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The possibility using of Accounting Information in Rationalizing the Decisions of Capital Expenditure (A case study: Companies Listed in Khartoum Stock Exchange)
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The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the accounting information in rationalizing the decisions of capital expenditure: weakness of skills and the ability to deal with accounting information and its analysis. and the research recommends the providing all data and information that helps in rationalizing the decisions of capital expenditure, conducting more researches and studies that are concerned with studying the challenges to using accounting information in rationalizing the decisions of capital expenditure.

 

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Buckling Behavior of Aluminum Alloy Thin-Walled Beam with Holes under Compression Loading
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Thin-walled members are increasingly used in structural applications, especially in light structures like in constructions and aircraft structures because of their high strength-to-weight ratio. Perforations are often made on these structures for reducing weight and to facilitate the services and maintenance works like in aircraft wing ribs. This type of structures suffers from buckling phenomena due to its dimensions, and this suffering increases with the presence of holes in it. This study investigated experimentally and numerically the buckling behavior of aluminum alloy 6061-O thin-walled lipped channel beam with specific holes subjected to compression load. A nonlinear finite elements analysis was used to obtain the

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Antifungal Potential of Cladosporium sp. (Endophytic fungi) Associated with Olea europaea L. Leaves
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In the leaves of Olea europaea L. Olive trees an endophytic fungus was discovered. Cladosporium sp. was identified to be the fungus based on its morphological characteristics and nuclear ribosomal DNA ITS sequence analysis and was registered in NCBI as the Cladosporium genus has been registered under the number (0P939922.1) The species was not specified, and it was considered of unknown species after comparing it to global isolates. In comparison to olive leaf extract, Cladosporium sp. including total flavonoid, total phenolic, total terpenoid, and total saponins, Which were 121.9%, 198.1%, 89.13%, and 29.87 % respectively compared to its content in olive leaf extract, which was 61.54 %, 67.88 % , 17.1

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Some Properties of Carbon Fiber Reinforced Magnetic Reactive Powder Concrete Containing Nano Silica
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         This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano silica. Tap water was used for 12 of these mixtures, while magnetic water was used for the others. The nano silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % by weight of cement, were used for all the mixtures. The results have shown that the mixture containing 2.5% NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results have shown that the carbon fiber reinforced magnetic reactive powder concrete containing 2.5% NS (CFRMRPCCNS) had higher compressive strength, modulus of rupture, splitting tension, str

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Finite element modeling of concavely curved soffit RC beams externally strengthened with FRP
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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Women's knowledge about Family Planning Methods at Omer Sawi Teaching Hospital
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Objectives:This study aimed to identify women perception and experience regarding family planning(FP) methods

 Methodology:Descriptive cross-sectional hospital based study,was conducted at Omer Sawi teaching hospital,from august to September 2019.Sample of 320 women, were selected randomly after their agreement.Data were collected through interview questionnaire and analyzed using a statistical package for social sciences (SPSS)and descriptive and inferential statistical methods were used.With accepted P.< 0.05.for the correlation significant. 

Results:Age group between 21-25 years represent (53.1%),most common education levels were secondary school 56%.Majority of women had 2-5 children.Half of the wo

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Publication Date
Thu Mar 27 2025
Journal Name
Environmental Technology Reviews
Advanced treatment of petroleum refinery wastewater by electro-Fenton and photo-catalytic processes
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Assessment of risk factors for myocardial infarction and its relationship with some variables
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The aim of the study is to assess the risk factors which lead to myocardial infarction and relation to some variables. The filed study was carried out from the 1st of April to the end of Sept. 2005. The Sample of the study consisted of (100) patients in lbn-Albeetar and Baghdad Teaching Hospital. The result of the study indicated the following; 45% of patients with age group (41-50) were more exposed to the disease and there is no significant difference was seen in the level of education, Martial status, weight and height. The result shows that there are significant difference in risk factors like hypertension, cholesterol level in blood and diabetes. When analyzed by T.test at level of P < 0.01 and there are significant difference in smoki

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Publication Date
Mon Oct 16 2006
Journal Name
No Journal
Novel Metal Complexes of Tetradentate Ligands Type N2S2 Synthesis and Physico-Chemical Characterisation
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This study is included the preparation of two tetradentate amide-thiol proligands of the general structure [H2Ln], [where; (n = (1–2)]. The ligands [H2L1] and [H2L2] have been prepared from the reaction of the cyclic thioester 2-oxo-1, 4-dithiacyclohexane (compound 1) and 3-chloro-2-oxo-1, 4 dithiacyclohexane (compound 2) with 2-aminomethanepyridine in (1:1) ratio respetively. The reaction was carried out in chloroform at room temperature and under N2 atmosphere. Structural formula of these two ligands have been reported.

Publication Date
Sun Dec 01 2024
Journal Name
Journal Of The College Of Basic Education
Efficiency of SCL Via Google Classroom on Female Pre-service Teachers' Teaching Readiness
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This study intends to examine the efficiency of student-centered learning (SCL) through Google classroom in enhancing the readiness of fourth stage females’ pre-service teachers. The research employs a quasi-experimental design with a control and experimental group to compare the teaching readiness of participants before and after the intervention. The participants were 30 of fourth stage students at the University of Baghdad - College of Education for Women/the department of English and data were collected through observation checklist to assess their teaching experience and questionnaires to assess their perceptions towards using Google Classroom. Two sections were selected, C as a control group and D as the experimental one each with (

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Publication Date
Wed Mar 05 2014
Journal Name
Journal Of Engineering
Estimation of Some Mechanical Soil Properties from Static and Dynamic Plate Load Tests ‫
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