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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
Sun Oct 09 2022
Journal Name
Chemical Methodologies
Synthesis, Characterization, Thermal Analysis and Bioactivity of Some Transition Metals Complexes with New Azo Ligand
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4-Amino-N-(5-methyl-isaxazol-3-yl)-benzenesulfonamide, a new azo (LH) ligand, was synthesized by reacting the diazonium salt of Sulfamethoxazole with coupling compound 3-amino phenol. Spectroscopic techniques (UV-Vis, FTIR, 1H &13C-NMR, and LC-Mass) as well as micro elemental analyses (C.H.N.O) and TGA and SDC were used to identify the azo ligand. Complexes of (Zn(II), Cr(III), Cu(II) and VO(II)) were produced and characterized by atomic absorption, elemental microanalysis, infrared, LC-Mass, TGA, DSC and UV-Vis spectral techniques, as well as conductivity and magnetic quantifications. All the complexes had a 1:2 metal-ligand ratio, and non-electrolytes at all complexes and tetrahedral geometry suggested except Cr-complex, which demonstrate

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of instructional intervention program upon women's psychological health status who undergo chemotherapy after mastectomy
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Objective(s): To determine the impact of instructional intervention program upon psychological health status for
women who undergo chemotherapy after mastectomy
Methodology: The sample consisted of (100) women, (50) considered as study group, and another (50) the control
group. A pre test was done for both groups (study and control), and then the study samples were exposed to an
instructional intervention and three-dimensional post tests and the length of time between each test 21 days in
the Institute and Hospital of Radiation and Nuclear Medicine. The questionnaire composed of three parts, first,
demographic information; include (age, educational level, type of family, occupation, marital status, and adequacy
of mo

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
Optimization of Horizontal Well Location and Completion to Improve Oil Recovery for an Iraqi Field
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Exploitation of mature oil fields around the world has forced researchers to develop new ways to optimize reservoir performance from such reservoirs. To achieve that, drilling horizontal wells is an effective method. The effectiveness of this kind of wells is to increase oil withdrawal. The objective of this study is to optimize the location, design, and completion of a new horizontal well as an oil producer to improve oil recovery in a real field located in Iraq. “A” is an oil and gas condensate field located in the Northeast of Iraq. From field production history, it is realized the difficulty to control gas and water production in this kind of complex carbonate reservoir with vertical producer wells. In this study, a horizont

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Extraction, Purification and Characterization of Peroxidase from Pseudomonas aeruginosa and Utility as Antioxidant and Anticancer
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        Peroxidase is a class of oxidation-reduction reaction enzyme that is useful for accelerating many oxidative reactions that protect cells from the harmful effects of free radicals. Peroxidase is found in many common sources like plants, animals and microbes and have extensive uses in numerous industries such as industrial, medical and food processing. In this study, P. aeruginosa was harvested to utilize and study its peroxidases. P. aeruginosa was isolated from a burn patient, and the isolate was verified as P. aeruginosa using staining techniques, biochemical assay, morphological, and a sensitivity test. The gram stain and biochemical test result show rod pink gram-ne

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Publication Date
Thu May 25 2017
Journal Name
Genome Announcements
Complete Genome Sequence of Lytic Bacteriophage VPUSM 8 against O1 El Tor Inaba Vibrio cholerae
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ABSTRACT<p> The complete genome sequence of bacteriophage VPUSM 8 against O1 El Tor Inaba <named-content content-type="genus-species">Vibrio cholerae</named-content> is reported here. The isolated VPUSM 8 has potential use in future phage therapy or as a biocontrol agent for the prevention and treatment of cholera. </p>
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Some New Nucleoside Analogues from Substituted Benzimidazole via 1,3-Dipolar cycloaddition
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This paper includes the synthesis of some new nucleoside analogues starting with 2-substituted benzimidazole derivative (7-9), that synthesized by condensation of O-phenylenediamine with p-chloro benzaldehyde and two substituted benzoic acid , which on nucleophilic substitution with propargyl bromide gave a new N-substituted compounds (10-12). D-Fructose and D-galactose were chosen as a sugar moiety which were protected, brominated and azotated to give azido sugars (5) and (6), then they were subjected to 1,3-dipolar cycloaddition reaction with N-substuted compounds afforded bloked nucleoside analoges (13-16), which after hydrolysis gave our target the free nucleoside analogues (17-20). All prepared compounds were identified by FT-IR

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Publication Date
Mon Jun 30 2025
Journal Name
Basrah Journal Of Agricultural Sciences
Diesel Engine Efficiency under Varying Loads and Engine Oil Contaminated with Safe levels of Glycol
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Although allowable amounts of glycol contamination in diesel engine oil, no research has been conducted on how these levels and varying loads affect engine performance. The research used a four-stroke diesel engine to investigate the effect of different glycol contamination levels (0, 120, and 220 ppm) under two engine loads (4.5 and 9 kW). Brake specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature were measured to determine the engine performance. The experiment used the factorial arrangement in a completely randomized design (CRD) with three replicates. Increasing the contamination levels from 0 to 120 and then to 220 ppm under constant engine load significantly increased brake specific fuel con

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What agreed word and differed from        Fundamentalist terms        Between my school of speakers and jurists
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In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.

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Publication Date
Wed Feb 01 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences
Potential Use of Rosemary (Rosmarinus officinalis L.) Essential Oil as Anti-Bacterial and Anti -Algal
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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Applied Physics
Fluorescence Characteristics of Coated- Cell Dye Solutions Containing Highly Pure Nanoparticles as Random Gain Media
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In this work, enhancement to the fluorescence characteristics of laser dye solutions hosting highly-pure titanium dioxide nanoparticles as random gain media. This was achieved by coating two opposite sides of the cells containing these media with nanostructured thin films of highly-pure titanium dioxide. Two laser dyes; Rhodamine B and Coumarin 102, were used to prepare solutions in hexanol and methanol, respectively, as hosts for the nanoparticles. The nanoparticles and thin films were prepared by dc reactive magnetron sputtering technique. The enhancement was observed by the narrowing of fluorescence linewidth as well as by increasing the fluorescence intensity. These parameters were compared to those of the dye only and the dye solution

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