The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

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

This paper proposes and studies an ecotoxicant system with Lotka-Volterra functional response for predation including prey protective region. The equilibrium points and the stability of this model have been investigated analytically both locally and globally. Finally, numerical simulations and graphical representations have been utilized to support our analytical findings

Bending effects on the transmission of optical signal are investigated on a single mode
optical fiber (SMOF) of 10 m length, core radius of 5 μm and optical refractive index difference
0.003. The bending radii (R) were between 0.08 and 0.0015 m. A great decrease in the amplitude is
shown for radii below 0.01 m. Sudden break down occurs for radii less than 0.0015 m. Birefringence
(B) is difficult to measure for long fibers. Meanwhile, B was found by comparing with calibrated
fiber of the same properties but of length of 0.075 m. The results show an increase in propagation
constant (Δβ) and the decrease in beat length (Lb), and show that bending decreases the critical radius
of curvature (Rc) related to B. The chang

The liver is the primary organ for drug metabolism, elimination, Cyclophosphamid is the classical alkylating agent nitrogen mustard, its metabolism into two cytotoxic metabolites, and increase reactive oxygen species that is make liver toxicity. Safranal as the most abundant chemical in saffron essential oil, it have anti-oxidant, anti-inflammatory, antiapoptic and free radical scavenger activity. The aim of study is to assess the protective effects of safranal on the cyclophosphamide-induce liver toxicity in rat model. This occur by using five different groups of rats; control group, treatment group, cyclophosamide group (intraperitoneal i.p), cyclophosamide and (50mg and 100mg) oral safranal treatment groups. This study showed this pro

The present research was conducted to investigate the effectiveness of a training program to improve some aspects of sensory integration disorder and its effect on self-direction among a sample of children with intellectual disabilities. The study sample consists of (10 subjects as an experimental group) were exposed to the training program، and the control group consists of (10 subjects as a control group) were not exposed to the training program. The study included the following tools: A scale of self-direction for intellectual disability (prepared by the researcher). Training program (prepared by the researcher). The Results of the study showed the following: There are no statistically significant differences between the means ranks

This study includes applying chemical tests on cow, sheep and chicken bones including both hallow and flat. The results of chemical tests on bones mentioned the moisture percentage which was between 4.95-7.32 %, and it was noticed the difference in protein percentage among different kinds of bones, The highest protien percentage was 39.62 % in hallow chicken bones and the lowest was in hallow sheep bones 20.31%, at the same time, the highest Ash percentage was in hallow sheep bones48.11% , whereas the highest percentage of fat was in hallow cow bones 30%. The chemical and physical tests were conducted for extracted fat from hallow and flat bones for cows, sheeps and chicken. It was found that peroxide values (PV), and free fatty acids (F

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the