يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف

An adaptive nonlinear neural controller to reduce the nonlinear flutter in 2-D wing is proposed in the paper. The nonlinearities in the system come from the quasi steady aerodynamic model and torsional spring in pitch direction. Time domain simulations are used to examine the dynamic aero elastic instabilities of the system (e.g. the onset of flutter and limit cycle oscillation, LCO). The structure of the controller consists of two models :the modified Elman neural network (MENN) and the feed forward multi-layer Perceptron (MLP). The MENN model is trained with off-line and on-line stages to guarantee that the outputs of the model accurately represent the plunge and pitch motion of the wing and this neural model acts as the identifier. Th

In the present work, HgBa2Can-1CunO2n+2+δ superconducting thin films with (100) nm thickness were (n=1, 2 and 3) prepared by Pulsed Laser Deposition technique on glass substrate at R.T (300) K, have been synthesize. The effect of Cu content on the structural, surface morphology, optical and electrical properties of HgBa2Can-1CunO2n+2+δ films were investigated and analyzed. The results of XRD analysis show that all samples are polycrystalline structure with orthorhombic phase, the change of Cu concentration in samples produce changes in the mass density, lattice parameter and the ratio (c/a). AFM techniques were used to examine the surface morphology of HgBa2Can-1CunO2n+2+δ superconducting films, the study showed the values of surface rou

Background : Diabetes mellitus, also known as blood sugar, is a series of metabolic disorders described by high blood glucose levels (hyperglycemia), low blood glucose (hypoglycemia), or both, resulting from defects in insulin production, insulin action, or both. Numerous studies have shown that interleukin (IL-6) acts on skeletal muscle cells , liver cells, and pancreas cells to influence glucose balance and metabolism, which directly or indirectly contributes to the development of diabetes. Research in this area is crucial because diabetes is recognized as a major risk factor for many diseases like Diabetic retinopathy, Diabetic nephropathy, Diabetic Neuropathy , heart disease and others.  Patients and methods : In this study, we

The problem of finding the cyclic decomposition (c.d.) for the groups ), where  prime upper than 9 is determined in this work. Also, we compute the Artin characters (A.ch.) and Artin indicator (A.ind.) for the same groups, we obtain that after computing the conjugacy classes, cyclic subgroups, the ordinary character table (o.ch.ta.) and the rational valued character table for each group.

A new simple and sensitive spectrophotometric method for the determination of trace amount of Co(II) in the ethanol absolute solution have been developed. The method is based on the reaction of Co(II) with ethyl cyano(2-methyl carboxylate phenyl azo acetate) (ECA) in acid medium of hydrochloric acid (0.1 M) givining maximum absorbance at ((λmax = 656 nm). Beer's law is obeyed over the concentration range (5-60) (μg / ml) with molar absorptivity of (1.5263 × 103 L mol-1 cm-1) and correlation coefficient (0.9995). The precision (RSD% ˂ 1%). The stoichiometry of complex was confirmed by Job's method which indicated the ratio of metal to reagent is (2:1). The studied effect of interference elements Zn(II), Cu(II), Na(I), K(I), Ca(II) and Mg

Aim: To determine the expression of tissue inhibitors of metalloproteinases (TIMP-2) in oral squamous cell carcinoma (OSCC) and the difference in its expression level between positive and negative HPV-16 (human papilloma virus- 16) OSCC patients. Methods: This study was conducted on 33 biopsies obtained from patients with OSCC and 10 normal oral mucosa as controls. In situ hybridization (ISH) was used to investigate the presence of HPV-16, while immunohistochemistry (IHC) was used to estimate the expression level of TIMP-2. Results: The TIMP-2 was expressed in 27 (81.8%) of OSCC sections with no significant difference between its expression level in HPV-16 positive and HPV-16 negative OSCC cases (p=0.058). TIMP-2 was found to be hig

KE Sharquie, AA Noaimi, MM Al-Salih, Saudi Medical Journal, 2008 - Cited by 56

S Khalifa E, N Adil A, AS Mazin M…, 2008