Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

MH Hamzah, AF Abbas, International Journal of Early Childhood Special Education, 2022

Learning a foreign language is a highly interactive process, and a belief that communicative activities foster a great amount of linguistic production provides language practice and opportunities for negotiation of meaning during communicative exchanges. Thus, this study examines what benefits learner-centered classroom setting offers compared with that of teacher–centered classroom, and how less proficient learners accomplish their tasks and activities with scaffolded help during interaction with the help of proficient classmates and under the guidance of a skilful person, i.e., the teacher. The subjects participating in this study are 30 Iraqi 4^th year college students in the Department of English, College of Arts , Univer

Quantum dots of CdSe, CdS and ZnS QDs were prepared by chemical reaction and used to fabricate organic quantum dot hybrid junction device. QD-LEDs were fabricated using layers of ITO/TPD: PMMA/CdSe/Alq₃, ITO/TPD: PMMA/CdS/Alq₃ and ITO/TPD: PMMA/ZnS/Alq₃ devices which prepared by phase segregation method. The hybrid white light emitting devices consists, of three-layers deposited successively on the ITO glass substrate; the first layer was of N, N’-bis (3-methylphenyl)-N, N’-bis (phenyl) benzidine (TPD) polymer mixed with polymethyl methacrylate (PMMA) polymers. The second layer was QDs while the third layer was tris (8-hydroxyquinoline) aluminium (Alq₃

In this paper, a comparison between horizontal and vertical OFET of Poly (3-Hexylthiophene) (P3HT) as an active semiconductor layer (p-type) was studied by using two different gate insulators (ZrO2 and PVA). The electrical performance output (Id-Vd) and transfer (Id-Vg) characteristics were investigated using the gradual-channel approximation model. The device shows a typical output curve of a field-effect transistor (FET). The analysis of electrical characterization was performed in order to investigate the source-drain voltage (Vd) dependent current and the effects of gate dielectric on the electrical performance of the OFET. This work also considered the effects of the capacitance semiconductor on the performance OFETs. The value

    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because

There are many methods of searching large amount of data to find one particular piece of information. Such as find name of person in record of mobile. Certain methods of organizing data make the search process more efficient the objective of these methods is to find the element with least cost (least time). Binary search algorithm is faster than sequential and other commonly used search algorithms. This research develops binary search algorithm by using new structure called Triple, structure in this structure data are represented as triple. It consists of three locations (1-Top, 2-Left, and 3-Right) Binary search algorithm divide the search interval in half, this process makes the maximum number of comparisons (Average case com

Blogs have emerged as a powerful technology tool for English as a Foreign Language (EFL) classrooms. This literature review aims to provide an overview of the use of blogs as learning tools in EFL classrooms. The study examines the benefits and challenges of using blogs for language learning and the different types of blogs that can be used for language learning. It provides suggestions for teachers interested in using blogs as learning tools in their EFL classrooms. The findings suggest that blogs are a valuable and effective tool for language learning, particularly in promoting collaboration, communication, and motivation.