The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

Resilient polymeric materials such as silicone elastomers are currently used for maxillofacial prostheses construction but the strength of these materials and their clinical performance need to be optimized with the addition of reinforcing fillers. This study investigates the effect of zirconia nanopowder addition on tear strength, tensile strength, elongation at break, Shore A hardness, surface roughness and cytotoxicity of VST-50 maxillofacial silicone. Silicone base was mixed with different amounts (1%, 2% and 3%) of zirconia nanopowder using a vacuum mixer. Silicone without filler was used as control for comparison. Scanning Electron Microscopy and Atomic Force Microscopy were utilized to assess the efficiency of high-shear vacuum mixin

The aim of this message to monitor this phenomenon throught the Quran , which is the constitution of the Islamic nation and Hariatha as well as to express kasalah integrity , justice honesty , patience , abd pacr .
We feel this vocabulary to hight athical values advocated by the Quran and the need to build commitment to the orthodox society free of corruption that leads ta a disorder of the human society .
The outcome of the study the researcher found that faith to a number of results was most notably the advent of righteusness in the Holy Quran meaning of comprehensive RPR spacious field and breadth Maadenh .

Summary First: The importance of the study and the need for it: The society is composed of an integrated unit of groups and institutions that seek to achieve a specific goal within a system of salary, and the family remains the most influential institutions on the individual and the unity of society, with the roles and responsibilities of the individual and society, and through the continuation and strength of other social organizations derive their ability On the other hand, any break-up in the institution of the family is reflected negatively on the cohesion of society and its interdependence, and the causes of this disintegration vary from society to another, but family problems remain the main factor in obtaining it. Second: Study Ob

S Khalifa E, AM Sabeeh A, AN Adil A, AW Ghassan H…, 2007

In the present work a modification was made on three equations to represent the
experiment data which results for Iraqi petroleum and natural asphalt. The equations
have been developed for estimating the chemical composition and physical properties
of asphalt cement at different temperature and aging time. The standard deviations of
all equations were calculated.
The modified correlation related to the aging time and temperature with penetration
index and durability index of aged petroleum and natural asphalts were developed.
The first equation represents the relationship between the durability index with aging
time and temperature.

log_e(DI)=a₁+0.0123(2log_e T

Research summary

The Quranic discourse focused on a lot of vocabularies that carry goals that help man to acquire good, according to a methodology relies on adopting lofty ideas and values. The individual towards society, and the responsibility of society towards the individual. In our present age, the Muslim individual lives in a state of confrontation with deviant ideas, which unfortunately possess the means that make their impact great on society. The study concluded that the Holy Quran contains indicators and determinants of misguided and deviant thought, Which must be avoided because of the seriousness of its effects. Religion, in its general sense, represents a culture that transcends the limits of human ins

Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

This research discloses the synthesis of various polyester resins, the polyesters containing homoring aromatic and others heterocyclic were synthesized by the condensation polymerization of suitable monomers (which are containing variety function groups in different structures) with phthalic anhydride. The main objective is synthesis of new polyester with keeping a reasonable electrical insulating behavior. The structural of polymer was characterized by Fourier Transform infra-red spectroscopy FTIR and HNMR. The dielectric constant (real ε' and imaginary parts ε") and AC conductivity (σAC) for all the polyester samples are studied by varying the frequency (30, 50, 70, 90, 120, 300, 500Hz and 1KHZ) at 25⁰ C. Indeed, study of the electri