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

Analysis system of sports players is very important for individuals in weightlifting. Assessment of player and strength is important for the performance of weightlifting. This paper proposes an analytical method for weightlifters with check-by-frame video. This analysis system can compute the major steps of seven positions in both snatch and clean and jerk methods in frame-video weightlifting monitoring of movements. Each user can compute the major steps of the seven positions of Hu moments among two frames in the video during training, and the Euclidian distance can be computed for the Hu moment values and lifting moment values in the snatch and clean and jerk methods during training. The outcome of the proposed system shows on efficien

Zirconia ceramic restoration (ZCR) has a higher fracture incidence rate than metal ceramic restoration. Different surface treatments were used to improve fracture performance of ZCR such as grit blasting (GB) by aluminium oxide powder. This type of surface treatment generate residual stresses on veneering ceramic causing crack initiation and ending with a fracture. In order to overcome the stress generated by GB, zirconia surface coating is used as a surface treatment to improve fracture resistance and to accommodate stresses along the ZCR layers. Fifty zirconia ceramic crowns were fabricated and divided according to the type of surface treatment into three groups; the first group is (ZG), involving 20 cores were coated with a mixture of pa

Polymer matrix composites are suitable materials for medical applications, such as denture base resin polymethyl methacrylate (PMMA). This includes light weight and high strength. This paper describes the effect of selected weight fractions (1, 2, 3, 4 & 5) % wt of nano(Alumina AL2O3, Zirconia ZrO2, Hydroxyapatite HA and Halloysite nanoClay) reinforcements on the biopolymer matrix (PMMA). Some tribology tests were used to evaluate the prepared system (impact strength, hardness surface, and wear rate) tests. The samples were fabricated by (Hand Lay-Up) with different particle reinforcement percentages. All tests were accomplished at room temperature, and samples were developed according to the ASTM standard. The weight fraction o

Polymer matrix composites are suitable materials for medical applications, such as denture base resin polymethyl methacrylate (PMMA). This includes light weight and high strength. This paper describes the effect of selected weight fractions (1, 2, 3, 4 & 5) % wt of nano(Alumina AL2O3, Zirconia ZrO2, Hydroxyapatite HA and Halloysite nanoClay) reinforcements on the biopolymer matrix (PMMA). Some tribology tests were used to evaluate the prepared system (impact strength, hardness surface, and wear rate) tests. The samples were fabricated by (Hand Lay-Up) with different particle reinforcement percentages. All tests were accomplished at room temperature, and samples were developed according to the ASTM standard. The weight fraction of (4% for AL

The 17 α-ethinylestradiol (EE2) adsorption from aqueous solution was examined using a novel adsorbent made from rice husk powder coated with CuO nanoparticles (CRH). Advanced analyses of FTIR, XRD, SEM, and EDSwere used to identify the classification parameters of a CRH-like surface morphology, configuration, and functional groups. The rice husk was coated with CuO nanoparticles, allowing it to create large surface area materials with significantly improved textural qualities with regard to functional use and adsorption performance, according to a detailed characterization of the synthesized materials. The adsorption process was applied successfully with elimination effectiveness of 100% which can be kept up to 61.3%. The parameters of ads

Background: The bonded orthodontic retainer constructed from multistrand wire and composite is an efficient esthetic retainer, which can be maintained long-term. Clinical failures of bonded orthodontic retainers, most commonly at the wire/composite interface, have been reported. This in vitro investigation aimed to evaluate the tensile forces of selected multistrand wires and composite materials that are available for use in the construction of bonded fixed retainers. Materials and Methods: The study sample includes 120 wires with three types of retainer wires (3 braided strands\ Orthotechnology, 8 braided strands\ G&H Orthodontics, 6 coaxial strands\ Orthoclassic wires), two types of adhesive (flowable\ Orthotechnology, non flowable\ G&H O

The alfalfa plant, after harvesting, was washed, dried, and grinded to get fine powder used in water treatment. We used the alfalfa plant with ethanol to make the alcoholic extract characterized by using (GC-Mass, FTIR, and UV) spectroscopy to determine active compounds. Alcoholic extract was used to prepare zinc nanoparticles. We characterized Zinc nanoparticles using (FTIR, UV, SEM, EDX Zeta potential, XRD, AFM). Zinc nanoparticle with Alfalfa extract and alfalfa powder were used in the treatment of water polluted with inorganic elements such as Cr, Mn, Fe, Cu, Cd, Ag by (Batch processing). The batch process with using alfalfa powder gets treated with Pb (51.45%), which is the highest percentage of treatment. Mn (13.18%), which is the

The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u