The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

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During the last two decades, nanomaterial application has gained a significant attraction into asphalt technology due to their effect in enhancing asphalt binder improving the asphaltic mixture. This study will modify the asphalt binder with two different nano types, nano SiO2 and CaCO3, at levels ranging from 1% to 7%. The resulting optimum nano-modified Asphalt will be subject to a series of rheological tests, including dynamic shear rheometer (DSR), Viscosity, and bending beam rheometer (BBR) to determine asphalt binder sensitivity towards low-medium-high temperature range. Results indicate that both nano types improved the physical characteristics of Asphalt, and 5% by weight of Asphalt was suggested as a reasonable dosage of nano-SiO2

    Water contamination is a pressing global concern, especially regarding the presence of nitrate ions. This research focuses on addressing this issue by developing an effective adsorbent for removing nitrate ions from aqueous solutions. two adsorbents Chitosan-Zeolite-Zirconium (Cs-Ze-Zr composite beads and Chitosan-Bentonite-Zirconium Cs-Bn-Zr composite beads were prepared. The study involved continuous experimentation using a fixed bed column with varying bed heights (1.5 and 3 cm) and inlet flow rates (1 and 3 ml/min). The results showed that the breakthrough time increased with higher bed heights for both Cs-Ze-Zr and Cs-Bn-Zr composite beads. Conversely, an increase in flow rate led to a decrease in breakthrough time. Notab

Binary mixtures of three, heavy oil-stocks was subjected to density measurements at temperatures of 30, 35 and 40 °C. and precise data was acquired on the volumetric behavior of these systems. The results are reported in terms of equations for excess specific volumes of mixtures. The heavy oil-stocks used were of good varity, namely 40 stock, 60 stock, and 150 stock. The lightest one is 40 stock with °API gravity 33.69 while 60 stock is a middle type and 150 stock is a heavy one, with °API gravity 27.74 and 23.79 respectively. Temperatures in the range of 30-40 °C have a minor effect on excess volume of heavy oil-stock binary mixture thus, insignificant expansion or shrinkage is observed by increasing the temperature this effect beco

The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The

Electronic properties such as density of state, energy gap, HOMO (the highest occupied molecular orbital) level, LUMO (the lowest unoccupied molecular orbital) level and density of bonds, as well as spectroscopic properties like infrared (IR), Raman scattering, force constant, and reduced masses for coronene C₂₄, reduced graphene oxide (rGO) C₂₄O₅and interaction between C₂₄O₅and NO₂gas molecules were investigated. Density functional theory (DFT) with the exchange hybrid function B3LYP with 6-311G** basis sets through the Gaussian 09 W software program was used to do these calculations. Gaussian view 05 was em

   The study involved the removal of acidity from free fatty acid via the esterification reaction of oleic acid with ethanol. The reaction was done in a batch reactor using commercial 13X zeolite as a catalyst. The effects of temperatures (40 to 70 °C) and reaction time (up to 120 minutes) were studied using 6:1 mole ratio of pure ethanol to oleic acid and 5 wt. % of the catalyst. The results showed that acid removed increased with increasing temperature and reaction time. Also, the acidity removal rises sharply during the first reaction period and then changes slightly afterward. The highest acidity removal value was 67 % recorded at 110 minutes and 70 °C. An apparent homogeneous reversible reaction kinetic model has been proposed a