Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

Background: The miswak is a teeth cleaning twig made from a twig of the Salvadora persica tree (known as arak in Arabic).A traditional alternative to the modern toothbrush, it has a long, well-documented history and is reputed for its medicinal benefits. It also features prominently in Islamic hygienical jurisprudence. Materials and methods: Twenty maxillary first premolars were treated with the selected solutions which included siwak water extract (5%, 10%) and sodium fluoride 0.05% for 2minutes once daily for 20 days interval, deionized water was used as control negative. Then the concentration of the dissolved calcium ion in the etching solution of 2N HCL was measured. Results: The least amount of the dissolved calcium ion was registere

Background: Fluoridated acrylic resin material can present more stable properties when compared with conventional one.The most widely used fluoride –containing substance added to dental resin materials is sodium fluoride (Naf). This study evaluated the effect of Naf in different concentration to the acrylic resin denture base material and its effect on tensile strength ,modules of elasticity with long –term water immersion (after 4 months immersion in de-ionized water) Materials and methods: Eighty specimens from dumbbells shaped metal pattern for tensile strength test were preparedaccording to ISO 527: 1993 plastic –Determination tensile properties ,in dimensions(60mm, 12mm, 3 ± 0.2mm) length, width and depth respec

Corrosion of Zn-Ni alloy coatings on stainless steel 316 SS in a chloride-sulfate bath with the addition of either triethanolamine or sucrose was examined. A constant cathode potential was used to deposit zinc-nickel alloys, while cyclic voltammetry and potentio-dynamic polarization were used to measure corrosion. In addition, scanning electron microscopy was utilized to analyse Zn-Ni alloy coating surface layers formed with¬out and with additives. The outcomes discovered that the corrosion resistance of Zn-Ni alloy coat¬ings in 3.5 % NaCl solution was highly influenced by adding triethanolamine or sucrose. Decreasing the Zn:Ni molar ratio led to an increase in corrosion resistance. All Zn-Ni alloy coatings were superior to pure Z

Results of exposure larvae of the most important predator in the integrated pest management , the green lacewings, Chrysoperla carnea (Stephens) to various densities of fig moth Ephestia cautella eggs showed increasing in the number of consumed prey at decreasing rate of increasing prey density where curve slope consumption decreased gradually until leveling off. These specifications concurred with type II functional response that predators appear towards varied densities of its preys ,that was confirm by logistic regression between the proportion of prey eaten in relation to prey offered . Third larval instars of the predator showed attack rate (a) of 4.85. This was greater than the second larval instar (3.58). Handling time (Th) per