The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

A two-year study (harvest years 2019 and 2020) was conducted to investigate the effect of a commercially available biofertilizer, in combination with variable nitrogen (N) rate, on bread baking quality and agronomic traits in hard winter wheat grown in conventional (CONV) and organic (ORG) farming systems in Kentucky, USA. The hard red winter wheat cultivar ‘Vision 45’ was used with three N rates (44, 89.6 and 134.5 kg/ha as Low, Med and High, respectively) and three biofertilizer spray regimes (no spray, one spray and two sprays). All traits measured were significantly affected by the agricultural production system (CONV or ORG) and N rate, although trends in their interactions were inconsistent between years. In Y2, yield was

The accuracy of the skillful performance of the front and back dimensions of badminton in volleyball, occurs through the investment of complex exercises (physical skills) in a single performance and its characteristics that give the correct movement behavior and speed to the accuracy of the performance of the strokes as well as the identification of changes in some physiological indicators of By using these compound exercises. The research problem lies: I found a weakness in the accuracy of the performance of the front and back dimensions strike and diagnosed this through the tests that it conducted on the players to identify and know the problem, and attributed this weakness to a weakness in the necessary physical and skill abilities and t

The study aimed to identify self –affirmation degree, tendency degree toward perfection, awareness degree of creativity among fine arts institutions students, and the significant correlation between self -affirmation and its tendency toward perfection, and the awareness of creativity among fine arts institutions students. To achieve these objectives, the author had constructed two scales: one to measure self –affirmation among the sample based on “Lang& Jakobowski theory” (Lang& Jakobowski, 1973) that consisted of (54) item divided into two parts: qualitative and situational. The other scale is to measure the tendency toward perfection depend on (flett & Hewitt, 1991) that composed of (46) item divided into two sectio

New mixed ligand complexes of some metal ions Zn(II), Cd(II) and Hg(II) were prepared by reacting with mixture of two bidentate ligands [ HL = (P-methyl anilino) –P– chloro phenyl acetonitrile and en = ethylene diamine] in a molar ratio of 1:1:1[ M : HL : en] in ethanol . The ligand HL was previously prepared by Strecker’s procedure which includes the reaction of p- toluidine with P- chlorobenzaldehyde in the presence of KCN in acidic medium. The structures of new compounds were identified by elemental analyses, atomic absorption and thermal analyses TG/DTG in addition to FTIR and U.V-VIS. Spectra. The electrical conductivity measurements of metal complexes were also determined. From the obtained data the octahedral structure was s

Field and laboratory experiments were conducted during the course of study to
test if the sunflower residues along or with 50% full rate of trifluralin herbicide has
any impact on mycorrhizal association and soil nitrification which are important
processes for improving growth and productivity of crops. Results revealed that
incorporation of sunflower residues significantly increased spores number at 2, 4
and 6 weeks of residue decomposition compared to control treatment. However,
when the residues applied in combination with reduced rate of trifluralin herbicide,
sporulation was appreciably decreased by sunflower residues at 3 t ha-1 but it
remains almost the same at 6 t ha-1 rate of residues. Field soil amended

     In this study, the potential combined effects of silver (AgNPs) and silicon dioxide nanoparticles (SiO₂NPs) on male albino mice which were exposed intraperitoneally to the 50 mg/kg and 100 mg/kg and mixed concentrations of nanoparticles (NPs) for periods of 2 and 4 weeks, were evaluated. The evaluation was performed by examining the haematological and biochemical parameters, in addition to the bioaccumulation of NPs in the liver and kidney. The results showed that the platelets count significantly increased in all exposed groups, while red blood cell count (RBCs) decreased in most exposed groups. White blood cells (WBCs) and haemoglobin (Hb) showed different levels in the exposed groups. Serum aspartate aminotransfera

In the present study the radon concentration was measured in indoor places by the RAD7 (radon detector) was in some locations at Al-Tuwaitha nuclear site and some surrounding areas for the duration from 13/10/2016 to 2/1/2017 and the measurement of the indoor radon concentration ranged from (4.96±4.4 to 102±25) Bq/m3. The high value of radon has been found at decommissioning directorate /emergency room, which is lower than the action value recommended by the Environmental Protection Agency (EPA) which is (148 Bq/m3) while the lowest value has been founded in central laboratories directorate \ models room. These values were used to calculate the annual effective dose and the health risks for cells bronchial which caused by the inhalatio

Capparis spinosa is one of the oldest genera grown in Iraqi land with worldwide traditional medicinal uses beside the culinary uses. These uses were own to the presence of many phytochemical including flavonoids, polyphenols. Among the reported polyphenolic acids are caffeic, chlorogenic and ferulic acids with well-known powerful antioxidant properties. The present work aimed to identify the presence of these polyphenolic acids in Iraqi caper naturally gown in the rural area of middle Iraq following standard chromatographic procedures. Aerial parts of the plant (buds, berries and leaves) were extracted with hydroalcoholic solvent by maceration method. Thin layer chromatographic techniques and HPLC analysis were performed to iden