Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The investment environment is the incubator for all types of domestic and foreign investments, so if their determinants are encouraging, they increase the levels of investment flows and vice versa, as there is a relationship between the nature of the investment environment and the level of investment flows, and the determinants of the investment environment are numerous and the most important of which are security and political stability, and economic and financial factors that include relative stability In the exchange rate and inflation rates, the availability of banks and their development, transparency and integrity in administrative dealings and the lack of prevalence of administrative and financial corruption, and the clari

Zinc Oxide thin film of 2 μm thickness has been grown on glass substrate by pulsed laser deposition technique at substrate temperature of 500 oC under the vacuum pressure of 8×10-2 mbar. The optical properties concerning the absorption, and transmission spectra were studied for the prepared thin film. From the transmission spectra, the optical gap and linear refractive index of the ZnO thin film was determined. The structure of the ZnO thin film was tested with X-Ray diffraction and it was formed to be a polycrystalline with many peaks.

Background: The rhizome of ginger is used in cooking and for medicinal purposes such as anti-bacterial, anti-fungal, anti-inflammatory and antioxidant. The aims of the study were to test the effect of ethanolic extract of ginger on growth, adherence and acidogenicity of mutans streptococci in comparison to chlorhexidine gluconate 0.2% and de-ionized water. Materials and methods: From saliva often volunteers (dental students 20-22 years); mutans streptococci was isolated, purified and diagnosed according to morphological characteristic and biochemical tests. Ginger was powdered and extracted, different concentrations of ginger extract were prepared. Chlorhexidine gluconate 0.2% used as a control positive; while de-ionized water was used as a

 Endometriosis is a common women health disorder that occurs when Endometrial-like tissue grows outside the uterus. This may lead to irregular bleeding , pelvic pain, infertility and other complications.   Metformin,  because of its activity to improve  insulin sensitivity, it is  used for  the treatment of diabetes; it  also  has a modulatory  effect  on  ovarian  steroid  production and has  anti-inflammatory  properties,  all may  suggest  its possible effect in treatment  of endometriosis. This  study  was  planned  to  determine  the  effect  of  metformin  on serum levels  of&nbs

CO2 Gas is considered one of the unfavorable gases and it causes great air pollution. It’s possible to decrease this pollution by injecting  gas in the oil reservoirs to provide a good miscibility and to increase the oil recovery factor. MMP was estimated by Peng Robinson equation of state (PR-EOS). South Rumila-63 (SULIAY) is involved for which the miscible displacement by  is achievable based on the standard criteria for success EOR processes. A PVT report was available for the reservoir under study. It contains deferential liberation (DL) and constant composition expansion (CCE) tests.  PVTi software is one of the (Eclipse V.2010) software’s packages, it has been used to achieve the goal.  Many trials have been done to ma

Abstract. Full-waveform airborne laser scanning data has shown its potential to enhance available segmentation and classification approaches through the additional information it can provide. However, this additional information is unable to directly provide a valid physical representation of surface features due to many variables affecting the backscattered energy during travel between the sensor and the target. Effectively, this delivers a mis-match between signals from overlapping flightlines. Therefore direct use of this information is not recommended without the adoption of a comprehensive radiometric calibration strategy that accounts for all these effects. This paper presents a practical and reliable radiometric calibration r

Background: Wound healing is a complicated, interactive, integrative process involving cellular and chemotactic activity, the release of chemical mediators and associated vascular response which includes number of phases: inflammatory phase, proliferative phase and remodeling phase. Low level laser therapy can be more effective in the three overlapping phases of wound healing. Biostimulation appears to have an effect on the cellular level, by increasing cellular function and stimulating various cells. The aim of present study was to evaluate histologically the effect of 780-805 diode laser the intensity of inflammation and pattern of epithelization in mice model. Material and methods: The experimental study was performed on ninety six white

     In this paper, the class of meromorphic multivalent functions of the form by using fractional differ-integral operators is introduced. We get Coefficients estimates, radii of convexity and star likeness. Also closure theorems and distortion theorem for the class ,  is calculaed.

The important parameter used for determining the probable application of miscible displacement is the MMP (minimum miscibility pressure). In enhanced oil recovery, the injection of hydrocarbon gases can be a highly efficient method to improve the productivity of the well especially if miscibility developed through the displacement process. There are a lot of experiments for measuring the value of the miscibility pressure, but they are expensive and take a lot of time, so it's better to use the mathematical equations because of it inexpensive and fast. This study focused on calculating MMP required to inject hydrocarbon gases into two reservoirs namely Sadi and Tanomaa/ East Baghdad field. Modified Peng Robenson Equation of State was