Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
Some Factors determining the virulence of Escherichia coli ( E. coli ) isolates were studied ,of 25 isolates , 17(group A) uropathogenic E. coli ,6 (group B) infected gastrointestinal tract , 2 (group C) infected wound , beside these group we use the standard strain E. coli HB101 as control group. The twenty five isolates were tested for adherence capability to human buccal cavity epithelial cells by in vitro experiment . The results showed that all isolates have different adhesion capability with mean ranging from (14.35±11.39) to (33.80 ± 22.68) bacteria / epithelial cell It was noticed that isolates EU9, ES6, EW17 displayed high adhesive capability with mean value (33.80 ± 22.68), (32.60 ± 21.19), (29.90±22.50) bacteria /epithelial
... Show MoreThe process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme
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The nanocrystalline porous silicon (PS) films are prepared by electrochemical etching ECE of p -type silicon wafer with current density (10mA/cm ) and etching times on the formation nano -sized pore array with a dimension of around different etching time (10 and 20) min. The films were characterized by the measurement of XRD, atomic force microscopy properties (AFM). We have estimated crystallites size from X -Ray diffraction about nanoscale for PS and AFM confirms the nanometric size Chemical fictionalization during the electrochemical etching show on the surface chemical composition of PS. The atomic force microscopy investigation shows the rough silicon surface, with increasing etching process (current density and etching time) porous st
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Frequently, Load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some sections poorly drained are the main failure types found in some of the newly constructed road within Baghdad as well as other cities in Iraq. The use of hydrated lime in pavement construction could be one of the possible steps taken in the direction of improving pavement performance and meeting the required standards. In this study, the mechanistic properties of asphalt concrete mixes modified with hydrated lime as a partial replacement of limestone dust mineral filler were evaluated. Seven replacement rates were used; 0, 0.5, 1, 1.5, 2, 2.5 and 3 percent by weight of aggregate. Asphalt concrete mixes were prepared at their
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The present studier aims to study the kinetic of reaction at different experimental conditions depending on coliform bacteria concentration and hypochlorite ion. The effects that had been investigated were different of sodium hypochlorite doses, contact time, pH and temperature (20, 29, 37) o C. The water samples were taken from Al-Wathba water treatment plant in Risafa side of Tigris River in Baghdad. The biological tests included the most probable number (M.P.N) for indicating the concentration of coliform bacteria with different contact times and the total plate count (T.P.C) for indicating the amount of colonies for general bacteria. The iodimetry method (chemical test) was used for indicating the concentration of hypochlo
... Show MoreSome problems want to be solved in image compression to make the process workable and more efficient. Much work had been done in the field of lossy image compression based on wavelet and Discrete Cosine Transform (DCT). In this paper, an efficient image compression scheme is proposed, based on a common encoding transform scheme; It consists of the following steps: 1) bi-orthogonal (tab 9/7) wavelet transform to split the image data into sub-bands, 2) DCT to de-correlate the data, 3) the combined transform stage's output is subjected to scalar quantization before being mapped to positive, 4) and LZW encoding to produce the compressed data. The peak signal-to-noise (PSNR), compression ratio (CR), and compression gain (CG) measures were used t
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This research aimed to develop a simulation traffic model for an urban street with heterogeneous traffic capable of analyzing different types of vehicles of static and dynamic characteristics based on trajectory analysis that demonstrated psychophysical driver behavior. The base developed model for urban traffic was performed based on the collected field data for the major urban street in Baghdad city. The parameter; CC1 minimum headway (represented the speed-dependent of the safety distance from stop line that the driver desired) justified in the range from (2.86sec) to (2.17 sec) indicated a good match to reflect the actual traffic behavior for urban traffic streets. A good indication of the convergence between simulat
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The alloys of CdSe1-xTex compound have been prepared from their elements successfully with high purity (99.9999%) which mixed stoichiometry ratio (x=0.0, 0.25, 0.5, 0.75 and 1.0) of (Cd, Se and Te) elements. Films of CdSe1-xTex alloys for different values of composition with thickness(0.5?m) have been prepared by thermal evaporation method at cleaned glass substrates which heated at (473K) under very low pressure (4×10-5mbar) at rate of deposition (3A?/s), after that thin films have been heat treated under low pressure (10-2mbar) at (523K) for two hours. The optical studies revealed that the absorption coefficient (?) is fairly high. It is found that the electronic transitions in the fundamental absorption edge tend to be allowed direct tr
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(1)
In this paper a decoder of binary BCH code is implemented using a PIC microcontroller for code length n=127 bits with multiple error correction capability, the results are presented for correcting errors up to 13 errors. The Berkelam-Massey decoding algorithm was chosen for its efficiency. The microcontroller PIC18f45k22 was chosen for the implementation and programmed using assembly language to achieve highest performance. This makes the BCH decoder implementable as a low cost module that can be used as a part of larger systems. The performance evaluation is presented in terms of total number of instructions and the bit rate.