The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Molecular interactions between 2-isopropenylnaphthalene-methacrylic acid (IPNMA) block copolymer( as a model for water- soluble polymer) and methanol at several temperatures were studied using fluorescence techniques , Fluorescence spectrum for (IPNMA) exhibits two emission bands at around 342 nm and 387 nm corresponding to the monomer and the excimer bands , respectively .The fluorescence spectra of dilute solution of (IPNMA) in methanol were recorded in temperature range of 8- 45?C . Plot of the excimer to monomer intensity ratio Ie/Im versus temperature was obtained, which shows double lines with positive slopes crossing at 25?C , the increasing of slope value above this temperature is s

The detection for Single Escherichia Coli Bacteria has attracted great interest and in biology and physics applications. A nanostructured porous silicon (PS) is designed for rapid capture and detection of Escherichia coli bacteria inside the micropore. PS has attracted more attention due to its unique properties. Several works are concerning the properties of nanostructured porous silicon. In this study PS is fabricated by an electrochemical anodization process. The surface morphology of PS films has been studied by scanning electron microscope (SEM) and atomic force microscope (AFM). The structure of porous silicon was studied by energy-dispersive X-ray spectroscopy (EDX). Details of experimental methods and results are given and discussed

This work presents the study of the dark current density and the capacitance for porous silicon prepared by photo-electrochemical etching for n-type silicon with laser power density of 10mw/cm2 and wavelength (650nm) under different anodization time (30,40,50,60) minute. The results obtained from this study shows different chara that different characteristic of porous diffecteristics for the different porous Silicon layers.

Brachytherapy treatment is primarily used for the certain handling kinds of cancerous tumors. Using radionuclides for the study of tumors has been studied for a very long time, but the introduction of mathematical models or radiobiological models has made treatment planning easy. Using mathematical models helps to compute the survival probabilities of irradiated tissues and cancer cells. With the expansion of using HDR-High dose rate Brachytherapy and LDR-low dose rate Brachytherapy for the treatment of cancer, it requires fractionated does treatment plan to irradiate the tumor. In this paper, authors have discussed dose calculation algorithms that are used in Brachytherapy treatment planning. Precise and less time-consuming calculations

Porous silicon (PS) layers are prepared by anodization for
different etching current densities. The samples are then
characterized the nanocrystalline porous silicon layer by X-Ray
Diffraction (XRD), Atomic Force Microscopy (AFM), Fourier
Transform Infrared (FTIR). PS layers were formed on n-type Si
wafer. Anodized electrically with a 20, 30, 40, 50 and 60 mA/cm2
current density for fixed 10 min etching times. XRD confirms the
formation of porous silicon, the crystal size is reduced toward
nanometric scale of the face centered cubic structure, and peak
becomes a broader with increasing the current density. The AFM
investigation shows the sponge like structure of PS at the lower
current density porous begi

Sludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho

Improvement of optoelectrical characteristics of phosphorus diffused silicon photodiodes by Q-switched Nd:YAG laser pulses was investigated. Laser pulses have dissolved the precipitation of phosphorus resulted during thermal diffusion process. The experimental data show that responsivity higher than (0.32 A/W) at 850 nm can be achieved after laser annealing with (1.5 MW/cm2) for 6 shots.

Diabetes mellitus, or simply diabetes, is a group of metabolic diseases in which a person has high blood sugar, either because the pancreas does not produce enough insulin, or because cells do not respond to the insulin that is produced. This high blood sugar produces the classical symptoms of polyuria (frequent urination), polydipsia (increased thirst), and polyphagia (increased hunger). The aim of the study is to measure several biochemical parameters in T2DM patients and the effect of these parameters in development the disease. Laboratory investigations including Ceruloplasmin , fasting blood glucose (FBG) , malondialdehyde (MDA), serum protein, uric acid, and protein electrophoresis have been measured in patients with type