Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

In 1939, the Japanese scientist Michio Takaoka first mentioned resveratrol from Veratrum grandiflorum O. Loes. Majority of plants, such as grapes, berries, and peanuts, are significant sources of resveratrol, a well-known polyphenolic. resveratrol (RV) is noted for its links to several health care benefits, including glucose metabolism, anti-aging, cardioprotective, neuroprotective, antitumor, antidiabetic, and antioxidant effects. Importantly, there have been reports of promising therapeutic qualities in atherosclerosis, dementia, and various malignancies. These properties are controlled through a number of cooperative techniques, which control inflammation besides the effects of oxidative stress and cell death. However, circulating resver

This study presents the multi criteria single-machine model. The machine scheduling problem (MSP) for ntasks on a single machine involves minimizing a function of three criteria: total completion time (C_j),maximum earliest (E_max), and tardiness (〖ΣT〗_j), This is an NP-hard issue. Within this work's theoretical section, we present the mathematical formulation of The presented topic thenhighlights the usefulness of the dominance rule (DR), which may be used to develop effective solutions. Whilein the practical part, one of the important exact methods; The proposed MSP tricriteria are solved by applyingthe Branch and Bound (BAB) method, which finds a set of efficient solutions for 1//F(ΣC_j ,ΣT_j ,E_max) upto n=100 jobs. The BAB appro

Abstract

This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t

    The main goal of this paper is to introduce the higher derivatives multivalent harmonic function class, which is defined by the general linear operator. As a result, geometric properties such as coefficient estimation, convex combination, extreme point, distortion theorem and convolution property are obtained. Finally, we show that this class is invariant under the Bernandi-Libera-Livingston integral for harmonic functions.

this paper presents a novel method for solving nonlinear optimal conrol problems of regular type via its equivalent two points boundary value problems using the non-classical

Recently, all over the world mechanism of cloud computing is widely acceptable and used by most of the enterprise businesses in order increase their productivity. However there are still some concerns about the security provided by the cloud environment are raises. Thus in this our research project, we are discussing over the cloud computing paradigm evolvement for the large business applications like CRM as well as introducing the new framework for the secure cloud computing using the method of IT auditing. In this case our approach is basically directed towards the establishment of the cloud computing framework for the CRM applications with the use of checklists by following the data flow of the CRM application and its lifecycle. Those ch

In this paper, an approach for object tracking that is inspired from human oculomotor system is proposed and verified experimentally. The developed approach divided into two phases, fast tracking or saccadic phase and smooth pursuit phase. In the first phase, the field of the view is segmented into four regions that are analogue to retinal periphery in the oculomotor system. When the object of interest is entering these regions, the developed vision system responds by changing the values of the pan and tilt angles to allow the object lies in the fovea area and then the second phase will activate. A fuzzy logic method is implemented in the saccadic phase as an intelligent decision maker to select the values of the pan and tilt angle based

     Applications of quantitative methods, which had been explicit attention during previous period (the last two centuries) is the method of application sales man or traveling salesman method. According to this interest by the actual need for a lot of the production sectors and companies that distribute their products, whether locally made or the imported for customers or other industry sectors where most of the productive sectors and companies distributed always aspired to (increase profits, imports, the production quantity, quantity of exports. etc. ...) this is the part of the other hand, want to behave during the process of distribution routes that achieve the best or the least or most appropriate.

Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem