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Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.

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Publication Date
Thu Jan 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design of Truncated Hyperboloid Solar Concentrator by Using Zemax Program
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     A hyperboloid solar concentrator (HSC) was designed with a truncation angle side to the entrance aperture by simulation in the Zemax Optical Design software. The (HSC) has a wide exposure range to solar radiation due to the relatively large entrance aperture. The design consists of an entrance aperture facing the sun to obtain the largest possible amount of solar radiation, and a small exit aperture compared to the entrance aperture whose mission is to receive solar radiation after it enters the entrance aperture and reflects it from the inner reflective walls of the (HSC). In the exit aperture, there is a detector to measure the number of rays incident on it, which is a measure of the optical efficiency of the s

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Methylene Blue from Aqueous Solution Using Mixed Algae
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A mixture of algae biomass (Chrysophyta, Cyanophyta, and Chlorophyte) has been investigated for its possible adsorption removal of cationic dyes (methylene blue, MB). Effect of pH (1-8), biosorbent dosage (0.2-2 g/100ml), agitated speed (100-300), particle size (1304-89μm), temperature (20-40˚C), initial dye concentration (20-300 mg/L), and sorption–desorption were investigated to assess the algal-dye sorption mechanism. Different pre-treatments, alkali, protonation, and CaCl2 have been experienced in order to enhance the adsorption capacity as well as the stability of the algal biomass. Equilibrium isotherm data were analyzed using Langmuir, Freundlich, and Temkin models. The maximum dye-sorption capacity was 26.65 mg/g at pH= 5, 25

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Publication Date
Tue Jun 01 2021
Journal Name
2021 Ieee/cvf Conference On Computer Vision And Pattern Recognition Workshops (cvprw)
Alps: Adaptive Quantization of Deep Neural Networks with GeneraLized PositS
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Publication Date
Tue Mar 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimization Drilling Parameters of Aluminum Alloy Based on Taguchi Method
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This paper focuses on the optimization of drilling parameters by utilizing “Taguchi method” to obtain the minimum surface roughness. Nine drilling experiments were performed on Al 5050 alloy using high speed steel twist drills. Three drilling parameters (feed rates, cutting speeds, and cutting tools) were used as control factors, and L9 (33) “orthogonal array” was specified for the experimental trials. Signal to Noise (S/N) Ratio and “Analysis of Variance” (ANOVA) were utilized to set the optimum control factors which minimized the surface roughness. The results were tested with the aid of statistical software package MINITAB-17. After the experimental trails, the tool diameter was found as the most important facto

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Publication Date
Fri Jan 01 2021
Journal Name
Latin American Journal Of Solids And Structures
Structural Behavior of Reinforced Hybrid Concrete Columns under Biaxial Loading
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Publication Date
Thu Apr 18 2024
Journal Name
Geomatics And Environmental Engineering
Error Analysis of Stonex X300 Laser Scanner Close-range Measurements
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This research reports an error analysis of close-range measurements from a Stonex X300 laser scanner in order to address range uncertainty behavior based on indoor experiments under fixed environmental conditions. The analysis includes procedures for estimating the precision and accuracy of the observational errors estimated from the Stonex X300 observations and conducted at intervals of 5 m within a range of 5 to 30 m. The laser 3D point cloud data of the individual scans is analyzed following a roughness analysis prior to the implementation of a Levenberg–Marquardt iterative closest points (LM-ICP) registration. This leads to identifying the level of roughness that was encountered due to the range-finder’s limitations in close

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Publication Date
Mon May 31 2021
Journal Name
Journal Of Physics: Conference Series
Adsorption Studies of Cobalt (II) Complex By Bentonite clay surface
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This paper is summarized with one of the applications of adsorption behavior; A UV-Vis method has been applied to survey the isotherm of adsorption. Results for experimental showed the applicability of Langmuir equation. The effect of temperature on the adsorption of cobalt (II) Complex by bentonite surface was studied. The results shown that the amount of adsorption was formed to increase, such as the temperature increase (Endothermic process). Cobalt (II) Complex has adsorption studies by bentonite surface at different pH values (1.6-10); these studies displayed an increase in adsorption with increasing pH. ΔG, ΔH, and ΔS thermodynamic functions of the cobalt (II) Complex for their adsorption have been calculated.

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Publication Date
Tue Jan 01 2019
Journal Name
Reviews In Medical Microbiology
Virulence factors genotyping of Klebsiella pneumoniae clinical isolates from Baghdad
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Seventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Simulation of Thermal-Hydrodynamic Behavior within Solar Air Collector
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Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation

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Publication Date
Tue Nov 01 2016
Journal Name
Indian Journal Of Pathology And Microbiology
Panniculitis is a common unrecognized histopathological feature of cutaneous leishmaniasis
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KE Sharquie, AF Hameed, AA Noaimi, Indian Journal of Pathology and Microbiology, 2016 - Cited by 12

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