The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

Laser shock peening (LSP) is deemed as a deep-rooted technology for stimulating compressive residual stresses below the surface of metallic elements. As a result, fatigue lifespan is improved, and the substance properties become further resistant to wear and corrosion. The LSP provides more unfailing surface treatment and a potential decrease in microstructural damage. Laser shock peening is a well-organized method measured up to the mechanical shoot peening. This kind of surface handling can be fulfilled via an intense laser pulse focused on a substantial surface in extremely shorter intervals. In this work, Hydrofluoric Acid (HF) and pure water as a coating layer were utilized as a new technique to improve the properti

We propose a new method for detecting the abnormality in cerebral tissues present within Magnetic Resonance Images (MRI). Present classifier is comprised of cerebral tissue extraction, image division into angular and distance span vectors, acquirement of four features for each portion and classification to ascertain the abnormality location. The threshold value and region of interest are discerned using operator input and Otsu algorithm. Novel brain slices image division is introduced via angular and distance span vectors of sizes 24˚ with 15 pixels. Rotation invariance of the angular span vector is determined. An automatic image categorization into normal and abnormal brain tissues is performed using Support Vector Machine (SVM). St

The expansion in water projects implementations in Turkey and Syria becomes of great concern to the workers in the field of water resources management in Iraq. Such expansion with the absence of bi-lateral agreement between the three riparian countries of Tigris and Euphrates Rivers; Turkey, Syria and Iraq, is expected to lead to a substantially reduction of water inflow to the territories of Iraq. Accordingly, this study consists of two parts: first part is aiming to study the changes of the water inflow to the territory of Iraq, at Turkey and Syria borders, from 1953 to 2009; the results indicated that the annual mean inflow in Tigris River was decreased from 677 m³/sec to 526 m³/sec, after operating Turkey reserv

A total of 72 individuals of genus Pristina were sorted from aquatic plant, Ceratophyllum demersum L., and filamentous algae collected from three sites on Tigris River at Baghdad including: Al-Sarafiya area (S1), Al- Jadiriyah area (S2), and Al- Za´afaraniya area (S3). Four species were identified including P. longiseta, P. aequiseta, P. proboscidea and P. foreli, with percentags of 51.7 , 36.4, 1.1, and 10.5 % respectively. The first two species found in all sites , while , P. proboscidea found only in S1 and P. foreli only in S2.

A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

This study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir

This work aimed to study the effect of laser surface treatment on the mechanical characteristics and corrosion behaviour of grey cast iron type A159. Many technical applications used conventional surface treatment, but laser surface hardening has recently been used to enhance the surface properties of many alloys. The mechanical characteristics, including microstructure, microhardness, and wear resistance of A159 grey cast iron, were studied, in addition to corrosion behaviour. The experimental laser parameters in this work were 0.9, 1.2, and 1.5 KW power with continuous wave carbon dioxide lasers with scanning speeds of 10 and 12 mm/s were used. The results found that phase-transitional alterations in microstructure were influenced by lase