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 .
Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th
... Show MoreIn the present research, the electrical properties which included the ac-conductivity (σac), loss tangent of dielectric (tan δ) and real dielectric constant (ε’) are studied for nano polycarbonate in different pressures and frequencies as a function of temperature these properties were studied at selective temperature gradients which are (RT-50-100-150-250)°C. The results of the study showed that the values of dielectric constant and dissipation factor increase with increasing pressure and temperature and decreases by increasing frequency. And the results of electrical conductivity showed that it increases with increasing temperature, pressure and frequency.
Among Persian poets and literary works, Ferdowsi and Shahnameh have a distinctive and prominent place. Since the 5th C. AH , they took the interest of all Persian language and literature scholars and were one of the first books to be translated into different languages including Arabic by Al Fatih Bin Ali Bin Mohammed Al-Bandari in the year of (620)AH .Because it was completed in the early 7th C. AH and in terms of antiquity, there is no older copy than of Al-Bandari’s version which holds great value in the analysis of Shahnameh other different copies.
To find out the how far analogy goes, the present paper makes a general comparisons of Bijan and Manijeh in Shahnameh Fer
... Show MoreIn the name of Allah, the Beneficent, the Merciful.
Praise be to Allah, Lord of the Worlds and peace and blessings on the honest and trustworthy (Muhammad) and his family and his divine good companions.
The Islamic clothing is one of the requirements of the common and original innateness to humans; the innateness that is created by God to all people, Allah says, (So set thou thy face steadily and truly to the Faith: [establish] Allah's handiwork according to the pattern on which He has made mankind: no change [let there be] in the work [wrought] by Allah: that is the standard Religion: but most among mankind understand not) (1). Islam as a natural religion has ordered the Muslims to wear decently, Allah says, ( O Children of Adam!
The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.
The reason for studying (The secret of Repentance and Confession in Christianity) goes back to the deep roots of repentance in all religions, specially the three revealed religions, and those who adhere to them. The human psych by nature is incessantly demanding sins and the wrong deeds. It is in need of repentance which God has opened for them. Almighty God is happy when his creatures repent and refrain from sinning. This is the reason for success in life and the hereafter and the principle of the happiness. It is also a condition for the good course. Therefore, man should refrain from sinning and feel regret for committing sins forever.
Background: Rehabilitation of the carious tooth to establish tooth structure integrity required cavity design that show a benign stress distribution. The aim of this study was to investigate the influence of the cavity position on the stress values in the reamining tooth structure restored with amalgam or resin composite. Materials and methods: Seven 2-D models of maxillary first premolar include class I cavity design was prepared, one sound tooth (A) 3 composite (B1, B2, and B3) and 3 amalgam (C1, C2, and C3). In design (BI and C1) the cavity position is in the mid distance between bacc-lingual cusp tip, design (B2 and C2) and (B3 and C3) shifted toward the buccal cusp and the lingual cusp for 0.5 mm respectively. One hundred N vertical
... Show MoreIn this study, the stress-strength model R = P(Y < X < Z) is discussed as an important parts of reliability system by assuming that the random variables follow Invers Rayleigh Distribution. Some traditional estimation methods are used to estimate the parameters namely; Maximum Likelihood, Moment method, and Uniformly Minimum Variance Unbiased estimator and Shrinkage estimator using three types of shrinkage weight factors. As well as, Monte Carlo simulation are used to compare the estimation methods based on mean squared error criteria.
The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in
... Show MoreThe research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea
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