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

Porous Silicon (PSi) has been produced in this work by using Photochemical (PC) etching process by using a hydrofluoric acid (HF) solution. The irradiation has been achieved using quartz- tungsten halogen lamp. The influence of various irradiation times on the properties of PSi اmaterial such as layer thickness, etching rate and porosity was investigated in this work too.
The XRD has been studied to determine the crystal structure and the crystalline size of PSi material

The hydroisomerization of n-decane was studied on SAPO-11 catalyst. Catalyst of 0.25wt.%Pt/SAPO-11 was prepared locally and used in the present work. The hydroconversion performed in a continuous fixed-bed laboratory reaction unit. Experiments of n-decane isomerization were performed in a temperature range of 200 to 275°C,LHSV range of 0.5-2 h^-1, and hydrogen to decane mole ratio of 2.1-8.2. The results show that the n-decane conversion increases with increasing temperature and  decreasing LHSV , the maximum conversion 56.77 % was achieved at temperature 275°C and LHSV of 0.5 h^-1. The kinetic of n-decane isomerization was also studied and the reaction was first order. The kinetic analysis also showed that the

A new four series of 2,2′-([1,1′- phenyl or biphenyl]-4,4′-diylbis(azanediyl)) bis(N′-((E)-1-(4-alkoxyphenyl) ethylidene) acetohydrazide) [V-XI]a,b and 1,1′-(2,2′-([1,1′- phenyl or biphenyl]-4,4′-diyl bis(azanediyl)) bis- (acetyl)) bis(3-(4-ethoxyphenyl)-1H-pyrazole-4-carbalde hyde) [XII-XVIII]a,b have been synthesized by varying terminal lateral alkoxy chain length (n = 1–3, 5–8), central linkage group (phenyl or biphenyl) and induced pyrazole heterocyclic ring in the main chain. The last two series were synthesized by the cyclization of substituted acetophenone hydrazones with Vilsmeier–Haack reagent (DMF/POCl3) to produce 4-formylpyrazole derivatives. The chemical structures of the synthesized compounds were examine

PKE Sharquie MD, PDPAA Noaimi MD, DDV, FDSM Al-Ogaily MD, IOSR Journal of Dental and Medical Sciences (IOSR-JDMS), 2015

Hydroisomerization of Iraqi light naphtha was studied on prepared Ni-Pt/H-mordenite catalyst at a temperature range of 220-300°C, hydrogen to hydrocarbon molar ratio of 3.7, liquid hourly space velocity (LHSV) 1 hr^-1 and at atmospheric pressure.

The result shows that the hydrisomerization of light naphtha increases with the increase in reaction temperature at constant LHSV. However, above 270 ⁰C the isomers formation decreases and the reaction is shifted towards the hydrocracking reaction, a higher octane number of naphtha was formed at 270 °C.

Background: Cervical ectopy advanced to erosion is one of the common conditions in gynecological and pathological study. It is considered as a physiologic condition resulting from columnar epithelium migration from the cervical canal into the vaginal portion of the cervix, in which no treatment for asymptomatic cervical ectropion can be given. Treatment can be accomplished via thermal cauterization (Electro cautery), Cryosurgery. CO₂ laser therapy is another modality of treatment.

Objective: To study the effectiveness of CO₂ laser therapy and evaluate it as a biomedical tool for the treatment of cervical ectropion. The study was done at Laser Medicine Research Clinic at the

)/ Cellulose (CELL) blend solutions were prepared by solution blending followed by preparing of polymer metal complexes with Ag (I), Cu (II), Ni (II) and Co(II). Antibacterial properties were evaluated by dilute method against five pathogenic bacteria (Escherichia coli, Klebsiella pneumonae , Pseudomonas aeruginasa,, Staphylococcus aureus , Staphylococcus Albus ) . Polymer metal complexes showed different activities against the various microbial isolates. The polymer blend metal complexes showed higher activity than the free polymer blends.

Abstract: Facial defects resulting from neoplasms, congenital, acquired malformations or trauma can be restored with facial prosthesis using different materials and retention methods to achieve life-like look and function. A nasal prosthesis can re-establish aesthetic form and anatomic contours for mid-facial defects, often more effectively than by surgical reconstruction as the nose is relatively immobile structure. For successful results, lot of factors such as harmony, texture, color matching and blending of tissue interface with the prosthesis are important. The aim of this study is to describe the non-surgical rehabilitation with nasal prosthesis for an Iraqi patient who received rhinectomy as a result of squamous cell carcinoma of the

Diamond-like carbon (DLC) homogeneous thin films were deposited from cyclohexane (Ccyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (C 6H12 ) liquid by using a plasma jet system which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with al