Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

  This research studies the effect of grain size for the final stage in sintering Al2O3 .The experimental results for α- Al2O3 powder are modeled using ( L2-Regression ) technique in  order to study the effect grain size distribution on densification rate using four kinds for the initial particle size which were ( 1.44 , 2.54 , 0.7-2.54 ,1.15-3.53 ) µm , and for sintering time  (0-241) min. The mathematical simulation for grain size changing shows that the densification rates boots up as the grain size goes lower, this was due to the increase of contact area between the grains.

               This paper studies the effect of the solar indices (total sunspot no., solar wind density and coronal mass ejection linear speed) on F₂- layer electron density, as well as, the comparison of seasonal variations of electron density of F₂- layer, N_mF₂, for Mars at local noontime and for maximum and minimum solar cycles.                  

 Results show that there is an inverse correlation between sunspot number, solar wind density, CME linear speed and ionosphere electron density for Mars, at maximum and minimum solar cycles. This correlation is clear when electron density is at minimum value.                          

The study aimed to know the effect of the use alcoholic ethanol extraction of Boswellia Carterii In prolonging the period of preservation cooled ground meat in 4C for 6 days, it has been mixing ground meat with 150,300,450 mg/ml of alcoholic extract Consecutive, Where (0 was the control sample), All samples were stored separately for 0 , 3 , 6 days in Refrigerator temperature 4 C, Conducted by some microbial tests, Results have shown that mixing the ground meat with Boswellia Carterii extraction Led to prolong the storage of meat for 6 days at 4 C .and the Best result came when adding alcoholic ethanol extract of Boswellia Carterii by 450mg/ml Which Equal 0.9 g ,that reducing microbial load more higher than 150&300 mg/ml. All of thes

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

The settlement rate and pore water pressure dissipation rate are mainly controlled by the permeability of soil. Both laboratory and field tests show that the permeability is varied during the loading and consolidation process. It is known that consolidation process is accompanied by decrease in void ratio which leads to decrease in the coefficient of permeability. The importance of the decrease of the coefficient of permeability on the time rate of settlement and pore water pressure needs to be investigated.
This paper takes into account the change in coefficient of permeability during consolidation and studies its effect on consolidation characteristics of a clay layer. The finite element method is used in the analysis and the packag

Twelve students rinsed their mouths once daily with ten ml. of 0.2 % aqueous solution of chlorhexidine gluconate for five days, and seven students served as a control group that used distilled water for rinsing. The result indicated that after one hour of treatment, an obvious sharp reduction in the viable counts of mutans streptococci, total aerobic bacteria, and to less extent the count of lactobacilli in saliva after one hr. of treatment. AnØ¢  increase in the number of these bacterial groups was clearly noticed three hrs. after the application of chlorhexidine and continued to increase later on. In spite of that increase, the bacterial numbers in saliva remained below the initial numbering in this study.

The transition structure is considered as the most important hydraulic structure controlling the w/s transtion, morever it decrease the scouring of outlet structure.

seven experiment samples for transition structure was used in this research at different angles ( 10° - 90° ).

       It was shown that froud number has a clear effect on the depth of the scouring, morever the high discharge rates cause an increase of the ratio between the length of the scour and its depth.

       In order to select the best flaring angle it was shown that the angle of 40° has the most discharge rate, least structure length and least angle scour depth, with the firmly of t

Research,s Summary The purpose of the research was to specify the standerd Levels for results of basketball for Iraqi young sters, Becuse there werenot the standerd Levels which related to the testings abilities of the players based on plying centers specially the physical abilities, This made weakness in arrangement and putting the suitable training studies for different age stadges which suitable with game ,s requirements, besides evaluation the performance of the plyers in common and the levels of the coachs train in special according to the scientific style. The researchers depended on (8) special testings of chossen physical abilities, These testings applied on the teams, young players for sharing clubs among excellent series of basket