Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

An approximate solution of the liner system of ntegral cquations fot both fredholm(SFIEs)and Volterra(SIES)types has been derived using taylor series expansion.The solusion is essentailly

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

Background: Salvia officinalis is a plant belong to
Labiatae family .The common name of Salvia is sage
which mean save. The leaves of Salvia have special
oil which is effective against filamentous fungi and
yeasts such as Candida albicans which is the
causative agent of vaginal candidiasis in women
Methods. Cultures from 50 swabs of Candida
albicans isolated from vagina of 70 patient women
who complains from vaginal problems, their ages
(24-43) years from Central City Hospital during
Febreoury 2009 to April 2009 were cultured on
Sabouraud Dextrose Agar (SDA) .Nystatin was used
as positive reference standard to determine the
sensitivity of this fungus . and less this concentration
there was no min

Abstract: The natural dye, Curcumin, was extracted from Curcuma longa using as a sensitizer in two types of dye sensitized solar cell (DSSC), and their characteristics were studied. The absorption spectrum of the dye solutions, as well as the wavelength of the maximum absorbance of the dye loaded TiO2 film has been studied. The X-Ray diffraction pattern of TiO2 film made with Doctor-Blading technique shown that the grain size of TiO2 was equal to be 40 nm. The electrical performances in terms of short circuit current, open circuit voltage and power conversion efficiency of cells were investigated.

Activated carbon was Produced from coconut shell and was used for removing sulfate from industrial waste water in batch Processes. The influence of various parameter were studied such as pH (4.5 – 9.) , agitation time (0 – 120)min and adsorbent dose (2 – 10) gm.

The Langmuir and frandlich adsorption capacity models were been investigated where showed there are fitting with langmmuir model with squre regression value ( 0.76). The percent of removal of  sulfate (22% - 38%) at (PH=7) in the isotherm experiment increased  with adsorbent mass increasing. The maximum removal value of sulfate at  different pH experiments is (43%) at pH=7.

Adsorption experiments were carried out using two different low-cost sorbent materials, date seeds and olive seeds. These sorbents used as a single phase (not as mixture) to remove cadmium ions from simulated wastewater by adsorption process. The equilibrium time was found at 2 hr. The experiments include different parameters such sorbent type and weight and contact time. It was found that both of olive seed and date seed have approximately the same adsorption capacity (qm) with 15.644 mg/g and 15.2112 mg/g, respectively. Equilibrium isotherms and kinetic studies have been carried out. Langmuir isotherm model better fits the experimental data compared with the Freundlich isotherm for olive seed, while Freundlich isotherm fits for date se

Electro coagulation treatment was used for zinc removal from electroplating wastewater of the State Company for Electrical Industries . This wastewater, here consists zinc ions with maximum concentration in solution of 90 ppm .

The parameters that influenced the wastewater treatment are: current density in the range  1-1.4 mA/cm2, pH  in the range 5-10, temperature in the range 25-45°C and time in the range 10-180 minute.

The research is a laboratory experimental type using batch system for electrical process with direct current. The cell comprised of aluminum electrode as anode and stainless steel electrode as cathode. Thirty experiments and one hundred fifty sample lab tests were carried out in this research