The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

The tactical side in application of offensive plans in basketball did not take a large in scientific research because it always change because it related in mental ability of players and for the condition of the game and researchers notice that from their followed a lot of games for Duhok basketball club in Iraq league. There is a problem that connected in games results it clears in weakness in application of offensive plans in all kind (man to man & zone defense & side ball plans & under basketball and half court). The goal of study concentrate by designing a sheet for som offensive plans for study and analysis to Duhok club on Asian Championship 2011 at the base the sample contained (Iraq Duhok & application science Jordan & Lebanon sport

Alloy of (HgTe) has been prepared succesful in evacuated qurtz ampoule at pressure 4×10-5torr, and melting temperature equal to 823K for five days. Thin films of HgTe of thickness 1μm were deposited on NaCl crystal by thermal evaporation technique at room temperature under vacuum about 4×10-5torr as well as investiagtion in the optical porperties included (absorption coefficient , energy gap) of HgTe films and The optical measurements showed that HgTe film has direct energy gap equal to 0.05 eV. The optical constants (n, k, εr, εi) have been measured over will range (6-28)μm.

The isomerization of n-hexane on platinum loaded acidic zeolite was studied at atmospheric pressure, H2/nC6 molar ratios of 1-4 and temperature range of 240-270ºC. The measured kinetic data were fitted to an equation based on the bifunctional mechanism and by using independently obtained dehydrogenation and adsorption data. The activation energies of protonation (ΔHpro) and the elementary isomerization step (Eact,iso) and as well as the corresponding preexponential factor were simultaneously determined. The observed values of both ΔHpro and Eact,iso are in agreement with the results of quantum-chemical calculations.

This is a survey study that presents recent researches concerning factional controllers. It presents several types of fractional order controllers, which are extensions to their integer order counterparts. The fractional order PID controller has a dominant importance, so thirty-one paper are presented for this controller. The remaining types of controllers are presented according to the number of papers that handle them; they are fractional order sliding mode controller (nine papers), fuzzy fractional order sliding mode controller (five papers), fractional order lag-lead compensator (three papers), fractional order state feedback controller (three papers), fractional order fuzzy logic controller (three papers). Finally, several conclusions

The aim of the present work is concerned with the effect of ?-irradiation on PM-355 with absorbed dose of (30-160Mrad) range. This polymer is evaluated spectrophotometrically for use as high dose dosimeters. The absorption spectra of irradiated samples showed radiation induced absorption changes. There is an increment in absorption proportional with absorbed dose. This increment is attributed to interfaces traps which, are formed by irradiation. Calibration curve was drawn .The linear relation was found in calibration curve, and dosimeter range was determined from the linear part. The linearity in response curve suggested that PM-355 could be used as dosimeter within (30-160Mrad) rang. Energy gap shift was used as a second tool to determin

This is a survey study that presents recent researches concerning factional controllers. It presents several types of fractional order controllers, which are extensions to their integer order counterparts. The fractional order PID controller has a dominant importance, so thirty-one paper are presented for this controller. The remaining types of controllers are presented according to the number of papers that handle them; they are fractional order sliding mode controller (nine papers), fuzzy fractional order sliding mode controller (five papers), fractional order lag-lead compensator (three papers), fractional order state feedback controller (three papers), fractional order fuzzy logic controller (three papers). Finally,

Mechanical and thermal properties of composites, consisted of unsaturated polyester resin, reinforced by different kinds of natural materials (Orange peels and Date seeds) and industrial materials (carbon and silica) with particle size 98 µm were studied. Various weight ratios, 5, 10, and 15 wt. % of natural and industrial materials have been infused into polyester. Tensile, three-point bending and thermal conductivity tests were conducted for the unfilled polyester, natural and industrial composite to identify the weight ratio effect on the properties of materials. The results indicated that when the weight ratio for polyester with date seeds increased from 10% to 15%, the maximum Young’s modulus decreased by 54%. When the weight rat