES) systems. Transient two-dimensional (2-D) conduction heat transfer equations with phase change have been solved utilizing the Explicit Finite Difference Method (FDM) and Grid Generation technique. A Fortran computer program was built to solve the problem. The study included four different Paraffin's. The effects of container geometrical shape, which included cylindrical and square sections of the same volume and heat transfer area, the container volume or mass of PCM, variation of mass flow rate of heat transfer fluid (HTF), and temp
... Show More