The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

 The term ischemic heart disease (IHD) defines a disease spectrum of diverse etiology, with the common factor being on imbalance between myocardial oxygen supply and demand . Fifty patients (30 male and 20 female) attending Ibn- Al- betar cardic center, the mean age of male was 65 years and 58 years for female were included in the present study , Thirty healthy subjects ( 15 male and 15 female ) of matched age were used as control groups.  Some biochemical parameters including lipid and lipoprotein, total cholesterol (TC) , triglycerides (TG), high density lipoprotein (HDL) and low density lipoprotein (LDL), in addition to lactic acid and lactate dehydrogenase (LDH) activities , were evaluated in the sera of IHD patient groups

  The present study is a contribution to determine the effect of bark water extracts of the common trees of Eucalyptus camaldulensis to control the snail intermediate host (Bulinus truncatus) of urinary Schistosomiasis in Iraq. It was found that the lethal concentrations of bark phytochemicals to this snail were ranging from 10gm/l to 50gm/l.The effect of bark extracts was very remarkable during the first 24 hours.

This study focuses on improving the safety of embankment dams by considering the effects of vibration due to powerhouse operation on the dam body. The study contains two main parts. In the first part, ANSYS-CFX is used to create the three-dimensional (3D) Finite Volume (FV) model of one vertical Francis turbine unit. The 3D model is run by considering various reservoir conditions and the dimensions of units. The Re-Normalization Group (RNG) k-ε turbulence model is employed, and the physical properties of water and the flow characteristics are defined in the turbine model. In the second phases, a 3D finite element (FE) numerical model for a rock-fill dam is created by using ANSYS®, considering the dam connection with its powerhouse

The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

This paper investigates a new approach to the rapid control of an upper limb exoskeleton actuator. We used a mathematical model and motion measurements of a human arm to estimate joint torque as a means to control the exoskeleton’s actuator. The proposed arm model is based on a two-pendulum configuration and is used to obtain instantaneous joint torques which are then passed into control law to regulate the actuator torque. Nine subjects volunteered to take part in the experimental protocol, in which inertial measurement units (IMUs) and a digital goniometer were used to measure and estimate the torque profiles. To validate the control law, a Simscape model was developed to simulate the arm model and control law in which measurem

Tungsten inert gas arc welding–based shaped metal deposition is a novel additive manufacturing technology which can be used for fabricating solid dense parts by melting a cold wire on a substrate in a layer-by-layer manner via continuous DC arc heat. The shaped metal deposition method would be an alternative way to traditional manufacturing methods, especially for complex featured and large-scale solid parts manufacturing, and it is particularly used for aerospace structural components, manufacturing, and repairing of die/molds and middle-sized dense parts. This article presents the designing, constructing, and controlling of an additive manufacturing system using tungsten inert gas plus wire–based shaped metal deposition metho

Objective(s): To evaluate nurses' practices who work in respiratory intensive care units to control the
complications of patients admitted at this unit and determine the relationship between nurses' sociodemographic
characteristics and their practices.
Methodology: A descriptive study was carried out at Respiratory Care Unit at Baghdad teaching hospitals that
started from February 22th, 2013 to August 30th, 2013. A purposive "non-probability" sample of (70) nurses who
work in Respiratory Care Unit was selected from Baghdad teaching hospitals. The data were collected through the
use of constructed questionnaire that consists of two parts; (l) Demographic data form that consists of 7items and
(2) nurses' practice form

The environment and the placesthat prince Faisal Bin AL-Husein influenced his childhood ,
behaviourand future . his expereence in his early life in leading the battles and
arabRevoluionenriched him . inspite of his short periedand harsh experience of leadersmp.
he gained an experienencein ruling iraqadter 1921 . The Syrian experiencetaught him how to
deal with the strong and establish the government as he beliered in the slogan: independence
is taken not given. He established the consititution and the election . he made a solid
basefeconomy of in his time, Iraq , Iraq be came the country number ( 53) as an
independency country on the third of November 1932 . he died peacefuliy after Iraq's
indepence.