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

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

Since its establishment, cities have been looking for a special urban architectural language that distinguishes them from other cities and expresses their distinctive identity through continuous products through time and controls the totality of temporal and spatial changes through a bridging dialogue that manages the language of the city correctly, Which gives the stability of that language and its ability to adapt to the total changes that occur in the city over time, and thus the possibility of producing ideas integrated series and ideas are renewed overlapping with the legacy and bear multiple layers of meaning and signals and symbols create a total of two meanings The problem of research (not comprehensive studies to create a contem

The title of the research (the occasion in Surat Maryam) highlights the importance of the subject because he is studying Surah from the wall of the Koran, and that the best times of preoccupation with this light shown, study and thoughtful, and the reason for choosing the topic that the occasion of science helps in understanding the Almighty God in his book, and not Falling in confusion or error, or exaggerated interpretations, and be the key to knowing the rule of the Koran and repeating it, but the results of the conclusion that the occasion has many benefits: including making parts of speech taking each other's necks, strengthens that link and the authorship becomes his case in the case of tight construction , And that the occasion of

The development of better tools for diagnosis and more accurate prognosis of cancer includes the search for biomarkers; molecules whose presence, absence or change in quantity or structure is associated with a particular tumour or prognosis/therapeutic outcome. While biomarkers need not be functionally relevant, if cell survival, then they could also provide new targets for therapeutic drugs. In recent years attention has been applied to a group of proteins known as cancer testis antigens (CT antigens) [1]. These proteins are products of genes whose expression was normally confined to the testis, yet they are expressed in tumour cells. CT genes are bound to serve a wide array of roles in the testes, which have many highly differentiated cel

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
     This research examines altruism in the Noble Qur’an objectively. The altruism is a word that permeates selection, preference, presentation, types of gifts, and all other material and moral virtues. It is the highest level of generosity and generosity, provided that the consent of God Almighty is enriched on the consent of others, and that greatness arises in it, and that creation affects On yourself in what does not deprive you of a religion, and it does not cut you off on a path, because the praiseworthy altruism is only in relation to souls, not the disgraced altruism tha

This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication

Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

Back ground: In the present study Pinealoctomy
was used to study the sympathetic innervations of
the pineal gland by the superior cervical ganglion
(SCG) of the albino rat.
Objective: Following Pinealoctomy, it is
expected to observe the Chromatolysis reaction in
some neurons of the SCG if they were to innervate
the pineal gland (i.e. retrograde Chromatolysis
changes).
Methods: Fifty albino rats were used in this study,
Pinealoctomy was done, then after a different time
interval ganglionectomy was done, in order to
study the Chromatolysis in their cell body.
Result: The present study has demonstrated that
the most obvious Chromatolysis reaction in the
neurons which innervate the pineal gland a