Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
The main purpose of this work is the construction of an optical parametric amplifier (OPA) to generate a 629 nm pulsed laser. KTP nonlinear crystals were used for both parametric oscillation and amplification. A singly resonant parametric oscillator (OPO) is constructed to generate a signal of 1.54 μm and idler of 3.4 μm when the OPO system is pumped by 1.064 μm Q – switched Nd: YAG laser. The signal was then mixed with the pumping beam in OPA system to form the wanted wavelength. The obtained optical conversion efficiency was 60%.
Background : surface area anatomy is a proportional point to the retention of complete denture, in past there was no quantitative method to evaluate the surface area, nowadays the size and shape of maxillary arch is measured by different electronically and mathematical devices. A study was therefore, undertaken to measure surface area of upper dental cast that was taken by different final impressions. Materials and methods: twenty patients were examined. All of them had a healthy palate with no singe of injury, trauma, or deformity. Casts were taken by three different final impressions; zinc oxide, additional silicon, and poly ether. And two different devices were used; the computerized one and the Aluminum foil measure. Age, se
... Show MoreThis research was aimed to determine the petrophysical properties (porosity, permeability and fluid saturation) of a reservoir. Petrophysical properties of the Shuiaba Formation at Y field are determined from the interpretation of open hole log data of six wells. Depending on these properties, it is possible to divide the Shuiaba Formation which has thickness of a proximately 180-195m, into three lithological units: A is upper unit (thickness about 8 to 15 m) involving of moderately dolomitized limestones; B is a middle unit (thickness about 52 to 56 m) which is composed of dolomitic limestone, and C is lower unit ( >110 m thick) which consists of shale-rich and dolomitic limestones. The results showed that the average formation water
... Show More
(1)
The sensors based on Nickel oxide doped chromic oxide (NiO: Cr2O3) nanoparticals were fabricated using thick-film screen printing of sol-gel grown powders. The structural, morphological investigations were carried out using XRD, AFM, and FESEM. Furthermore, the gas responsivity were evaluated towards the NH3 and NO2 gas. The NiO0.10: Cr2O3 nanoparticles exhibited excellent response of 95 % at 100oC and better selectivity towards NH3 with low response and recovery time as compared to pure Cr2O3 and can stand as reliable sensor element for NH3 sensor related applications.
(4)
This study is aimed to use the aerobic packed bed in biotreatment of the wastewater which is discharge from AL-KARAMA teaching hospital in Baghdad. The performance of packed-bed treatment method was examined for elimination of the organic compounds from wastewater under aerobic conditions. In this research different parameters were studied. They were: inoculums concentration, circulation rate of wastewater through the bed, packing type and the temperature. Results showed that the system efficiently removed about 82% of the chemical oxygen demand (COD) and 80% of the Biological oxygen demand (BOD). Percent reduction in turbidity was about 92% and reduction in nitrate concentration was about 87%. It was found that best performance of the pack
... Show More
In this paper, we introduce and discuss an extended subclass〖 Ą〗_p^*(λ,α,γ) of meromorphic multivalent functions involving Ruscheweyh derivative operator. Coefficients inequality, distortion theorems, closure theorem for this subclass are obtained.
The present investigation is concerned for the purification of impure zinc oxide (80-85 wt %) by using petroleum coke
(carbon content is 76 wt %) as reducing agent for the impure zinc oxide to provide pure zinc vapor, which will be
oxidized later by air to the pure zinc oxide.
The operating conditions of the reaction were studied in detail which are, reaction time within the range (10 to 30 min),
reaction temperature (900 to 1100 oC), air flow rate (0.2 to 1 l/min) and weight percentage of the reducing agent
(petroleum coke) in the feed (14 to 30 wt %).
The best operating conditions were (30 min) for the reaction time, (1100 oC) for the reaction temperature, (1 l/min) for
the air flow rate, and (30 wt %) of reducing
An investigation was conducted effect of addition co- solvent on solvent extraction process for two types of a lubricating oil fraction (spindle) and (SAE-30) obtained from vacuum distillation unit of lube oil plant of Daura Refinery. In this study two types of co-solvents ( formamide and N-methyl, 2, pyrrolidone) were blended with furfural to extract aromatic hydrocarbons which are the undesirable materials in raw lubricating oil, in order to improve the viscosity index, viscosity and yield of produced lubricating oil. The studied operating condition are extraction temperature range from 70 to 110 °C for formamide and 80 to 120 °C for N-methyl, 2, pyrrolidone, solvent to oil ratio range from 1:1 to 2:1 (wt./wt.) for furfural with form
... Show MoreA simple UV spectrophotometric differential derivatization method was performed for the simultaneous quantification of three aromatic amino acids of tryptophan, the polar tyrosine and phenylalanine TRP, TYR and PHE respectively. The avoidance of the time and reagents consuming steps of sample preparation or analyze separation from its bulk of interferences made the approach environmentally benign, sustainable and green. The linear calibration curves of differential second derivative were built at the optimum wavelength for each analyze (218.9, 236.1 and 222.5 nm) for PHE, TRP and TYR respectively. Quantification for each analyze was in the concentration range of (1.0– 45, 0.1–20.0 and 1.0– 50.0 μg/ml) at replicates of (n=3) with a re
... Show More
(1)