This research studies the effect of addition of some nanoparticles
(MgO, CuO) and grain size (30,40nm) on some physical properties
(impact strength, hardness and thermal conductivity) for a matrix
blend of epoxy resin with SBR rubber. Hand –Lay up method was
used to prepare the samples. All samples were immersed in water for
9 weeks.
The Results showed decreased in the values of impact strength and
hardness but increased the coefficient of thermal conductivity.

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

The present paper stresses the direct effect of the situational dimension termed as “reality” on the authors’ thoughts and attitudes. Every text is placed within a particular situation which has to be correctly identified by the translator as the first and the most important step for a good translation. Hence, the content of any word production reflects some part of reality. Comprehending any text includes comprehending the reality’s different dimensions as reflected in the text and, thus illuminating the connection of reality features.

Аннотация 

Исследование под названием  ((«Понимание реальности» средство полно

This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and i

Thethesis of theresearch is to deal with relations between Russia and Yemen after 2011.That relationwas significant in different fields, historic, economic, strategic and cultural ones. There are mutual interestsbetweenRussia and Yemen, especially with the economic development and growth in Russia as an important partner to Yemen.Their has to an a great deal of progress in different types of relations, where as they were only partner in military relations. The studywasclassifiedintoto three sections: the first section dealt with strategic importance of Yemen to Russia. And second section dealt withthe military factor between Russia and Yemen. While the third section dealt with the economic factor between Russia and Yemen. In addi

Derivational word formation process is one of the most substantial linguistic procedures that solves many problems in the translation of the language new vocabulary and helps to comprehend the smallest language component that not simply semantically and structurally explain the elements  of both Russian and Arabic but also enables translators to comprehend the derivational method procedures of both languages. It also reveals the structural aspects of translation equivalences, cognitive and semantic foundations of translation. The rapid development of languages and the appearance of a new vocabulary like ṭabaʿa "print → ṭābiʿat "printer", kataba "to write" → kātib → kātibat, rafaʿa "to raise" → rāfiʿat "a crane" d

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta