The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq for the purposes of accountability, management and development, and that the cash basis currently applied in those units does not provide such accounting information, so it is necessary to leave cash basis and the transition to the adoption of the accrual basis of accounting.
Diabetes mellitus type 2 (T2DM) is a chronic and progressive condition, which affects people all around the world. The risk of complications increases with age if the disease is not managed properly. Diabetic neuropathy is caused by excessive blood glucose and lipid levels, resulting in nerve damage. Apelin is a peptide hormone that is found in different human organs, including the central nervous system and adipose tissue. The aim of this study is to estimate Apelin levels in diabetes type 2 and Diabetic peripheral Neuropathy (DPN) Iraqi patients and show the extent of peripheral nerve damage. The current study included 120 participants: 40 patients with Diabetes Mellitus, 40 patients with Diabetic peripheral Neuropathy, and 40 healthy
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Metal contents in vegetables are interesting because of issues related to food safety and potential health risks. The availability of these metals in the human body may perform many biochemical functions and some of them linked with various diseases at high levels. The current study aimed to evaluate the concentration of various metals in common local consumed vegetables using ICP-MS. The concentrations of metals in vegetables of tarragon, Bay laurel, dill, Syrian mesquite, vine leaves, thymes, arugula, basil, common purslane and parsley of this study were found to be in the range of, 76-778 for Al, 10-333 for B, 4-119 for Ba, 2812-24645 for Ca, 0.1-0.32 for Co, 201-464 for Fe, 3661-46400 for K, 0.31–1.
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In this paper, some estimators of the unknown shape parameter and reliability function of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively
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Throughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.
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This research display a selected sample of Regelson's texts, there were interrelations and interactions unfolded so as to show his creativity in the employment of religious texts. In the story "In the Youth of Moses", he inter-texted the episode of the Prophet Moses from the Torah, the Source of legislation, to signify a legislative issue needed by the community. As for the story of "Samson, One of the Falling", he originated the character of The Judge Samson by alluding to the Book of the Judges, which is the Book which reminded of the defeat and slavery of the Palestinians by a Jewish leader, as is related in Jewish religious texts. Further, and the story of "And Haman Said", he chose the story of the Queen Esther from the Book of Esth
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يعد نظام الادارة البيئية (Environmental Management System)، والذي يرمز له أختصاراً ( EMS ) ، أحد الاسس المهمة التي تمكن المنظمة من السيطرة الفاعلة على مستوى الاداء البيئي المتميز للمنظمات، فهو يطبق مواصفات قياسية خاصة بالمراجعة الموضوعية، ويوفر هيكلاً وطريقة لتطبيقها في جميع نواحي العمل، وبما يضمن الوفاء الكامل للمتطلبات والتشريعات والقوانين البيئية التي تنسجم مع رغبات المجتمع و ت
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The inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima
... Show MoreDue to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.
Özet<
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The effects of essential oilNigella sativa and Menthawas study on the chemical, microbial and sensory properties for soft white cheese that produced from it during storage at 0, 7 and 14 days .The results show significantly percent decrease in moisture for all samplesand maximum decrease was at the latest storage period for all them .The reduced in moisture was accompanied with increase in percentage of protein and fat during of storage period for all samples.
The control sample showed increased in bacterial logarithmic for total count bacterial, coliform, Staphylococcus aureus, proteolytic bacteria, lipolytic bacteria and mold and yeasts during of storage period , the highest results showed at the latest storage period 14days, it w