Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

In the present study, a pressure drop technique was used to identify the phase inversion point of oil-in-water to water-in-oil flows through a horizontal pipe and to study the effect of additives (nanoparticles, cationic surfactant and blend  nanoparticles-surfactant) on the critical dispersed volume fraction (phase inversion point). The measurements were carried  for mixture velocity ranges from 0.8 m/sec to 2.3 m/sec. The results showed that at low mixture velocity 0.8 and 1 m/sec there is no effect of additives and velocity on phase inversion point, while at high mixture velocities the phase inversion point for nanoparticles and blend (nanoparticles/surfactant) systems was delayed (postponed) to a higher value of the dispers

Field experiment was conducted during 2007 in the experimental field of crop science Department/ Collage of Agriculture/ University of Baghdad, in order to identify the mechanism of compensation of cotton plant of Lashata Variety, with different levels of fruiting form removal in various time intervals and the effect of this factor on yield component. We use complete randomized block design with three replications. To compare the treatments: (control), 50% bud removal for one, two and three successive weeks, and 100% bud removal for one, two and three successive weeks, 50% flower removal for one, two and three successive weeks and 100% flower removal for one, two and three successive weeks, 50% boll removal for one, two and three successive

This study aimed to determine the possibility of culturing genus Artemia in under laboratory conditions for locally culturing and producing. Different salinity concentrations were used, ranging from 5-40g/l . the results showed that the concentration 30g/l is the best for hatching. This concentration recorded hatching efficiency of 68800 nauplii/g cysts and hatching percentage of 45.86%, while the concentration 5g/l recorded less hatching efficiency and hatching percentage of 20266 nauplii/g and 13.5% respectively . Investigating the effect of salinity on individuals survival and growth using saline concentrations ranging from 30to 100g/l, revealed that the best percentage was 75.00% in the first week with 70g/l, whilst the best rates of

The research work represent a fast and simple method for the determination of methionine using chemiluminescence for the methionine-sodium hydroxide-luminol for the generation of a chemiluminesecent derivative of luminal. The emission was measured by continuous flow analysis made sample size of 83µL was used.Response versus concentration extended from 0.2-20 mM.L-1 with a percentage linearity of 96.17% or with 99.17% percentage of linearity for the range 0.6-20 mM.L-1. Reaching to a L.O.D. at (S/N=3) for 5 µM.L-1 from the gradual dilution for the minimum concentration in the calibration graph with a repeatability of less than 0.5% (n=10). A comparison was made between the new developed method with the classical method for the spectrophoto

The present study was conducted to evaluate the effect of variation of influent raw water turbidity, bed composition, and filtration rate on the performance of mono (sand) and dual media (sand and anthracite) rapid gravity filters in response to the effluent filtered water turbidity and headloss development. In order to evaluate each filter pe1formance, sieve analysis was made to characterize both media and to determine the effective size and uniformity coefficient. Effluent filtered water turbidity and the headloss development was recorded with time during each experiment.

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.