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jeasiq-2060
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
Wed May 01 2024
Journal Name
Inorganic Chemistry Communications
Synthesis, characterization, anticancer and antimicrobial studies of metal nanoparticles derived from Schiff base complexes
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Publication Date
Tue Oct 16 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Effects of Bacterocin from MRSA and Nigella Sativa (seed oil) against Biofilm from MRSA
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A many risk challenge in (settings hospital) are multi- bacteria are antibiotic-resistant. Some type strains that ability adhesion surface-attached bio-film census. Fifteen MRSA isolates were considered as high biofilm producers Moreover all MRSA isolates; M3, M5, M7 and M11 produced biofilms but the thickest biofilm seen M7strain. The MIC values of N. sativa oil against clinical isolates of MRSA were between (0.25, 0.5, 0.75, 1.0) μg/ml While MRSAcin (50, 75, 100, 125) µg\ ml. All biofilms treated with MRSAcin and Nigella sativa developed a presence of live cells after cultured on plate agar with inhibition zone between MIC (18 – 15) and (14- 11)mm respectively.Yet, results showed that MRSA supernatant developed a inhibitory ef

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Publication Date
Mon Mar 20 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization of New Metal Complexes of Co (II), Cu (II), Cd (II) and Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)ethyl) diazinyl)-2- aminophenol, Thermal and Antioxidant Studies
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A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl) ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol. Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopyand elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tridentate ligand, connecting Cu (

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization of New Metal Complexes of Co (II), Cu (II), Cd (II) and Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)ethyl) diazinyl)-2- aminophenol, Thermal and Antioxidant Studies
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A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)
ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol.
Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopy
and elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic
absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to
calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes
achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tri

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Scopus (14)
Crossref (2)
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Publication Date
Sun Apr 10 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر خصائص لجنة التدقيق في الإفصاح عن رأس المال الفكري: أدلة من فسطين: The Impact of Audit committee characteristics on Intellectual capital disclosure : Empirical evidence from Palestine
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The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

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Publication Date
Wed Jun 22 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Organo-Clay Composites of Intercalated 4-Methylaniline and Its Schiff Base Derivative: Preparation and Characterization
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4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa

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Publication Date
Mon Feb 06 2023
Journal Name
3c Tecnología_glosas De Innovación Aplicadas A La Pyme
Bond Strength Of Acrylic Soft Liner To Nd:Yag Laser-Treated Thermoplastic Acrylic Denture Base Material
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Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

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Publication Date
Fri Mar 15 2024
Journal Name
Alustath Journal For Human And Social Sciences
Assessing Iraqi ESL Fourth Year College of Physical Education and Sport Sciences Students' Writing Anxiety
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يعد القلق من الكتابة مؤشرا هاما قد يعيق القدرات الكتابية ويؤدي إلى عدم كفاءة الأداء. تهدف هذه الدراسة إلى تقييم القلق الكتابي لدى طلاب السنة الرابعة في كلية التربية البدنية وعلوم الرياضة العراقيين دارسي  اللغة الإنجليزية كلغة ثانية (ESL) , حيث واجهوا صعوبات وعقبات في هذا المجال. ان تصميم الدراسة الحالية هو  تصميم وصفي واداة القياس لهذه الدراسة تتالف من مقياس مكون من (20) فقرة. ان عينة الدراسة الحالية  مختارة

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Publication Date
Wed Dec 02 2020
Journal Name
Iraqi Journal Of Applied Physics
Characterization of Multilayer Highly-Pure Metal Oxide Structures Prepared by DC Reactive Magnetron Sputtering Technique
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In this work, multilayer nanostructures were prepared from two metal oxide thin films by dc reactive magnetron sputtering technique. These metal oxide were nickel oxide (NiO) and titanium dioxide (TiO2). The prepared nanostructures showed high structural purity as confirmed by the spectroscopic and structural characterization tests, mainly FTIR, XRD and EDX. This feature may be attributed to the fine control of operation parameters of dc reactive magnetron sputtering system as well as the preparation conditions using the same system. The nanostructures prepared in this work can be successfully used for the fabrication of nanodevices for photonics and optoelectronics requiring highly-pure nanomaterials.

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Publication Date
Mon Dec 30 2013
Journal Name
Scholars Academic Journal Of Biosciences (sajb)
Synergistic effect of mountain honey and Argemone mexicana plant on bacteria associated with wound infections
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Forty five wound specimens were collected from patients suffering from wound infections and taken from various hospitals in Ibb city, Yemen. The study was to determine synergic antibacterial activity of between mountain honey and Argemone mexicana plant. Isolation, identification of bacterial isolates and antibiotic sensitivity test were done. Agar-disc and agar-well diffusion method were carried to determine antibacterial activity of honey, Argemone mexicana plant and a mixture of them against bacterial isolates. Out of 45 specimens, 29 (64.4%) gave positive cultures. Staphylococcus aureus was the predominant bacterial pathogens with percentage (72.4%) followed by Pseudomonas aeruginosa (17.2%) and Staphylococcus epidermidis (10.4%).

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