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

In parallel with the shell model using the harmonic oscillator's single-particle wave functions, the Hartree-Fock approximation was also used to calculate the neutron skin thickness, the mirror charge radii, and the differences in proton radii for ¹³O-¹³B and ¹³N-¹³C mirror nuclei. The calculations were done for both mirror nuclei in the psdpn model space. Depending on the type of potential used, the calculated values of skin thickness are affected. The symmetry energy and the symmetry energy's slope at nuclear saturation density were also determined, and the ratio of the density to the saturation density of nuclear matter and the symmetry energy has a nearly linear correlation. The mirror ener

In this work we experimentally investigated SWCNTs and MWCNTs to increase their thermal conductivity and electrically functionalization process using different reagents ((nitric acid, HNO3 followed by acid treatment with H2SO4), then washed with deionized water (DW) and then treated with H2O2 via ultrasonic technique. Then repeated the steps with MWCNTs and compare their results in an effort to improve experimental conditions that efficiently differentiate the surface of the single walled carbon nanotubes (SWCNTs) and multi walled carbon nanotubesi(MWCNTs) that less nanotubes destroy and to enhance the properties of them and also to reduce aggregation in liquid. the results were prove by XRD, and infrared spectroscopy (FTIR). The FTIR sp

In this research, an organobentonite (HDTMA-BT) was prepared by modifying a jordanian bentonite (BT) with hexadecyltrimethylammonium bromide. By means of in situ free radical polymerization in THF with AIBN as the initiator, this organobentonite is used to prepare the polymethylmethacrylate-bentonite (PMA-HDTMA-BT) nanocomposite. Scanning electron microscopy (SEM), x-ray diffraction (XRD), energy dispersive spectrometer (EDS) and Fourier transform infrared (FTIR) spectroscopy were used to characterize both HDTMA-BT and PMA-HDTMA-BT. Those adsorbents were used in a batch process to remove Pb(II), Cr(III) ions, and p-chlorophenol (PCP) from aqueous solution. Investigated factors included adsorbent dosage, initial pH solution, contact time, an

Two Schiff base ligands L1 and L2 have been obtained by condensation of salicylaldehyde respectively with leucylalanine and glycylglycine then their complexes with Zn(II)were prepared and characterized by elemental analyses , conductivity measurement , IR and UV-Vis .The molar conductance measurement indicated that the Zn(II) complexes are 1:1 non-electrolytes. The IR data demonstrated that the tetradentate binding of the ligands L1 and L2 . The in vitro biological screening effect of the investigated compounds have been tested against the bacterial species Staphlococcus aureus, Escherichia coil , Klebsiella pneumaniae, Proteus vulgaris and Pseudomonas aeruginosa by the disc diffusion method . A comparative study of inhibition values of

Objective(s): To assess mothers’ knowledge about their children with sickle cell anemia and non-Pharmacological approaches to pain management and found some relationship between mothers knowledge and their demographic data of age, level of education, and occupation.
Methodology: A descriptive design used in the present study established was for a period from September 19th, 2020 to March 30th, 2021. The study was conducted on a non-probability (purposive) sample of (30) mother their children with sickle cell anemia was chosen. The data were analyzed through the application of descriptive and inferential statistical approaches which are applied by using SPSS version 22.0.
Results: The findings of the study indicated that moderate

This paper presents a computer simulation model of a thermally activated roof (TAR) to cool a room using cool water from a wet cooling tower. Modeling was achieved using a simplified 1-D resistance-capacitance thermal network (RC model) for an infinite slab. Heat transfer from the cooling pipe network was treated as 2-D heat flow. Only a limited number of nodes were required to obtain reliable results. The use of 6^th order RC-thermal model produced a set of ordinary differential equations that were solved using MATLAB - R2012a. The computer program was written to cover all possible initial conditions, material properties, TAR system geometry and hourly solar radiation. The cool water supply was considered time