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

هدفت هذه الد ا رسة لاختبار تاثير بعض ظروف النمو على الفاعلية التثبيطية لبكتيريا Lactobacillus delbrueckii و L.fermentum على نمو بكتيريا E.coli وقد دلت نتائج د ا رسة اختبار الفاعلية التثبيطية
للعزلتان البكتيريتان Lactobacillus delbrueckii L.fermentum , ضد العزلة البكترية E.coli المستخدمة في هذه الد ا رسة عند الت ا ركيز المختلفة 100,90,70,50) ( % بان عالق العزلتان البكتيريتان
Lactobacillus delbrueckii و L.fermentum عند التركيز % 100 اعطى اعلى فاعلية تثبيطية ضد
بكتريا E.coli

Background: Osteoporosis is a systemic skeletal disorder that has an impact on general health, dental health and salivary composition. The mineralization of teeth happens simultaneously with that of the skeleton, but if mineral metabolism is disrupted, tooth failures will resemble those that affect bone tissue. Vitamin D plays a key role in bone and tooth mineralization.

Objective: to evaluate the impact of osteoporosis on teeth decay in relation to salivary vitamin D among menopause in Baghdad city.

Subjects and Methods: This study was cross sectional study. The study group consists of

      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no

Improving the quality of health services in the health sector is an important and necessary matter that must be taken care of and improved, and this study seeks to demonstrate the role of quality costs in improving the quality of health services and achieving a high level of quality to satisfy the beneficiaries and to provide health services of good quality, and the research concluded that the main point of service provision Good health is the costs of prevention and evaluation (costs of quality conformity) and attention to it, and that technical competition contributes greatly to the development of the level of quality, as well as the use of health and medical staff with competent expertise, and that the costs of internal failure and th

The aim of this research is to show the level of banking leadership trends in the importance of  organizational  confidence and its reflection in the dimensions of the strategic position the research was applied in a bank (Al- Mansour Investment, Business Bay), and the Questionnaire Was adopted as a tool to collect data and information from the number of the sample (15) who are in allocation (Department Manager, Department Manager Department Manager, Division Officer, Unit Officer) and he used the statistical program (spss) to calculate (standard deviation, arithmetic mean, percentages, regression, analysis,F-test coefficient of determination R2, Coefficieent, square Kay and the research reached a number of conclusions, the mos

Background: This study report the corrosion behavior of commercially pure titanium and Ti-6Al-4V alloy samples without coating and with hydroxyapatite, partial stabilized zirconia and mixture of partial stabilized zirconia and hydroxyapatite coating and comparison between them through electrochemical polarization tests in 37 0 C Hank's solution. Materials and methods: Electrophoretic deposition technique (EPD) was used to achieve the coating from each one of three types of the coating materials (HAP, PSZ and mixture of 50% HAP and 50%PSZ) on Cp Ti and Ti-6Al-4V alloy samples. The electrochemical corrosion test was performed when samples were exposed to Hank's solution prepared in the laboratory and the polarization potential, corrosion rate

Ferrites with the formula Cu0.5Ti0.5HoxFe2-xO4 (x= 0 and 0.09) were prepared by standard ceramic method. The powder mixtures were presintered at 900 oC for 5h. The final sintering of the pellets was performed at 1100 oC for 2 hrs. The dielectric properties and AC conductivity were measured at different temperatures over the frequency range 100Hz - 10MHz. The variation in dielectric constant with frequency revealed that dispersion is due to the Maxwell–Wagner type of interfacial polarization in accordance with Koop’s phenomenological theory. This ferrite showed high value of dielectric constant. At low frequencies the dielectric constant and dielectric loss factor was found to decrease with the increase in frequency and Ho addition. T

An experimental study was conducted on pressure drop of water flow through vertical cylindrical packed beds in turbulent region and the influence of the operating parameters on its behavior. The bed packing was made of spherical and non-spherical particles (spheres, Rasching rings and intalox saddle) with aspect ratio range 3.46  D/dp  8.486 obtaining bed porosities 0.396 0.84 and Reynolds number 1217  21758. The system is consisted of 5 cm inside diameter Perspex column, 50 cm long; distilled water was pumped through the bed with flow rate 875, 1000, 1125, 1250,1375 and 1500 l/h and inlet water temperature 20, 30, 40 and 50 ˚C. The packed bed system was monitored by using LabVIEW program, were the result

Experimental and numerical investigations of the centrifugal pump performance at non-cavitating and cavitating flow conditions were carried out in the present study. Experiments were performed by applying a vacuum to a closed-loop system to investigate the effects of the net positive suction head available (NPSHa), flow rate, water temperature and pump speed on the centrifugal pump performance. Accordingly, many of the important parameters concerning cavitation phenomenon were calculated. Also, the noise which is accompanied by cavitation was measured. Numerical analysis was implemented for two phase flow (the water and its vapor) using a 2-D simulation by ANSYS FLUENT software to investigate the internal flow of centrifugal pump under c