Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

The cost of microalgae harvesting constitutes a heavy burden on the commercialization of biofuel production. The present study addressed this problem through economic and parametric comparison of electrochemical harvesting using a sacrificial electrode (aluminum) and a nonsacrificial electrode (graphite). The harvesting efficiency, power consumption, and operation cost were collected as objective variables as a function of applied current and initial pH of the solution. The results indicated that high harvesting efficiency obtained by using aluminum anode is achieved in short electrolysis time. That harvesting efficiency can be enhanced by increasing the applied current or the electrolysis time for both electrode materials, where 98

      Abstract:

Objective: The study was done to evaluate nurses’ knowledge and practices toward physical restraint at critical care unit

Methodology: Fifty nurses, who were selected by a non-probability (convenient) sampling method, participated in this descriptive study. The instrument of the study was knowledge parts of the questionnaire were initially developed in the U.S.A for nursing homes; in 2006 they were adopted for all hospital units by the original developers. The knowledge section of the questionnaire consisted of 20 items, which were used to measure knowledge of nurses towards the definition, indications and contra

The first successful implementation of Artificial Neural Networks (ANNs) was published a little over a decade ago. It is time to review the progress that has been made in this research area. This paper provides taxonomy for classifying Field Programmable Gate Arrays (FPGAs) implementation of ANNs. Different implementation techniques and design issues are discussed, such as obtaining a suitable activation function and numerical truncation technique trade-off, the improvement of the learning algorithm to reduce the cost of neuron and in result the total cost and the total speed of the complete ANN. Finally, the implementation of a complete very fast circuit for the pattern of English Digit Numbers NN has four layers of 70 nodes (neurons) o

The first successful implementation of Artificial Neural Networks (ANNs) was published a little over a decade ago. It is time to review the progress that has been made in this research area. This paper provides taxonomy for classifying Field Programmable Gate Arrays (FPGAs) implementation of ANNs. Different implementation techniques and design issues are discussed, such as obtaining a suitable activation function and numerical truncation technique trade-off, the improvement of the learning algorithm to reduce the cost of neuron and in result the total cost and the total speed of the complete ANN. Finally, the implementation of a complete very fast circuit for the pattern of English Digit Numbers NN has four layers of 70 nodes (neurons) o

Online communication on social networks has become a never-given-up way of expressing and sharing views and opinions within the realm of all topics on earth, and that is that! A basis essential in this is the limits at which "freedom of expression" should not be trespassed so as not to fall into the expression of "hate speech". These two ends make a base in the UN regulations pertaining to human rights: One is free to express, but not to hate by expression. Hereunder, a Critical Discourse Analysis in terms of Fairclough's dialectical-relational approach (2001) is made of Facebook posts (being made by common people, and not of official nature)  targeting Islam and Muslims. This is made so as to recognize these instances of "speech" a

Our critical history is marked by the presence of eminent poets who have tried to read, as for their texts, such as Al-Mutanabbi, Ibn Abd Rabu and Ibn Arabi. As for the texts of others, such as Al-Farazdaq, Jarir, and Omar bin Abi Rabi'a, and what is distinctive in their readings was that they were texts corresponding to the reading text, then the reading of Jarir Naqdah and Omar bin Abi Rabi`a was an opposition and Ibn Abd Rabu was scrutinized and Ibn Arabi was an interpretation and al-Mutanabi an explanation, and I found that these in their readings constitute a specificity that must be revealed The way of this research (constructive critical reading by the Arab poet - a critical study -) their poor are critical because criticism is pr

The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha