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 environment and the placesthat prince Faisal Bin AL-Husein influenced his childhood ,
behaviourand future . his expereence in his early life in leading the battles and
arabRevoluionenriched him . inspite of his short periedand harsh experience of leadersmp.
he gained an experienencein ruling iraqadter 1921 . The Syrian experiencetaught him how to
deal with the strong and establish the government as he beliered in the slogan: independence
is taken not given. He established the consititution and the election . he made a solid
basefeconomy of in his time, Iraq , Iraq be came the country number ( 53) as an
independency country on the third of November 1932 . he died peacefuliy after Iraq's
indepence.

This work presents the modeling of the electrical response of monocrystalline photovoltaic module by using five parameters model based on manufacture data-sheet of a solar module that measured in stander test conditions (STC) at radiation 1000W/m² and cell temperature 25 . The model takes into account the series and parallel (shunt) resistance of the module. This paper considers the details of Matlab modeling of the solar module by a developed Simulink model using the basic equations, the first approach was to estimate the parameters: photocurrent I_ph, saturation current I_s, shunt resistance R_sh, series resistance R_s, ideality factor A at stander test condition (STC) by an ite

In this work, we apply the notion of a filter of a KU-Algebra and investigate several properties. The paper defined some filters such as strong filter, n-fold filter and P-filter and discussed a few theorems and examples.

Titanium-dioxide (TiO₂) nanoparticles suspended in water, and ethanol based fluids have been prepared using one step method and characterized by scanning electron microscopy (SEM), and UV–visible spectrophotometer. The TiO₂ nanoparticles were added to base fluids with different volume concentrations from 0.1% to1.5% by dispersing the synthesized nanoparticles in deionized water and ethanol solutions. The effective thermal conductivity, viscosity and pH of prepared nanofluids at different temperatures from 15 to 30 ^oC were carried out and investigated. It was observed that the thermal conductivity, pH, and viscosity of nanofluids increases with the increase in TiO₂ nanoparticle volume fraction

Lowpass spatial filters are adopted to match the noise statistics of the degradation seeking
good quality smoothed images. This study imply different size and shape of smoothing
windows. The study shows that using a window square frame shape gives good quality
smoothing and at the same time preserving a certain level of high frequency components in
comparsion with standard smoothing filters.

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C, 4/1

To asses methylene blue as a cell marker, the cells of the buffy coat were labelled by incubating them in a medium containing a lable [Methylene blue] which is prepared in a concentration of 1%[1, 2, 3, 4, 5, 6] drops were tried at different periods of incubation [+/-,+/-, 1+/-, 1+/-] at 37 C degree. The results showed that monocytes and polymorphs are the main cells involved in the phagocytosis of this dye

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C

The semiempirical (PM3) and DFT quantum mechanical methods were used to investigate the theoretical degradation of Indigo dye. The chemical reactivity of the Indigo dye was evaluated by comparing the potential energy stability of the mean bonds. Seven transition states were suggested and studied to estimate the actually starting step of the degradation reaction. The bond length and bond angle calculations indicate that the best active site in the Indigo dye molecule is at C10=C11.  The most possible transition states are examined for all suggested paths of Indigo dye degradation predicated on zero-point energy and imaginary frequency. The first starting step of the reaction mechanism is proposed. The change in enthalpy, Gibbs free energ