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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Two field experiments were carried out for cultivating yellow maize crop Zea mays L. during the autumn planting season 2019 in two sites with soils of different textures. The first site is a loamy texture in one of the fields of the Medhatia Agriculture Division, Babylon Governorate. The second was silty loam by an alluvial mixture in one of the fields of Al-Nouriah Research Station, Ministry of Agriculture located in Al-Nouriah sub-district, Al-Qadisiyah governorate. It was found through the results that the uniformity, efficiency, and adequacy of the irrigation efficiency of the sprinkler irrigation method is better than that of the sprinkler irrigation method, and it ranged between (88.6-88.7) for uniformity and (84-86)% of the irrigatio

The behaviour of certain dynamical nonlinear systems are described in term as chaos, i.e., systems' variables change with the time, displaying very sensitivity to initial conditions of chaotic dynamics. In this paper, we study archetype systems of ordinary differential equations in two-dimensional phase spaces of the Rössler model. A system displays continuous time chaos and is explained by three coupled nonlinear differential equations. We study its characteristics and determine the control parameters that lead to different behavior of the system output, periodic, quasi-periodic and chaos. The time series, attractor, Fast Fourier Transformation and bifurcation diagram for different values have been described.

This study was aimed to isolate and identify Saccharomyces boulardii from Mangosteen fruits (Garcinia mangostana L.) by traditional and molecular identification methods To get safe and healthy foods probiotics for use, The isolates and two commercial strains were subjected to cultural, morphological and biochemical tests, The colonies of the isolates were spherical, smooth, mucoidal, dull and white to cream colour on SD agar media .The shape of cells was globose to ovoid and sometimes with budding, in a single form or clustered like a beehive. The isolates and two commercial strains were unable to metabolized galactose and lactose , Results shows that all isolates were unable to utilize potassium nitrate and not grow in the presence of (

This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as

TThe property of 134−140Neodymium nuclei have been studied in framework Interacting Boson Model (IBM) and a new method called New Empirical Formula (NEF). The energy positive parity bands of 134−140Nd have been calculated using (IBM) and (NEF) while the negative parity bands of 134−140Nd have been calculated using (NEF) only. The E-GOS curve as a function of the spin (I) has been drawn to determine the property of the positive parity yrast band. The parameters of the best fit to the measured data are determined. The reduced transition probabilities of these nuclei was calculated. The critical point has been determined for 140Nd isotope. The potential energy surfaces (PESs) to the IBM Hamiltonian have been obtained using the intrin

Embedding an identifying data into digital media such as video, audio or image is known as digital watermarking. In this paper, a non-blind watermarking algorithm based on Berkeley Wavelet Transform is proposed. Firstly, the embedded image is scrambled by using Arnold transform for higher security, and then the embedding process is applied in transform domain of the host image. The experimental results show that this algorithm is invisible and has good robustness for some common image processing operations.