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.
A simple, sensitive, accurate, and precise spectrophotometric method for the determination of clonazepam (CLNZ) was developed. The method is based on charge transfer reaction between CLNZ and p-Bromanil (p-Br) to form a colored complex. The optimum conditions of complex formation were investigated by (1). Unvariable method, for the optimization of reagent concentration, base concentration, temperature, and time. (2). Multivariable simplex method including the effect of three experimental factors via; reagent concentration, concentration of NaOH and time. The linearity range of CLNZ was (1-30) μg.mL-1 at 378 nm under condition established via simplex method with molar absorptivity (1.9069x104) L.
... Show MoreA cantilever beam is made from composite material which is consist of (matrix: polyester) and (particles: Silicon-Carbide) with different volume fraction of particles. A force is applied at the free end of beam with different values. The experimental maximum deflection of beam which occurs at the point of the applied load is recorded. The deflection and slope of beam are analyzed by using FEM modeling. MATLAB paltform is built to assemble the equations, vector and matrix of FEM and solving the unknown variables (deflection and slope) at each node. Also ANSYS platform is used to modeling beam in finite element and solve the problem. The numerical methods are used to compare the results with the theoretical and experimental data. A good ag
... Show MoreIntroduction: All-ceramic crowns are widely used in prosthodontics and cosmetic dentistry due to their good esthetic and proper physical properties. Chipping of ceramic is one of the most common post-insertion complications, that can be fixed either extraoral or intraorally. The latter is time time-effective alternative, less traumatic, and low-cost. A newer objective method of laser is a surface modification of ceramics to increase surface roughness. The aim of this study is to provide a review of Er,Cr;YSGG (2960nm) in intraoral repair and shear bond strength (SBS). Method: A thorough search considering Google Scholar and PubMed published data and ten articles found wh
... Show MoreIn this work, optical system with elliptical aperture using point spread function was studied. This is due to its comparison with an optical system with a circular aperture. The present work deals with the theoretical study of intensity distribution within the image. In this work, a special formula was derived which is called the point spread function (PSF) by using a pupil function technique. The work deals with the limited optical system diffraction only (ideal system), and the system with focal shift. Also a graphic relation was founded between eccentricity and the best of focal depth given to at least (80%) of intensity.
An investigation was conducted for the study of extraction of metal ions using aqueous biphasic systems. The extraction of iron, zinc and copper from aqueous sulphate media at different kinds of extractants SCN− , Cl- and I- , different values of pH of the feed solution, phase ratio, concentration of metals, concentration of extractant, concentration of polymer, and concentration of salt was investigated. Atomic absorption spectrophotometer was used to measure the concentration of iron, zinc and copper in the aqueous phase throughout the experiments. The results of the extraction experiments showed the use of SCN− as extractant, pH=2.5, phase ratio=1.5, concentration of metals 1g/l, concentration of extractant 0.06 %, concentration o
... Show MoreThis paper provides the result of an investigation to use of crushed clay brick as
aggregates in producing concrete. Eight different crushed clay brick aggregate concretes were
used in this investigation. Compressive strength, splitting tensile strength and pulse velocity of
crushed clay brick aggregates concrete were determined and compare to natural aggregate
concrete. The compressive strength of crushed clay brick aggregates concretes were always
lower than the compressive strength of natural aggregates concrete regardless the age of
concrete, but the crushed clay brick aggregates concrete showed better performance as the age of
concrete increases and average reduction in compressive strength were 33.5% at the age
Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexes anddi
... Show MoreA microbubble air flotation technique was used to remove chromium ions from simulated wastewater (e.g. water used for electroplating, textiles, paints and pigments, and tanning leather). Experimental parameters were investigated to analyze the flotation process and determine the removal efficiency. These parameters included the location of the sampling port from the bottom of the column, where the diffuser is located to the top of flotation column (30, 60, and 90 cm), the type of surfactant (anionic, SDS, or cationic, CTAB) and its concentration (5, 10, 15, and 20 mg/L), the pH of the initial solution (3, 5, 7, 9, and 11), the initial contaminant concentration (10, 20, 30, and 40 mg/L), the gas flow rate (0.1, 0.2, 0.3, and 0.5 L/mi
... Show MoreBetween October and December 2018, 27wounds and burn swab specimens were collected by laboratories at Al-Yarmook hospital, and cultured on Mannitol salt agar. the isolate was subjected to Nd: YAG laser in different power (400mJ, 500mJ, 800mJ and 900mJ). In general the laser showed effect on bacterial growth that reach to complete killing, the statistical analysis showed that there is weak correlation between laser at 400mJ with killed percentage. While in 500mJ its exhibit complete correlation with killing percentage, this correlation was decreased with increasing in power to 800mJ and 900Mj.