The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

This research is concerned with a new type of ferrocement characterized by its lower density and enhanced thermal insulation. Lightweight ferrocement plates have many advantages, low weight, low cost, thermal insulation, environmental conservation. This work contain two group experimental : first different of layer ferrocement, second different of ratio aggregate to cement. The experiments were made to determined the optimum proportion of cement and lightweight aggregate (recycle thermestone ). A low W/C ratio of 0.4 was used with super plasticizer conforming to ASTM 494 Type G. The compressive strength of the mortar mixes is 20-25 MPa. The work also involved the determination of thermal properties .Thermal conductivity value of thi

Background: The purpose of the current study was to evaluate the efficacy of a new orthodontic bonding system (Beauty Ortho Bond) involving the shear bond strength in dry and wet environments, and adhesion remnant index (ARI) scores evaluation in regard to other bonding systems (Heliosit and Resilience Orthodontic Adhesives). Materials and methods: Sixty defect free extracted premolars were randomly divided into six groups of 10 teeth each, mounted in acrylic resin, three groups for a dry environment and three for a wet one. Shear bond strength test was performed with a cross head speed of 0.5 mm/min, while surfaces of enamel and bracket-adhesive-enamel surfaces were examined with stereomicroscope For ARI scores evaluation. Data were analyz

In this work, CdS/TiO2 nanotubes composite nanofilms were successfully synthesized via electrodeposition technique. TiO2 titania nanotube arrays (NTAs) are commonly used in photoelectrochemical cells as the photoelectrode due to their high surface area, excellent charge transfer between interfaces and fewer interfacial grain boundaries. The anodization technique of titanium foil was used to prepare TiO2 NTAs photoelectrode. The concentration of CdCl2 played an important role in the formation of CdS nanoparticles. Field emission scanning electron microscopy (FESEM) shows that the CdS nanoparticles were well deposited onto the outer and inner of nanotube at 40 mM of CdCl2. X-ray diffraction (XRD) and energy dispersive X-ray (EDX) analyses wer

Frustrated Total Internal Reflection FTIR phenomenon is manifested employing Newton‟s rings setup generated via a coherent light beam of a laser diode ( . All concentric bright and dark rings, except the central bright spot, were noticed to recede (disappear) when the incident angle exceeded the critical angle of 41o.
It was also shown that the current setup has proven its applicability for other tests and can give convenient results that conform with theory. Neither the concept nor the design is beyond what can be realized in an undergraduate laboratory. However, technical improvements in mounting the prism - lens may be advisable. As an extension of the experiments, the effect can be studied using hollow prism filled with liquids

The construction of embankment for roadway interchange system at urban area is restricted due to the large geometry requirements, since the value of land required for such construction is high, and the area available is limited as compared to rural area. One of the optimum solutions to such problem is the earth reinforcement technique which requires a limited area for embankment construction. Gypseous soil from Al-Anbar governorate area was obtained and subjected to various physical and chemical analysis to determine it is properties. A laboratory model box of 50x50x25 cm was used as a representative embankment; soil has been compacted in five layers at maximum dry density (modified compaction) and an aluminum reinforcement strips we

    Shiranish has been studied at Hijran section near Erbil city, NE Iraq. Fifty two thin-sections were prepared to study them under polarized microscope, to determine the petrographic component, organic content and digenetic processes. Rock units subdivided into four rock beds, as follows: dolostone, foraminiferal biomicrite, poorly washed biomicrite and micrite. Vertical succession of Shiranish Formation refers to off-shore quite marine environment.

Prediction of the structural response of reinforced concrete to the time-dependent, creep and shrinkage, volume changes is complex. Creep is usually determined by measuring the change, with time, in the strain of specimens subjected to a constant stress and stored under appropriate conditions. This paper brings into view the development of creep strain for four self-compacting concrete mixes: A40, AL40, B60 and BL60 (where 40 and 60 represent the compressive strength level at 28 days and L indicates to Portlandlimestone cement). Specimens were put under sustained load and exposed to controlled conditions in a creep chamber (ASTM C512). The test results showed that normal strength Portland-limestone mixes have yielded lower ultimate c