تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

Summary

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

Actinomycetes are free, spore-forming, high (G+C) ratio (>55%) saprophytic microorganisms that are widely distributed in most soils, colonize plants, and are prevalent in water. This is frequently accompanied by the production of filament airborne mycelium. Actinomycetes are well-known microcolonies for creating antibiotics and other critical bioactive components that are beneficial to humans. Approximately 70% to 80% of commercially available medications and antiviral active compounds have been synthesized so far. Secondary metabolites produced by microbes have the potential to be used in a variety of sectors, including antimicrobial agents, enzyme technology, pigment manufacture, antitumor agents against cancer cells, and toxin pr

The development taking place in various sports in performance, which was and still takes a large part by focusing on the specialized level of the players, whether in training or competition in all sports, including handball. In the competition (the match) by measuring the hormone beta-endorphin as well as. To identify the changes that occur in some biochemical variables as a result of the high effort in the competition (the match) by measuring lactic acid and the hormone aldosterone). The researcher used the descriptive method, the pre and post test of one group Due to the nature of the research, the research community was represented by Al-Shorta Sports players and Al-Jaish club players in handball, as they numbered (24) players from the t

The n-type Au thin films of 500nm thickness was evaporated by thermal evaporation method on p-type silicon wafer of [111] direction to formed Au/Si heterojunction solar cell. The AC conductivity, C-V and I-V characteristics of fabricated c-Au/Si diffusion heterojunction-(HJ) solar cell, has been studied. The first methods demonstrated that the AC conductivity due to with diffusiontunneling mechanism, while the second show that, the heterojunction profile is abrupt, the heterojunction parameters have been played out, such as the depletion width, built-in voltage, and concentration. And finally the third one show that the c-Au/Si HJ has rectification properties, and the solar cell yielded an open circuit voltage of (Vic) 0.4V, short circuit c

In this work, silver (Ag) self-metallization on a polyimide (PI) film was prepared through autocatalytic plating. PI films were prepared through the solution casting method, followed by etching with potassium hydroxide (KOH) solution, sensitization with tin chloride (SnCl₂), and the use of palladium chloride (PdCl₂) to activate the surface of PI. Energy-dispersive X-ray analysis (EDX) showed the highest peak in the (Ag) region and confirmed the presence of AgNPs. The diffraction peaks at 2θ = 38.2^°, 44.5^°, 64.6^°, and 78.2^° represented the 111, 200, 220, and 311 planes of Ag, respectively. The FT–IR an

In this paper, the effect of sulfur substitution by arsenic on the structural, optical properties of thin films of the trivalent chalcogenide Se66S44-xAsx at different concentrations (where x = 0, 8, 16, and 24 at %) was studied. Thin films with a thickness of (300±10 nm) were prepared using thermal evaporation of bulk samples. Structural examinations were performed using XRD and AFM techniques. All the studied film samples were amorphous in structure and the intensity of the crystalline parts was high in the range of 10-40. Also, in Atomic Force Microscopy (AFM). It was found that increasing the concentration of arsenic affects the structural parameters such as surface roughness, particle density, and average grain size. As the ar

Silicon nanowire arrays (SiNWs) are created utilizing the metal-assisted chemical etching method with an Ag metal as a catalyst and different etching time of 15, 30, and 60 minutes using n-Si (100). Physical properties such as structural, surface morphology, and optical properties of the prepared SiNWs are studied. The diameter of prepared SiNWs ranged from 20 to 280 nm, and the reflectance in the visible part of the wavelength spectrum was less than 1% for all prepared samples. The obtained energy gap of prepared SiNWs was around 2 eV, which is higher than the energy gap of bulk silicon. X-ray diffraction (XRD) has diffraction peaks at 68.70^o for all prepared samples. The heterojunction solar cell was fabricated based on the

In this study, polymeric ultrafiltration (UF) membranes were prepared by phase inversion method to obtain both antibacterial and organic antifouling properties. The membranes were cast from a solution of polyvinylidene fluoride (PVDF) and formative silver (Ag) nanoparticles were successfully immobilized on a polymer. This was done using a solvent N, N-dimethylformamide (DMF) which is a solvent for the PVDF polymer meanwhile it is a reducing agent for silver ion. The effect of silver nanoparticles additives on the performance of polymeric ultrafiltration membrane was verified. Chemical composition and morphology of the surfaces of the membranes were characterized by Fourier transform infrared spectroscopy