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).
This work represents implementation and investigation of optical coherent communication system between two computers. A single mode optical fiber is selected as transmission medium. The data are sent via the RS-232 standard interface with a bit rate of 9.6 kbps from personal computer (PC1) by line receive to convert the data from electrical levels (-12/+12 V) into TTL level (0/5 V). The modulation of this data was accomplished by internal modulation using laser diode type (HFCT-5208M) 1310 nm wavelength. The optical D-coupler was used to combine the optical signal that come from laser source with optical signal of laser local oscillator (OTS-304XI) at 1310/1550 nm wavelength to obtain coherent (homodyne and heterodyne) detection respective
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An electrochemical sensor based on manganese dioxide nanorodMnO2and Graphene oxide (GO) functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (FGO)/MnO2Nanocompositewas developed for voltammetric determination of Tetracycline (TET).The working electrode WE of SPCE was modified bya drop casting method. X-ray powder diffractometer (XRD), scanning electron microscopy (SEM) and FT-IR were employed to characterize the synthesized FGO/MnO2. The determination of TET at the modified electrode was studied by cyclic voltammetry (CV) and differential pulse voltammetry (DPV) in the phosphate buffer solution (PBS).TET show sharp increase in the oxidation peaks in the pH 2.Voltammetric characteristics of TET (Epa, Ipa) were estimate
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This investigation presents an experimental and analytical study on the behavior of reinforced concrete deep beams before and after repair. The original beams were first loaded under two points load up to failure, then, repaired by epoxy resin and tested again. Three of the test beams contains shear reinforcement and the other two beams have no shear reinforcement. The main variable in these beams was the percentage of longitudinal steel reinforcement (0, 0.707, 1.061, and 1.414%). The main objective of this research is to investigate the possibility of restoring the full load carrying capacity of the reinforced concrete deep beam with and without shear reinforcement by using epoxy resin as the material of repair. All be
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the physical paraneters of oxadizole derivaties as donor molecules have been measured the charge transfer and methanol as solvent have been estimated from the electonic spectra
Introduction and Aim: Bacteriocins are antimicrobial peptides that have bactericidal and/or bacteriostatic activity against other bacteria. The aim of this study was to assess the antibacterial efficiency of Klebocin a K. pneumoniae bacteriocin, against biofilm formation by clinical isolates of methicillin resistant Staphylococcus aureus MRSA. Materials and Methods: S. aureus isolated from clinical samples was identified according to vitek 2 system Antibiotic susceptibility test was performed according to disc diffusion method. Vitek 2 compact system was also used to detect MRSA strains. Agar well diffusion method was used to evaluate the antibacterial activity of klebocin from K. pneumoniae towards 11 strains of S. aureus by
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Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.
Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i
... Show MoreCancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.
This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m
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