Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

Hot mix recycling of asphalt pavements is increasingly being used as one of the major rehabilitation methods by various highway agencies. Besides general savings in costs and energy expended, it also saves our natural resources and environment.  Recycling process presents a sustainable pavement by using the old materials that could be reclaimed from the pavement; these materials could be mixed with recycling agents to produce recycled mixtures. The important expected benefits of recycling process are the conservation of natural resources and reduction of environmental impact. The primary objectives of this work are evaluating the Tensile and Shear Properties of recycled asphalt concrete mixtures, In addition to the

In the present investigation, 24 adult dipteran species with forensic importance belonging to 13 genera and 8 families that were collected from different localities of Iraq. The specimens were identified by different taxonomical keys; in addition the date and localities of collecting specimens were recorded.

The theatrical performance has an aesthetic, artistic, technical and intellectual vision presented by the theatrical director according to the dualities of theatrical form and content, which depend on the uniformity and interconnection of theatrical elements, as the vision is integrated through the harmony and fusion of these elements and the flow of their coordination with an aesthetic system within the framework of the aesthetic space of the theatrical performance, and when the heritage is presented in the performance, as there will certainly be different readings of that heritage and moving away from the iconization of the event and highlighting it in a manner that is in line with the spirit of the age.
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The antiviral activity of leaf extracts from Datura stramonium and tomato plants inoculated with TMV, combined with 20% skimmed milk, was investigated. A TMV isolate was confirmed using bioassay, serological, and molecular approaches and subsequently used to inoculate plants. Tomato plants, both pre- and post-inoculated with TMV, were sprayed with leaf extracts from either TMV-free or infected plants, alone or mixed with 20% skimmed milk. Enzyme-linked immunosorbent assay (ELISA) using tobamovirus-specific antibodies and local lesion tests were conducted to assess antiviral activity based on virus concentration and infectivity in treated plants. The experiment followed a completely randomized design (CRD), and the Least Significant

The influence of silver doped n-type polycrystalline CdTe film with thickness of 200 nm and rate deposition of 0.3 nm.s -1 prepared under high vacuum using thermal co-evaporation technique on its some structural and electrical properties was reported. The X- ray analysis showed that all samples are polycrystalline and have the cubic zinc blend structure with preferential orientation in the [111] direction. Films doping with impurity percentages (2, 3, and 4) %Ag lead to a significant increase in the carrier concentration, so it is found to change from 23.493 108 cm -3 to 59.297 108 cm -3 for pure and doped CdTe thin films with 4%Ag respectively. But films doping with impurity percentages above lead to a significant decrease in the electrica

Five levels of Zn-EDTA fertilizer and foliar application of boron were used to study the local rice response through studying of some vegetative and reproductive growth characters, by conducting two field experiments at Kanipanka Agricultural Research Station during the summer season of 2004 by using RCBD with three replications. Significant differences were found in studied characters, there were increase in the number of days from seeding to 50% flowering (94.330-96.233) days, from 50% flowering to physiological maturity (37.50-38.28) days, plant height (82.50-91.423) cm and LAI (5.441-7.525). Reproductive characters such as number of grains panicle-1 (74.11-85.88), number of panicles m-2 (321.00-426.083), biological yield (8166.166-11082

study was conducted on a stretch of Tigris river crossing Baghdad city to determine the concentration of some chlorophenols pollutants. Aqueous samples were preliminary enriched about 500 times and the chlorophenols have determined using high performance liquid chromatography HPLC. Limits of detection LOD were (0.007–0.012 mg L-1), relative standard deviations RSD% were 2.4%–5.59% and relative recoveries were 51.06%– 104.07%. The existence of chlorophenols in Tigris river was in the range 0.023–4.596 mg L-1. The developed method suggested in this study can be applied for routine analysis and monitoring of chlorinated phenols in environmental aqueous samples.

Biped robots have gained much attention for decades. A variety of researches has been conducted to make them able to assist or even substitute for humans in performing special tasks. In addition, studying biped robots is important in order to understand the human locomotion and to develop and improve control strategies for prosthetic and orthotic limbs. Some challenges encountered in the design of biped robots are: (1) biped robots have unstable structures due to the passive joint located at the unilateral foot-ground contact. (2) They have different configuration when switching from walking phase to another. During the singlesupport phase, the robot is under-actuated, while turning into an over-actuated system during the double-support pha