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 the results of the analysis because these ration do not reflect the true financial situation of economic unity.
Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)
... Show MoreBy- products of corn starch industry were used to prepare media for propagation the lactic acid bacteria as a natural auxotroph. The by- products used were the corn steep water (S) and gluten extract (G) after a proper treatment to get them ready for media preparation. The results showed that it was possible to replace the peptone and meat extract by gluten extract in MRS medium. The growth was approximately similar to that obtained in standard MRS media. Corn steep water (S) was used as well and the growth enhanced by including Tween – 80 at 1% level. The later media named MZ, which was superior for growing standard and local strains and starters. The MZ medium modified by adding acetate and glacial acetic acid similarly to
... Show MoreThe research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b
... Show MoreAbstract
Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul
... Show MoreVarious semantic innovations and expansions have been tackled as factors and sources of neos. A variety of internal (linguistic) and external (extra-linguistic) motives and motifs leads to the appearance of new terms causing such changes in the political language. Some statesmen are productive in introducing new terms and creative in manipulating expressions and meanings.
New words are nonces that get metaphorical expansion for quadrilateral motivations resting on extra meaning innovation, new terms at the semantic expansions to be honed as neos. In tracing the phases of the semantic processes of neos and hulks, lexical and semantic changes might be of widening or narrowing of refe
... Show MoreThe study included adding antimony oxide to mixtures of coating metal surfaces (Enameling), after it was selected ceramic materials used in the coating metal pieces of the type of steel and cast iron in two layers. The first is called a ground coat and the second is a cover coat.
Ceramic materials layer for ground coat have been melted down in
platinum crucible at a temperature of 1200oC to prepare the glass
mixture (Frit). It was coated on metals at a temperature of 780oC for
two minutes, while the second layer was prepared glass mixture
(Frit) at a temperature of 1200oC, but was coated at a temperature of
760oC for two minutes.
Underwent tests crystalline state of powders (Frits) and enameled samples using X-ray di
This research calculated the effect of partial replacement of Trillium with tin by weight ratios x=0, 5, 10, 15, and 20 of the weight of manufactured samples on the thermal conductivity coefficient of Se60Te40-xSnx chalcogenide glasses. The thermal conductivity coefficient of the samples was calculated using a disk- Lee. The results showed that increasing the concentration of tin improves the thermal insulation ability by decreasing the thermal conductivity value and then determining the optimal weight ratios at which a large thermal insulation is obtained.
The electrical resistivity as a function of temperature was studied. The electrical resistivity (rd.c) was calculated as a function of temperature for all
... Show MoreThe aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.
In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv
... Show MoreBackground: Ceramic veneers represent the treatment of choice in minimally invasive esthetic dentistry; one of the critical factors in their long term success is marginal adaptation. The aim of the present study is to evaluate the marginal gap of ceramic veneers by using two different fabrication techniques and two different designs of preparation. Material and methods: A typodont maxillary central incisor used in the preparation from which metal dies were fabricated, which were in turn used to make forty stone dies. The dies divided into four experimental groups, each group had ten samples: A1: prepared with butt-joint incisal reduction and restored with IPS e.max CAD, A2: prepared with overlapped incisal reduction and restored with IPS e.
... Show MoreThe monthly time series of the Total Suspended Solids (TSS) concentrations in Euphrates River at Nasria was analyzed as a time series. The data used for the analysis was the monthly series during (1977-2000).
The series was tested for nonhomogenity and found to be nonhomogeneous. A significant positive jump was observed after 1988. This nonhomogenity was removed using a method suggested by Yevichevich (7). The homogeneous series was then normalized using Box and Cox (2) transformation. The periodic component of the series was fitted using harmonic analyses, and removed from the series to obtain the dependent stochastic component. This component was then modeled using first order autoregressive model (Markovian chain). The above a
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