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

We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1

The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

This research studies the effect of adding micro, nano and hybrid by ratio (1:1) of (Al2O3,TiO2) to epoxy resin on thermal conductivity before and after immersion in HCl acid for (14 day) with normality (0.3 N) at weight fraction (0.02, 0.04, 0.06, 0.08) and thickness (6mm). The results of thermal conductivity reveled that epoxy reinforced by (Al2O3) and mixture (TiO2+Al2O3) increases with increasing the weight fraction, but the thermal conductivity (k) a values for micro and Nano (TiO2) decrease with increasing the weight fraction of reinforced, while the immersion in acidic solution (HCl) that the (k) values after immersion more than the value in before immersion.

ABSTRACT

            This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that

The field of Optical Character Recognition (OCR) is the process of converting an image of text into a machine-readable text format. The classification of Arabic manuscripts in general is part of this field. In recent years, the processing of Arabian image databases by deep learning architectures has experienced a remarkable development. However, this remains insufficient to satisfy the enormous wealth of Arabic manuscripts. In this research, a deep learning architecture is used to address the issue of classifying Arabic letters written by hand. The method based on a convolutional neural network (CNN) architecture as a self-extractor and classifier. Considering the nature of the dataset images (binary images), the contours of the alphabet

جريت التجربة في اصص فخارية سعة كل اصيص 4 كغم تربة في البيت الزجاجي التابع لقسم علوم الحياة/كلية التربية ابن الهيثـــــــــم/جـامعــة بـغداد لموســم النمـو 2008-2009 لدراســة تأثيــر اربعـــة مستويـــــات من سمــــاد اليوريـــا وهي (0, 0.1, 0.2, 0.4) غم/اصيص والتي تعادل (0, 100, 200, 400) كغم/هكتار وثلاث مستويات من سماد السوبر فوسفات وهي (0, 0.1, 0.2) غم/اصيص والتي تعادل (0, 100, 200) كغم/هكتارفي مكونـات الحاصـــل لنبــات الحلبـــة Trigonella foe

An investigation was conducted to suggest relations for estimating yield and properties of the improved light lubricating oil fraction produced from furfural extraction process by using specified regression.

Mass transfer in mixer-settler has been studied. Mass transfer coefficient of continuous phase, mass transfer coefficient of dispersed phase and the overall mass transfer coefficient extraction of light lubes oil distillate fraction by furfural are calculated in addition to all physical properties of individual components and the extraction mixtures.

The effect of extraction variables were studied such as extraction temperature which ranges from 70 to 110°C and solvent to oil ratio which ranges from 1:1 to 4:1 (wt/wt