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.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

This paper work new and unprecedented definitions of sets, which we have named supra fan, supra. delta fan, supra. semi delta fan sets, which are generated by three sets of specific type of supra open sets, it was utilized supra open, supra delta open, supra. semi delta open sets with special conditions. It is highlighted many details of these new types of fan sets, their axis, blades and their annular sets using tables. Attention is given to the interior and the closure of these three types in supra topological spaces. The research was further enriched numerous and diverse examples. Subsequently, the focus shifted to supra. semi delta fan sets to prove lemma and theorem.

Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

This work deals with preparation of Sulfated Zirconia catalyst (SZ) for isomerization of n-hexane model and refinery light naphtha, as well as enhanced the role of promoters to get the target with the mild condition, stability, and to prevent formation of coke precursors on strong acidic sites of the catalyst. The prepared SZ catalysts were characterization by fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), Brunauer –Emmett-Teller (BET) surface area analysis, Thermogravimetric Analysis (TGA), Scanning Electron Microscope (SEM) and atomic force microscopy (AFM) Analyzer. The results illustrate that the maximum conversion and selectivity for n-hexane isomerization with Ni-WSZ and operating temperature of 150 °C

The study aimed to reveal the degree of inclusion of media concepts in the books of social and national studies in general education in light of the criteria of media education and the nature of the Saudi society. Additionally, to identify the estimations of the participants in the study of the importance of including media concepts in these books, and to build a matrix of the range and sequence of media concepts in the books of social and national studies in the grades of Saudi general education. The study followed the descriptive approach in both descriptive analysis of the textbooks and descriptive survey of the study participants who were (203) students in the schools of boys and girls in general education in Makkah. The study used t

Most of the Weibull models studied in the literature were appropriate for modelling a continuous random variable which assumes the variable takes on real values over the interval [0,∞]. One of the new studies in statistics is when the variables take on discrete values. The idea was first introduced by Nakagawa and Osaki, as they introduced discrete Weibull distribution with two shape parameters q and β where      0 < q < 1 and b > 0. Weibull models for modelling discrete random variables assume only non-negative integer values. Such models are useful for modelling for example; the number of cycles to failure when components are subjected to cyclical loading. Discrete Weibull models can be obta

     The main parameters and methods influencing the removal of Gentian Violet (GV) dye from aqueous media were investigated using a stachy plant in this study. The surface of the stachy plant was determined using FTIR spectra. Adsorption is influenced by the adsorbent's characteristic groups. The research took into account the usual conditions for GV dye adsorption by the stachy plant, such as the impact of contact time. Mass dosage , after 0.3 g the amount of adsorbed dye declines. Study pH and ionic strength, the results obtained showed that at pH 3 the largest adsorption of (GV) was seen, while at pH 9, the lowest adsorption was observed  at 298 K, the adsorption kinetics and equilibrium constants were achieved, and the equilibr

Pore volume, pore diameter, and pore volume distribution of three of Iraqi natural clay deposites were measured using mercury intrusion porosimetry .The clays are white kaolin, colored kaolin, and bentonite .The results showed that the variation of the pore area of the clay deposites followed the following order :- Coloured Kaolin > White Kaolin > Bentonite While the pore volume may be arranged as in the following sequence:- White Kaolin > Coloured Kaolin >Bentonite Also , Bentonite exhibits the narrow range pore size distribution than the white and coloured kaolin.

This paper introduces a Certain Subclass of Meromorphic Univalent Positives Coefficients Defined by the q-Difference Operator. Coefficient estimates are investigated and obtained, and the upped bound is calculated.

The main purpose of this paper is to study feebly open and feebly closed mappings and we proved several results about that by using some concepts of topological feebly open and feebly closed sets , semi open (- closed ) set , gs-(sg-) closed set and composition of mappings.