This paper aims to examine the impact of the debts on the accounting performance of the listed industrial companies in the Palestine Exchange; PEX and this is the first objective. The second objective aims to examine the influence of the firm\'s contextual factors (firm\'s size and firm\'s debts level) on the debt-performance relationship. The influence of the contextual factors is examined by classifying the data into two portfolios according to the firm\'s size and firm\'s debts level. In order to achieve the previous objectives, this paper has a sample of the accounting information that is taken from the industrial listed firms in the PEX for the period 2005-2012. This study employs a number of statistical tests (descriptive statistics, Pearson\'s correlation, the ordinary least squares, and pairwise Granger causality tests). Besides, 11 industrial listed Palestinian corporations were selected to examine the hypotheses [88 firm-year]. The findings of this paper state that the industrial listed corporations in the PEX rely on the equity financing where 75% represents equity financing. Furthermore, the debts financing enhances the profitability of the industrial listed firms in the PEX where there is a positive impact of debts on the performance. The second result shows that there is a positive impact of the debts on the profitability for both low size firms and high size firms while high size firms can exploit their debts in a feasible way better than the low size firms. The third conclusion shows that the debts have no role in explaining the profitability for the low debts level firms. Additionally, there is a positive influence of the debts on the financial performance for high debts level firms. The aforementioned result comes with a rule. The rule states that the high debts level firms have opportunity to maximize the wealth more than the low debts level firms. \nAt last but not least, this paper recommends the stakeholders in Palestine to consider the debts for interpreting the profitability. It highly recommends the PEX to allow the listed corporations to issue restricted number of bonds.

Redundancy Allocation is a means of increasing system reliability. Most researches assume that system’s components are not repairable. On the other hand, the problem would seem much more realistic only if repairman allocation is possible for each subsystem. Hence selecting a number of repairmen for each subsystem as a new decision variable is considered in the current model. So the problem is to select repairmen, component type, and number of components for each subsystem in order to maximize the reliability of a series-parallel system under system-level constraints.\nAs this problem belongs to the NP-hard class, it is not appropriate to use traditional methods for solving such problems; for this reason Monte Carlo Simulation method is used to evaluate the system reliability and two Meta-Heuristic Algorithms of Genetic algorithm and Simulated Annealing algorithm are proposed to solve the problem. Finally a numerical example is presented to demonstrate the efficiency of the proposed algorithm and its convergence to the optimal answer

Article contains materials on increase of power efficiency of use spirit distillery by-products in republic Belarus. One of the most effective ways with reference to existing technologies is additional recycling of warmth leaving distillery by-products before its processing. This technical action allows reducing considerably quantity of warmth to heating mash spirit manufactures in technological process. Offered recommendations about recycling spirit distillery by-products are approved in manufacture and demand concerning small capital investments.

An efficient and new magnetic nanoadsorbent photo catalyst was fabricated by Co-precipitation technique. This research focuses on understanding metal removal process and developing a cost effective technology for treatment of heavy metals-contaminated industrial wastewater. In this investigation magnetic nanoadsorbent have been employed for the removal of Zn(II) ions from aqueous solutions by a batch-adsorption technique. The adsorption equilibrium data fitted very well to Langmuir and Freundlich adsorption isotherm models. The thermodynamics of Zn(II) ions adsorption onto the magnetic nanoadsorbents indicated that the adsorption was spontaneous, endothermic and physical in nature.\n Surface morphology of magnetic nanoadsorbent by scanning electron microscopy (SEM) and elemental analysis by EDX technique. The structural and photo catalytic properties of magnetic nanoadsorbent were characterized using X-ray diffraction (XRD) and FTIR techniques. Also the magnetic properties of synthesized magnetic nanoadsorbent were determined by vibrating spinning magnetometer (VSM).

Spherical nickel nanoparticles have been synthesized by chemical reduction method in the presence of hydrazine as a reducing agent. The structure, morphology and magnetic properties of the synthesized products were characterized by X-ray diffraction, scanning electron microscope and vibrating sample magnetometer. The synthesized products have been confirmed to be phase-pure crystalline nickel with face centered cubic structure on the basis of X-ray diffraction. Scanning electron microscopy image demonstrated that prepared nickel product possess spherical chain like structure. Magnetic measurements showed that samples were ferromagnetic. The value of remanent magnetization and coercivity was enhanced while the value of saturation magnetization was decreased when compared to bulk nickel at room temperature.

Activity of the Russian mass media has been essentially ruled by the authorities for a long time. The government controls the activity of the subjects of information influence believing that information resources, together with other resources, are important links connecting multinational people in a single whole; it is one of the sources of the country’s power and might. The author of article shows the transformations that took place in the interaction of the authorities and the media for three centuries of Russian history.