Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The purpose of this study is to investigate the histopathological response of dentinopulpal
response of human teeth to the Er: YAG laser cavity preparation in comparison with the conventional
class I cavity preparation. Thirty five sound human upper and lower first premolar teeth which were
needed to be extracted for orthodontic purposes were used in the study. Regarding to the method of
cavity preparation, the teeth were grouped into three groups; Group1; Control group which consists of
seven sound teeth without cavity preparation, Group2; Conventional cavity preparation group and group
3; Er: YAG laser cavity preparation group. Each of Group2 and3 consists of fourteen teeth that is
subdivided into: A. 7teeth that e

The event of crossing the barriers is one of the Power Games activities that have received great attention in the field of researches. Which led to ma..

In this paper, an experimental study has been conducted regarding the indication of resonance in chaotic semiconductor laser.  Resonant perturbations are effective for harnessing nonlinear oscillators for various applications such as inducing chaos and controlling chaos. Interesting results have been obtained regarding to the effect of the   chaotic resonance by adding the frequency on the systems. The frequency changes nonlinear dynamical system through a critical value, there is a transition from a periodic attractor to a strange attractor. The amplitude has a very relevant impact on the system, resulting in an optimal resonance response for appropriate values related to correlation time. The chaotic system becomes regular under

Laser beam has been widely used to improve the mechanical properties of the metals. It used for cutting, drilling, hardening, welding……etc. The use of Laser beam has many features in accuracy and speeding in work, also in the treatment of metals locally, and in the places that is hard to reach by traditional ways. In this research a surface treatment was done to medium carbon steel (0.4%C) which is common kind of steel that is used in industry. Pulsing Neodymium -YAG Laser has been used and 1.06 micrometer wave length and 5 msec and the distance is about 30 centimeter between the exit area of the Laser beam from the system and the piece that treated . We are going to check the fatigue resistance for samples that is

Modern emerged technologies impose development and fabrication of miniatur-ized parts and devices in the micro- and nano-scale. Producing micro- and nano-featured structures requires nonconventional machining processes where con-ventional machining processes such as grinding, milling and eroding have failed. New emerging processes, such laser machining processes, are still fraught with almost invincible processes. Micro-/nano-machining are the pro-cesses of producing parts, microsystems or features at a scale of a few microm-eters and less than one hundred nanometers, respectively. Precise cutting and clean material removal accompanied with a negligible heat affected zone (HAZ), which are usually the characteristics of laser ablation, have

The basic idea of the Main Outfall Drain, MOD, was to construct a main channel to collect saline drained water of the irrigation projects within central and southern parts of Iraq and discharge it down to the Arabian Gulf. The MOD has a navigation lock structures near Addalmage Lake at station 299.4km. This structure is designed to ensure navigation within the MOD. The water level difference upstream the cross regulator and the downstream conjugation structure is about 9m. This head difference can be used to generate electrical power by constricting a low head power plant. This study aimed to utilize the head difference in navigation lock structures for power generation. Different operation condition an

Sustainability including renewable energy and green power, is one of the important feature in recent years due to environmental constraints and the emission of CO2 from fossil fuel. Pressure retarded osmosis (PRO) process is considered one of the effective technology for power generation. This study assessed the application of pressure retarded osmosis to produce power from Tigris River water in Baghdad City, Iraq. Spiral wound TFC membrane was tested in the PRO process with different variables. The effect of different types of draw solutions (MgCl2, NaCl, Sodium Formate, KCl, Sodium Acetate), applied pressure (0 – 7 bar), and draw solution concentration (0.08 and 0.4 M) were tested in this work. The flux, recovery, and power density for