The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.
Analyzing plantar pressure trajectories is crucial for assessing foot behavior in dynamic gait stability. We propose the identification of foot symmetry and the detection of deformities by analyzing the trajectories of the center of pressure (CoP) and peak pressure (PP). First, using a foot pressure mapping system, plantar pressure data are acquired during a normal gait cycle. After the data have been acquired, post processing extracts both the CoP and PP trajectories over the spatiotemporal domain of foot motion for each foot independently. For this purpose, we used the optical flow technique which accurately estimates the direction of foot motion. The extracted trajectories of each foot are then segmented into, the medial and lateral regi
... Show MoreDeep beams are used in wide construction fields such as water tanks, foundations, and girders in multi-story buildings to provide certain areas free of columns. In practice it is quite often occurring to create web opening in deep beams to supply convenient passage of ventilation ducts, cable channels, gas and water pipes. Experimental studies of ten 10 deep beams were carried out, where two of them are control specimens without openings and eight with large web openings in the shear spans. The variables that have been adopted are the ratio of the shear span to the overall depth of the member cross-section, location and dimensions of the opening. Test results showed that there was a decrease in the load carrying capacity of deep bea
... Show MoreTo evaluate the bioactivity and the cytocompatibility of experimental Bioglass-reinforced polyethylene-based root-canal filling materials. The thermal properties of the experimental materials were also evaluated using differential scanning calorimetry, while their radiopacity was assessed using a grey-scale value (GSV) aluminium step wedge and a phosphor plate digital system. Bioglass 45S5 (BAG), polyethylene and Strontium oxide (SrO) were used to create tailored composite fibres. The filler distribution within the composites was assessed using SEM, while their bioactivity was evaluated through infrared spectroscopy (FTIR) after storage in simulated body fluid (SBF). The radiopacity of the composite fibres and their thermal properties were
... Show More-
The subject of this research is the study of the formal alienation of contemporary English sculpture, by comparing the most important sculptors of the new contemporary generation. This research problem is to look for the important factors in the formation of the contemporary sculptural structure of the exotic, and what is the mechanism of formation and output of these forms. The research seeks to explore (Alienation in contemporary sculpture between the works of Anthony Caro and Tony Cragg) in a comparative study. The importance of the research is to identify the concept of alien forms in contemporary British sculpture, especially in the cases of Anthony Caro and Tony Cragg that this research is considered a know
This research aims to identify the reality of teaching political science research methods curriculum, to observe practices, and differences in teaching and learning between the Arab and Western universities. Moreover, it focuses on the difficulties that face students' acquisition of the course skills. The research uses the course model of some Western and Arab universities as case study.
This research shows that the curriculum do not reach yet the final form as other political science curriculums, and its upcoming changes will reflect the needs of stakeholders. The best method to teach this curriculum is to use applied learning in groups, learning by doing, and finally problem-based learning approach. Using optimal assessment deep
... Show More