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 present study analyzes the effect of couple stress fluid (CSF) with the activity of connected inclined magnetic field (IMF) of a non-uniform channel (NUC) through a porous medium (PM), taking into account the sliding speed effect on channel walls and the effect of nonlinear particle size, applying long wavelength and low Reynolds count estimates. The mathematical expressions of axial velocity, stream function, mechanical effect and increase in pressure have been analytically determined. The effect of the physical parameter is included in the present model in the computational results. The results of this algorithm have been presented in chart form by applying the mathematical program.

     The conventional procedures of clustering algorithms are incapable of overcoming the difficulty of managing and analyzing the rapid growth of generated data from different sources. Using the concept of parallel clustering is one of the robust solutions to this problem. Apache Hadoop architecture is one of the assortment ecosystems that provide the capability to store and process the data in a distributed and parallel fashion. In this paper, a parallel model is designed to process the k-means clustering algorithm in the Apache Hadoop ecosystem by connecting three nodes, one is for server (name) nodes and the other two are for clients (data) nodes. The aim is to speed up the time of managing the massive sc

Background: Problem-based learning is becoming increasingly adopted in universities of higher education throughout the world.
Objective: This study is carried out to evaluate the application of this innovative approach in teaching in Hadramout University College of Medicine (HUCOM) in Yemen.
Methods: A cross-sectional study was designed to collect data from students through a well structured questionnaire. Students were classified into two groups: students in preclinical
phase (1-3 levels) and students in clinical phase (4-6 level). 
Results: Out of 372 students participated in the study; 19% in the preclinical phase know about PBL before joining the college while only 16% of students in clinical phas

Background: Profound alterations of respiratory function physiology accompany pregnancy; these conditions contribute to many of the disorders of the lung during pregnancy. The adaptive changes during the gravid period are designed to support maternal and fetal well-being during the special stresses of fetal growth and parturition Peak.
Objective: This study aimed to know the effect of pregnancy on peak expiratory flow rate in comparison with non-pregnant Iraqi women.
Method: This study was conducted on 255 healthy female at their reproductive ages , made up of 60 pregnant female in 1st trimester , 65 in 2nd trimester , 60 in 3rd trimester and 70 non pregnant as control group.
Results: There were a significant negative relation b

The aim of this research is to study the effect of heat transfer on the oscillating flow of the hydrodynamics magnetizing Eyring-Powell fluid through a porous medium under the influence of temperature and concentration for two types of engineering conditions "Poiseuille flow and Couette flow". We used the perturbation method to obtain a clear formula for fluid motion. The results obtained are illustrated by graphs.

RM Abbas, AA Abdulhameed, AI Salahaldin, International Conference on Geotechnical Engineering, 2010

The National Charter for Education and Training in 1999 defined the principles, pillars and main objectives of the Moroccan education system, building on the various reforms of the early twenty-first century and the attempt to breathe new life into this reference document. Through partial and incremental changes, a total inability to tackle the root causes of the Moroccan education system and training has been revealed. This research has been conducted to answer the questions of education in the foreground national concerns and priorities in the discourse of the main political actors in Morocco that have been raised and remain interesting and can be expressed in the following question: Morocco still fails to meet the challenge of educati

This paper studies the effect of mean wind velocity on tall building. Wind velocity, wind profile and wind pressure have been considered as a deterministic phenomenon. Wind velocity has been modelled as a half-sinusoidal wave. Three exposures have been studied B, C, and D. Wind pressure was evaluated by equation that joined wind pressure with mean wind velocity, air density, and drag coefficient.

Variations of dynamic load factor for building tip displacement and building base shear were studied for different building heights, different mode shapes, different terrain exposures, and different aspect ratios of building plan. SAP software, has been used in modelling and dynamic analysis for all case studies.