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.
Objectives: To determine Smartphone addiction among primary school students and its impacts. The samples of the study were240primary school students in derived from stratified random sampling. The questionnaire was used to collect the data. The data were then an- analyzed using correlation statistics. It also caused a negative impact on demic performance of the primary school students.
Methodology: A cross- sectional study in assessment approach in applied in order to achieve the earlier stated objectives. The study was initiated from October 1st, 2019 to April 30th, 2020. Simple random sampling (probability) sample of (240) Pupils study In primary school at Al-Rusafa first directorate schools in Baghdad City.
Results: The study re
In this work, two different laser dye solutions were used to host highly-pure silicon nitride nanoparticles as scattering centers to fabricate random gain media. The laser dye was dissolved in three different solvents (ethanol, methanol and acetone) and the final results were obtained for methanol only. The silicon nitride nanoparticles were synthesized by dc reactive magnetron sputtering technique with average particle size of 35 nm. The random gain medium was made as a solid rod with high spectral efficiency and low production cost. Optical emission with narrow linewidth was detected at 532-534 nm as 9 mg of silicon nitride nanoparticles were added to the 10 -5 M dye solution. The FWHM of 0.3 and 3.52 nm was determined for Rhodamine B and
... Show MoreCoronary heart disease (CHD) is the leading cause of death in United State (U.S.). Controlling of modifiable risk factors such as smoking, hypertension (HT), diabetes mellitus (D.M.), dyslipidemia, physical inactivity & obesity will prevent other serious cardiovascular complications
داء السكري من النوع 2 (T2DM) هو مرض معقد يصيب العديد من الأعضاء إلى جانب البنكرياس مثل الكلى والكبد والدماغ والعين. بسبب ارتفاع السكر في الدم لفترات طويلة وعدم السيطرة على مرض السكري مع وجود عوامل خطر أخرى ، يمكن أن تحدث مضاعفات مرض السكري. تشمل مضاعفات مرض السكري مضاعفات الأوعية الدموية الدقيقة والأوعية الدموية الكبيرة التي تستهدف الكلى. تهدف الدراسة الحالية إلى التحقق من مستوى الانجوتينسن المحول للانزيم A
... Show MoreThis survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing temperature on the structural, surface morphology, and optical properties of Ag2Se films, investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se films surface morphology was examined by AFM techniques; the investigation gave average diameter, surface roughness, and grain size mutation values with increasing annealing temperature
... Show MoreFormation of Au–Ag–Cu ternary alloy nanoparticles (NPs) is of particular interest because this trimetallic system have miscible (Au–Ag and Au–Cu) and immiscible (Ag– Cu) system. So there is a possibility of phase segregation in this ternary system. At this challenge it was present attempts synthetic technique to generate such trimetallic alloy nanoparticles by exploding wire technique. The importance of preparing nanoparticles alloys in distilled water and in this technique makes the possibility of obtaining nanoparticles free of any additional chemical substance and makes it possible to be used in the treatment of cancer or diseases resulting from bacterial or virus with least toxic. In this work, three metals alloys Au-Ag-Cu
... Show MoreSocial responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti
... Show MorePhytophagous stink bugs (Hemiptera, Pentatomidae) are economically important insect pests of fruit, vegetable, nut and field crops. This study was carried out during the season of 2013 in orchards within Erbil city, to follow the stink bug Mustha spinulosa (Lefebvre, 1831) seasonal fluctuation on some fruit trees: olive, plum, apricot, pear, apple and almond.
The stink bug reaches its maximum abundance throughout the second week of August (38.2/tree) coinciding with mean temperature and relative humidity of 33.40C and 28.14% respectively, and the highest total mean of the number of the insect was recorded on the olive trees (181.8/tree). The study reveals that the stink bug attacked 22 trees (fruit and forest) while it has not atta
The article presents the results of studying the conchological variability of the terrestrial mollusk Chondrulopsina fedtschenkoi (Ancey, 1886), known to occur in three regions of the Zaravshan Range (Central Asia): the Urgutsay Gorge, the vicinity of the Gissarak Reservoir and the Ingichka-Irmak Gorge. Conchological variability was determined based on statistical analysis. The climate of the three regions is different, and environmental factors have led to changes in the mollusk shell. The shells have changed in response to environmental factors, these are their adaptive traits for survival; the variability of conchological features is also reflected in the color of the shell, and the intensive development of the color of the shell in m
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