The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Coronavirus 2019 (COVID-19) pandemic led to a massive global socio-economic tragedy that has impacted the ecosystem. This paper aims to contextualize urban and rural environmental situations during the COVID-19 pandemic in the Middle East and North Africa (MENA) Region.

Silver nanoparticles synthesized by different species

The M(II) complexes [M2 (phen)2 (L)(H2O)2Cl2 ] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that all the

5-((2,4-dibromo-6-((cyclohexyl(methyl)amino)methyl)phenyl)diazenyl)quinolin-8-ol azo ligand (L) has been synthesized through the reaction of diazonium salt for 2,4-dibromo-6-((cyclohexyl(methyl)amino)methyl)aniline with 8-hydroxyquinoline. The azo ligand (L) was characterized utilizing spectroscopic techniques, including FTIR, UV-Vis, 1H and 13C NMR, as well as mass spectrometry and micro-elemental analysis (C.H.N). Metal complexes containing Co(II), Ni(II), Cu(II), and Zn(II) were synthesized and analyzed through mass spectrometry, flame atomic absorption, elemental analysis (C.H.N), infrared and UV-Vis spectroscopy, along with measurements of conductivity and magnetic properties. The experimental findings suggested that all met

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

Efficacy of Varnishes with: Bioactive Glass, Recaldent Technology and Silver Diamine Fluoride in Comparison with Sodium Fluoride on Tooth Surface Micro-hardness (an In Vitro Study)

The article considers semantic and stylistic motivations for using obsolete lexicon (historicisms) in the text of a work of art. The specifics of the functioning of this process are presented against the background of the features of the contemporary Russian literary language. Attention is focused on the fact that the layer of obsolete lexical units belongs to a number of nationally specific vocabulary, the development of which forms an understanding of the nature of the actualized language. In addition, it should be noted that the semantics of historicisms is culturally commensurate: the latter is explained by the fact that the deactuation of linguistic units is positioned as parallel to the sociocultural and political changes.

This work involves synthesis of some new heterocyclic compounds including 1, 3-diazetine. The new Schiff bases [VI] ad derived from 3-((5-hydrazinyl-4-phenyl-4H-1, 2, 4-triazol-3-yl) methyl)-1H-indole [V] which was synthesized by refluxing 5-((1H-indol-3-yl) methyl)-4-phenyl-4H-1, 2, 4-triazole-3-thiol [IV] with hydrazine hydrate in absolute ethanol and this amino compound [V] condensation with different aromatic aldehydes in absolute ethanol to yielded a new Schiff bases [VI] ad. N-acyl compounds [VII] ad were synthesized by addition reaction of acetyl chloride to imine group of Schiff bases in dry benzene. The new diazetine derivatives [VIII] ad synthesized by the reaction of N-acyl compounds [VII] ad with sodium azide in dimethylformamid