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 a

Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h^-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this work is

This paper provides an attempt for modeling rate of penetration (ROP) for an Iraqi oil field with aid of mud logging data. Data of Umm Radhuma formation was selected for this modeling. These data include weight on bit, rotary speed, flow rate and mud density. A statistical approach was applied on these data for improving rate of penetration modeling. As result, an empirical linear ROP model has been developed with good fitness when compared with actual data. Also, a nonlinear regression analysis of different forms was attempted, and the results showed that the power model has good predicting capability with respect to other forms.

Internal curing is a method that has been advised to decrease the primary age cracking, mainly of concrete mixes using low (water to cementitious materials - w/cm) ratios corresponding to the self-compacting concrete-(SCC). This research aims to study the effect of the internal curing using saturated lightweight aggregate- (LWA) on the steel reinforcing corrosion in SCC. In this research, crushed bricks or thermostone were partially replaced by (20%) by the weight of sand and volumetrically measured. The results showed that the steel reinforcement of internally cured concrete showed a slight increase in corrosion up to 300 days of exposure to the saline solution (containing 3.5% NaCl). The ability of using the crushed bricks or thermostone

Diode lasers are becoming popular in periodontal surgery due to their highly absorption by pigments such as melanin and hemoglobin their weak absorption by water and hydroxyapatite makes them safe to be used around dental hard tissues. Objective: The aim of the present study was to evaluate the efficiency of diode laser in performing gingivectomy in comparison to conventional scalpel technique in patients with chronic inflammatory enlargement. Materials and methods: Thirty patients were selected for this study. All of them required surgical treatment of gingival enlargements and were randomly divided into two groups: Control group (treated by scalpel and include sixteen patients) and study group (treated with diode laser 940nm and includ

       This work focuses on the implementation of interfaces for human machine interaction (HMI) for control and monitor of automatic production line. The automatic production line which can performance feeding, transportation, sorting functions.      

            The objectives of this work are implemented two SCADA/HMI system using two different software. TIA portal software was used to build HMI, alarm, and trends in touch panel which are helped the operator to control and monitor the production line. LabVIEW software was used to build HMI and trends on the computer screen and was linked with Micros

Abstract

In this manuscript, a simple new method for the green synthesis of platinum nanoparticles (Pt NPs) utilizing F. carica Fig extract as reducing agent for antimicrobial activities was reported. Simultaneously, the microstructural and morphological features of the synthesized Pt NPs were thoroughly investigated. In particular, the attained Pt NPs exhibited spherical shape with diameter range of 5-30 nm and root mean square of 9.48 nm using Transmission Electron Microscopy (TEM) and Atomic Force Microscopy (AFM), respectively. Additionally, the final product (Pt NPs) was screened as antifungal and antibacterial agent against Candida and Aspergillus species as well as Gram-positive Staphyllococcus aureus and G