The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

Ensuring reliable data transmission in Network on Chip (NoC) is one of the most challenging tasks, especially in noisy environments. As crosstalk, interference, and radiation were increased with manufacturers' increasing tendency to reduce the area, increase the frequencies, and reduce the voltages.  So many Error Control Codes (ECC) were proposed with different error detection and correction capacities and various degrees of complexity. Code with Crosstalk Avoidance and Error Correction (CCAEC) for network-on-chip interconnects uses simple parity check bits as the main technique to get high error correction capacity. Per this work, this coding scheme corrects up to 12 random errors, representing a high correction capac

Calcium carbonate is predominantly present in aqueous systems, which is
commonly used in industrial processes. It has inverse solubility characteristics
resulting in the deposition of scale on heat transfer surface. This paper focuses on
developing methods for inhibition of calcium carbonate scale formation in cooling
tower and air cooler system where scaling can cause serious problems, ZnCl 2 and ZnI
2 has been investigated as scale inhibitor on AISI 316 and 304. ZnCl 2 were more
effective than ZnI 2 in both systems, and AISI 316 show more receptivity to the
chlorides salt compared to AISI 304. The inhibitors were more effective in cooling
tower than air cooler system. AISI 316 show more constant inhibition effic

Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics

The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

      The combined system of electrocoagulation (EC) and electro-oxidation (EO) is one of the most promising methods in dye removal. In this work, a solution of 200 mg/l of Congo red was used to examine the removal of anionic dye using an EC-EO system with three stainless steel electrodes as the auxiliary electrodes and an aluminum electrode as anode for the EC process, Cu-Mn-Ni Nanocomposite as anode for the EO process. This composite oxide was simultaneously synthesized by anodic and cathodic deposition of Cu (NO3)2, MnCl2, and Ni (NO3)2 salts with 0.075 M as concentrations of each salt with a fixed molar ratio (1:1:1) at a constant current density of 25 mA/cm2. The characteristics structure and surface morphology of the depo

Determining the aerodynamic characteristics of iced airfoil is an important step in aircraft design.  The goal of this work is to study experimentally and numerically an iced airfoil to assess the aerodynamic penalties associated with presence of ice on the airfoil surface. Three iced shapes were tested on NACA 0012 straight wing at zero and non-zero angles of attack, at Reynolds No. equal to (3.36*105). The 2-D steady state continuity and momentum equations have been solved utilizing finite volume method to analyze the turbulent flow over a clean and iced airfoil. The results show that the ice shapes affected the aerodynamic characteristics due to the change in airfoil shape. The experimental results show that the horn iced airfoil

High tunnels, or unheated plastic greenhouses, are becoming increasingly popular among organic vegetable growers across the United States. However, the intensive production typical of these systems presents soil health challenges, including salinization due to high fertilizer or compost inputs coupled with lack of rainfall to leach salts. Legume cover crops may improve soil health in high tunnels by reducing the need for external inputs, while adding organic matter. We tested the soil health effects of a winter hairy vetch (Vicia villosa Roth) cover crop used to replace fertilizer N in an organic tomato cropping system in high tunnels. Studies were replicated across three sites differing in climate and soil type (Kansas, Kentucky, and Minne

Tenofovir disoproxil fumarate, a nucleotide reverse transcriptase inhibitor utilized for the treatment of hepatitis B virus and human immunodeficiency virus infections; and is now one of the most widely used antiretroviral drug. However, tenofovir disoproxil fumarate can induce nephrotoxicity, which may be attributed to the interaction between such drug and the organic anion transporters (hOAT1, and OAT3) with consequent changes in levels of some parameters that may have a role in nephrotoxicity. Thiazide diuretics have high to intermediate potency of inhibition of OAT1s and OAT3; thus, it may possess nephroprotective effects. This study was designed to investigate whether hydrochlorthiazide has nephroprotective effects on tenofovir diso

Both methotrexate and vitamin D3 are used in combination for the treatment of various diseases. The aim of this study is to highlight the effect of vitamin D3 on methotrexate-induced jejunum damage using biochemical and   histopathological  studies. Seven groups of both sexes of rats were selected and treated as follows: (Group I and Group II) : control 1,control 2 (I.P normal saline) daily for 14 and 21 days respectively ; (Group III and Group IV) :vitamin D3 groups (500 IU/rat/day) orally for 14 and 21 days, respectively;(Group V): once daily dose of methotrexate 20mg/kg, I.P injected for 4 days;(Group VI):vitamin D3 (500 IU/rat/day) once daily for 14 days and methotrexate (20 mg/kg I.P) injected only at day 10;.(Group