Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .
Purpose: To validate a UV-visible spectrophotometric technique for evaluating niclosamide (NIC) concentration in different media across various values of pH. Methods: NIC was investigated using a UV-visible spectrophotometer in acidic buffer solution (ABS) of pH 1.2, deionized water (DW), and phosphate buffer solution (PBS), pH 7.4. The characterization of NIC was done with differential scanning calorimeter (DSC), powder X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The UV analysis was validated for accuracy, precision, linearity, and robustness. Results: The DSC spectra showed a single endothermic peak at 228.43 °C (corresponding to the melting point of NIC), while XRD and FTIR analysis confirmed the identit
... Show MoreThe adult worms of the Microphallidae family are mainly found as intestinal parasites of birds and mammals, while metacercariae is most commonly found in decapodal crustaceans. The Microphallidaeare family is spread throughout the world. It includes approximately 47 genera. Mature worms usually enter the digestive system of vertebrates, especially birds and mammals. Microphallidae contain eight subfamilies: Androcotylinae - Basantisiinae - Endocotylinae - Gynaecotylinae - Levinseniellinae - MaritrematinaeMicrophallinae - Sphairiotrematinae. Therefore, due to the lack of studies on the Microphallidae family in Iraq, we began to develop a database on this important family.
In the case where a shallow foundation does not satisfy with design requirements alone, the addition of a pile may be suitable to improve the performance of the foundation design. The lack of in-situ data and the complexity of the issues caused by lagging in the research area of pile foundations are notable. In this study, different types of piles were used under the same geometric conditions to determine the load-settlement relationships with various sandy soil relative densities. The ultimate pile capacity for each selected pile is obtained from a modified California Bearing Ratio (CBR) machine to be suitable for axial pile loading. Based on the results, the values of Qu for close-ended square pile were increased by 15
... Show MoreIn this study, a simulation model inside a channel of rectangular section with high of (0.16 m) containing two rectangular obstruction plates were aligned variable heights normal to the direction of flow, use six model of the obstructions height of (0.059, 0.066, 0.073, 0.08 and 0.087 m) were compared with the flow behavior of the same duct without obstructions. To predict the velocity profile, pressure distribution, pressure coefficient and turbulence kinetic energy flow of air, the differential equations which describe the flow were approximated by the finite volumes method for two dimensional, by using commercial software package (FLUENT) with standard of k-ε model two dimensions turbulence flow.
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The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the
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نتيجة لما يشهده قطاع التربية من تغير كبير وتطور سريع, فقد اتجه تخطيط السياسة التعليمية في القطر نحو تحديد كفاءة النظام التعليمي بمختلف مراحله كونها اجزاء متداخلة في تركيب تنظيمي واحد(9: 3 ) . وذلك من اجل استمرار تطويره, وتوجيهه بما يتفق واحداث المرحلة ومتطلباتها, على اساس ان مخرجات كل مرحلة تعليمية من مراحله المتتابعة تمثل المدخلات الجديدة لمرحلة تعليمية لاحقة.
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... Show MoreBackground: The microhardness of a composite resin is a vital parameter that is used to determine its clinical behavior. Measuring the microhardness of a composite resin has been used as an indirect method to assess its degree of conversion and extent of polymerization. The purpose of this in vitro study was to evaluate the effect of three curing distances (0, 2, and 4 mm) on the microhardness of the top and bottom surfaces of three types of flowable bulk-fill composite resins (smart dentin replacement, Opus bulk fill flow, and Tetric N). Material and method: Sixty-three specimens from the three types of composite resins (n=21) were fabricated using Teflon mold with a 4mm depth and a 5 mm internal diameter and cured for 20 seconds. For e
... Show MoreBackground and objectives: This study aimed at testing the effect of plastic sleeve or barrier, used to cover the guide of the light cure unit to prevent cross-infection, on the shear bond strength and site of bond failure of stainless steel and ceramic orthodontic brackets. Materials and methods: Forty orthodontic brackets; twenty stainless steel and twenty ceramic brackets bonded to forty extracted human maxillary first premolars using light cure adhesive cured with and without the use of a protective plastic barrier on the guide. Comparing the effect of this barrier on the shear bond strength and adhesive remnant index was performed using an independent t-test and Chi-square test. Results: The protective barrier had decreased the shear b
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