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.
The insulation system of a machine coil includes several layers made of materials with different characteristics. The effective insulation design of machine coils, especially in the machine end winding, depends upon an accurate model of the stress grading system. This paper proposes a modeling approach to predict the transient overvoltage, electric field, and heat generation in machine coils with a stress grading system, considering the variation of physical properties in the insulation layers. A non-uniform line model is used to divide the coil in different segments based on material properties and lengths: overhang, stress grading and slot. The cascaded connection of chain matrices is used to connect segments for the representation of the
... Show MoreThis study is the first investigation in Iraq dealing with genotyping of
Case Report.
To present a case of a previous complicated mandibular orthognathic surgery that aimed to setback the mandible in a female cleft lip and palate (CLP) patient, which led to bone necrosis on one side with subsequent severe mandibular deviation and facial asymmetry. We additionally reviewed the previous reports of similar complications, the pathophysiology and the factors that could lead to this dreadful result.
A 27-year-old female patient presented with a severe dentofacial deformity secondary to a complicated bilateral sagittal spli
In this research, design of advanced material for sunlight conversion requires focused research to obtain efficient photocatalytic system. Nanostructured ZnO was synthesized using spin coating technique. The structural, morphological and optical properties of annealed nanostructured ZnO thin film at 390 Co for 3 hours were characterized by x-ray diffraction, atomic force microscope AFM and UV-VIS spectrophotometer. Nanostructured ZnO was applied for removal Methylene Blue (MB) dye from water using sunlight induced photocatalytic process. Overall degradation of MB/ZnO was achieved after 120 minutes of sunlight irradiation while it needs more time for MB alone. The reaction rate constant fit pseudo first order for MB/ZnO degradation was 0.
... Show MoreA computational investigation is carried out in the field of charged –particle optics with the aid of numerical analysis method using the personal computer. The work is concerned with the design of electron gun with space-charge effect. The Finite element method (FEM) used in the solution of Poison's equation for determine the axial potential distribution of the two-electrode immersion lens operated under zero magnification condition , and from the solution of the paraxial ray equation the optical properties such as the focal length , spherical and chromatic aberration coefficients are determined, also a calculation of the brightness and perveance for the lens. The electrodes geometry was determined in two and three dimensi
... Show MoreBackground:Measurement of hemoglobin A1c (A1C) is a renowned tactic for gauging long-term glycemic control, and exemplifies an outstanding influence to the quality of care in diabetic patients.The concept of targets is open to criticism; they may be unattainable, or limit what could be attained, and in addition they may be economically difficult to attain. However, without some form of targeted control of an asymptomatic condition it becomes difficult to promote care at allObjectives: The present article aims to address the most recent evidence-based global guidelines of A1C targets intended for glycemic control in Type 2 Diabetes Mellitus (T2D).Key messages:Rationale for Treatment Targets of A1C includesevidence for microvascular and ma
... Show Morelarization modulation plays an important role in polarization encoding in quantum key distribution. By using polarization modulation, quantum key distribution systems become more compact and more vulnerable as one laser source is used instead of using multiple laser sources that may cause side-channel attacks. Metasurfaces with their exceptional optical properties have led to the development of versatile ultrathin optical devices. They are made up of planar arrays of resonant or nearly resonant subwavelength pieces and provide complete control over reflected and transmitted electromagnetic waves opening several possibilities for the development of innovative optical components. In this work, the Si nanowire metasurface
... Show MoreThin films of Magnetite have been deposited on Galvanized Steel (G-S) alloy using RF-reactive magnetron sputtering technique and protection efficiency of the corrosion of G-S. A Three-Electrodes Cell was used in saline water (3.5 % NaCl) solution at different temperatures (298, 308, 318 & 328K) using potentiostatic techniques with. Electrochemical Impedance Spectroscopy (EIS) and fitting impedance data via Frequency Response Analysis (FRA) were applied to G-S alloy with Fe3O4 and tested in 3.5 % NaCl solution at 298K.Results taken from Nyquist and Bode plots were analyzed using software provided with the instrument. The results obtained show that the rate of corrosion of G.S alloy increased with increasing the temperatures from 298 t
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