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jeasiq-493
Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

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Publication Date
Sat Dec 31 2016
Journal Name
Al-kindy College Medical Journal
Dorsal plication during penile orthoplasty with and without neurovascular bundle mobilizationA comparative clinical trial conducted At Ghazy Al-Hariri teaching hospital for surgical specialties (2013 –2015)
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Background: Dorsal plication on each side of the penis at the 2 and 10-o’clock positions had been a mainstay for correction of ventral penile curvature. However, because only the 12-o’clock position proved to be a nerve-free zone, dorsal plication at the 12-o’clock position can be advocated.

Objectives: To evaluate tunica albuginea plication with and without neurovascular bundle mobilization in patients with ventral penile curvature. Type of the study: A prospective study.

Methods: A 34 patients with a mean age of (4.8 ± 0.54) years, Who still

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Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Mixed Implicit Galerkin – Frank Wolf, Gradient and Gradient Projection Methods for Solving Classical Optimal Control Problem Governed by Variable Coefficients, Linear Hyperbolic, Boundary Value Problem
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This paper deals with testing a numerical solution for the discrete classical optimal control problem governed by a linear hyperbolic boundary value problem with variable coefficients. When the discrete classical control is fixed, the proof of the existence and uniqueness theorem for the discrete solution of the discrete weak form is achieved. The existence theorem for the discrete classical optimal control and the necessary conditions for optimality of the problem are proved under suitable assumptions. The discrete classical optimal control problem (DCOCP) is solved by using the mixed Galerkin finite element method to find the solution of the discrete weak form (discrete state). Also, it is used to find the solution for the discrete adj

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
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The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

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Publication Date
Sat Feb 22 2025
Journal Name
المستودع الرقمي للاطاريح
نجاح منظمات الاعمال على وفق التوجه الريادي لتكنولوجيا المعلومات بحث ميداني لعينة من المصارف العراقية الخاصة == The Success of Business Organizations According To The Entrepreneurial Orientation For Information Technology An Field Research At Iraqi Private Banks
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المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The search for Sanctity and Divine Love « The Narrow Door » Andre Gide: À la recherche de la sainteté et de l’amour céleste dans « La porte étroite » d’André Gide.
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The theme of love has been and still is the interest of authors and writers for it is closely related to people’s lives. That great passion has helped them express genuine thoughts pertinent to that theme that has given rise to many debates, some are vague and others controversial. In his (strait is the gate), (La Porte étroite), André Gide has sought to shed light on his characters perspective of love and its relationship with sacredness and divine happiness. Indeed these characters have found often themselves restrained, chained and exhausted, by tough religious commands that have imposed on them spiritual commitments and duties too hard to break.

André Gide has revealed a protestant deviation from the perfection theme tha

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Publication Date
Wed Sep 02 2020
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization and Biological Efficacies from Some New Dinuclear Metal Complexes for Base 3-(3,4-Dihydroxy-phenyl)-2-[(2-hydroxy-3-methylperoxy-benzylidene)-amino]-2-methyl Propionic Acid
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The reaction of methyldopa with o-vanillin in refluxing ethanol afforded Schiff base and characterized through physical analysis with a number of spectra also the study of biological activity. The geometry of the Schiff base was identified through using (C.H.N) analysis, Mass, 1H-NMR, FT-IR, UV-Vis spectroscopy. Metal complexes of Cr3+, Mn2+, Co2+, Ni2+, Cu2+, Zn2+, Cd2+ and Hg2+ with Schiff base have been prepared in the molar ratio 2:1 (Metal:L), (L = Schiff base ligand) except Hg2+ at molar ratio 1:1 (Hg:L). The prepared complexes were characterized by using Mass, FT-IR and UV-Vis spectral studies, on other than magnetic properties and flame atomic absorption, conductivity measurements. According to the results a dinuclear octahedral geo

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Shaikh Al-Fadhali's Thesis in Parsing the phrase 'No god but Allah' written by Al-Shaikh Saif-el-Deen Atta Abu-el Futouh Al-Wafa'y Al- Fadhali (1020 A.D.)
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Abstract
Praise be to Allah, The Lord of the worlds, and peace be upon
Muhammad the master of former and latter people, and peace be upon His
relatives, companions and those who followed Him to Judgment day.
After recognizing the prescription which is called (Al- Fadhaly's Thesis in
parsing of "There is no god but God") as it is related with the word of the
investigation of this issue attracted me, as being related with the idea of the
only one God that is mentioned in the prophetic speech, which is said by
Anas- God satisfies him- Who said, Said the Messenger Muhammad peace
be upon him " Goes out of the Hell who said: there is no god but God, and in
his heart a hair weight of charity, and goes out of the He

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Publication Date
Sun Nov 24 2024
Journal Name
Polymer-plastics Technology And Materials
Li <sub>2</sub> CO <sub>3</sub> as a Modifier for PVA/PVP/PEG Blend Polymer Electrolytes: Effects on Structural Integrity, Electrical Performance, Thermal Behavior and Optical Properties
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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Biological Activity Study for Some New Metals Complexes with (3Z,3'E)-3,3'-(((2E,5E)-hexane-2,5-diylidene)bis(hydrazine-2,1-diylidene))bis(indolin-2-one)
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Our recent work displays the successful preparation of Schiff_bases that carried out between hexane-2,5-dione and 2 moles of (Z)-3-hydrazineylideneindolin-2-one forming in Schiff-bases-(L), Which in turn allowed combining with each of the next metal ions: (M2+) = Ni, Mn, Zn, Cu and Co forming complexes_ in high stability. The formation of resulting Schiff_ bases (L) is detected spectrally using LC_Mss which gave approximately matching results with theoretical incomes, 1HNMR proves the founding of doublet signal of (2H) for 2NH, FTIR indicates the occurrence of two interfered imine bands and UV-VIS mean is also indecates the formation of ligand. On the other hand, complexes-based-Schiff were characterized using the s

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Publication Date
Mon Jan 01 2024
Journal Name
Computers, Materials &amp; Continua
Improving Video Watermarking through Galois Field &lt;i&gt;GF&lt;/i&gt;(2&lt;sup&gt;4&lt;/sup&gt;) Multiplication Tables with Diverse Irreducible Polynomials and Adaptive Techniques
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