The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the setters of international accounting and financial reporting standards gave flexibility and alternatives to use them in various bodies in proportion to culture, laws and economic factors, and that this flexibility somewhat made the issue of consistency and consistency in the application of standards and may constitute an obstacle to the comparison process, so here comes the role of international evaluation standards To develop solutions from Through the application of basic mechanisms and multiple evaluation methods to determine consistency and consistency and reduce the risks of flexibility, and according to that vision, several recommendations were reached, the most important of which is that international evaluation standards have a role in enhancing the quality of financial reporting through the basic characteristics of accounting information, especially the appropriateness feature through the use of the entrance and the basis of the market on In accordance with international evaluation standards using fair (market) value to achieve the quality of financial reporting through the appropriateness feature using the statistical models referred to previously.
The effects of nutrients and physical conditions on phytase production were investigated with a recently isolated strain of Aspergillus tubingensis SKA under solid state fermentation on wheat bran. The nutrient factors investigated included carbon source, nitrogen source, phosphate source and concentration, metal ions (salts) and the physical parameters investigated included inoculum size, pH, temperature and fermentation duration. Our investigations revealed that optimal productivity of phytase was achieved using wheat bran supplemented with: 1.5% glucose. 0.5% (NH4)2SO4, 0.1% sodium phytate. Additionally, optimal physical conditions were 1 × 105 spore/g substrate, initial pH of 5.0, temperature of fermentation 30˚C and fermentation dura
... Show MoreSteel-concrete-steel (SCS) structural element solutions are rising due to their advantages over conventional reinforced concrete in terms of cost and strength. The impact of SCS sections with various core materials on the structural performance of composites has not yet been fully explored experimentally, and in this work, both slag and polypropylene fibers were incorporated in producing eco-friendly steel-concrete-steel composite sections. This study examined the ductility, ultimate strength, failure modes, and energy absorption capacities of steel-concrete-steel filled with eco-friendly concrete, enhanced by polypropylene fiber (PPF) to understand its impact on modern structural projects. Eco-friendly concrete was produced by the partial
... Show MorePurpose Heavy metals are toxic pollutants released into the environment as a result of different industrial activities. Biosorption of heavy metals from aqueous solutions is a new technology for the treatment of industrial wastewater. The aim of the present research is to highlight the basic biosorption theory to heavy metal removal. Materials and methods Heterogeneous cultures mostly dried anaerobic bacteria, yeast (fungi), and protozoa were used as low-cost material to remove metallic cations Pb(II), Cr(III), and Cd(II) from synthetic wastewater. Competitive biosorption of these metals was studied. Results The main biosorption mechanisms were complexation and physical adsorption onto natural active functional groups. It is observed that
... Show MoreDiabetes mellitus is a chronic illness that commonly leads to progressive and incapacitating of patients’ condition over the past 20 years.
The aim of the study was to evaluate the effects of the coughing technique, ShotBlockerTo evaluate the effects of the coughing technique, ShotBlocker and vibration device on pain intensity and patient satisfaction during subcutaneous (SC) insulin injections in hospitalised adults with Type 2 diabetes mellitus (T2DM).
In the present study, magnet silica-coated Ag2WO4/Ag2S nanocomposites (FOSOAWAS) were fabricated via a multistep method to address the drawbacks related to single photocatalysts (pure Ag2WO4 and pure Ag2S) and to clarify the significant influence of semiconductor heterojunction on the enhancement of visible-light-driven organic degradation. Different techniques were performed to investigate the elemental composition, morphology, magnetic and photoelectrochemical properties of the fabricated FOSOAWAS photocatalyst. The FOSOAWAS photocatalyst (1 g/L) exhibited excellent photodegradation efficiency (99.5%) against Congo red dye (CR = 20 ppm) after 140 min of visible-light illumination. This result confirmed the ability of the heterojunction be
... Show MoreCombining different treatment strategies successively or simultaneously has become recommended to achieve high purification standards for the treated discharged water. The current work focused on combining electrocoagulation, ion-exchange, and ultrasonication treatment approaches for the simultaneous removal of copper, nickel, and zinc ions from water. The removal of the three studied ions was significantly enhanced by increasing the power density (4–10 mA/cm2) and NaCl salt concentration (0.5–1.5 g/L) at a natural solution pH. The simultaneous removal of these metal ions at 4 mA/cm2 and 1 g NaCl/L was highly improved by introducing 1 g/L of mordenite zeolite as an ion-exchanger. A remarkable removal of heavy metals was reported
... Show MoreCombining different treatment strategies successively or simultaneously has become recommended to achieve high purification standards for the treated discharged water. The current work focused on combining electrocoagulation, ion-exchange, and ultrasonication treatment approaches for the simultaneous removal of copper, nickel, and zinc ions from water. The removal of the three studied ions was significantly enhanced by increasing the power density (4–10 mA/cm2) and NaCl salt concentration (0.5–1.5 g/L) at a natural solution pH. The simultaneous removal of these metal ions at 4 mA/cm2 and 1 g NaCl/L was highly improved by introducing 1 g/L of mordenite zeolite as an ion-exchanger. A remarkable removal of heavy metals was reported
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