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

The dry weight of the liver of Rana ridibunda was expressed as percentage of the dry
weight of the body. The female liver weight always exceeds that of the male, except in July
and September. The difference between males and females for the whole year, regardless of
months, was not significant. Livers of both sexes were relatively large prior to hibernation
(December), decreased during hibernation (January and February) until a minimum weight in
March (post-hibernation).
The increase of liver weight during December is apparently simply to meet the metabolic
requirements for survival during hibernation. The percent reduction in liver weight during
hibernation was 1.081% in males and 1.356% in females. The decrease

The corrosion of low carbon steel boiler tubes in demi water had been investigated. The purpose of this investigation was to determine the change produced in corrosion behavior of the carbon steel as a result of the specific presence of chloride and copper ions in the water under different temperatures. For low carbon steel experiments, the temperature was taken in three levels (125, 175, and 215°C) under about 27 bar pressure and 1500 rpm in autoclave. Using weight loss technique, the corrosion rate ranges from (85 to 789 gmd) for low carbon steel boiler tubes.

Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

Assessment of annual wind energy potential for three selected sites in Iraq has been analyzed in the present work. The wind velocities data from August 2014 to July 2015 were collected from the website of Weather Underground Organization (WUO) at stations elevation (35m, 32m, and 17m) for Baghdad, Najaf, and Kut Al-Hai respectively. Extrapolation of stations elevation and wind velocities was used to estimate wind velocities at (60m, 90m, and 120m). The objectives are to analyze the wind speed data and assess the wind energy potential for wind energy applications. Computer code for MATLAB software has been developed to solve the mathematical model. The results are presented as a monthly and annual average for wind velocities, standard deviat

Mandali Basin is located between latitudes (33◦ 39' 00" and 33^◦
54' 55") to the north and longitudes (45ο 11' 00" and 45ο 40' 00") to the
east; to the east of Diyala province at the Iraqi-Iranian border; the
basin area is approximately 491 km².
From the study of climate reality of the basin between 1990-
2013and assessment of the basic climate transactions, it was found
that the annual rate of rainfall is 253.02 mm, the relative humidity
(44.4%), the temperature (21.3 ◦C), wind speed (2.08 m /sec.),
sunshine (8.27 h/day) and evaporation of the basin class (a) (271.98
mm) and corrected potential evapotranspiration (80.03 mm). The
results of the data analysis show that, there are

Accurate and simple techniques for measurement of fluid rheological properties are important for field operations in the oil industry. Marsh Funnels are popular qualitycontrol tools used in the field for drilling fluids and they offer a simple, practical alternative to viscosity measurement. In the normal measurements, a single point (drainage time) is used to determine an average viscosity; little additional information is extracted regarding the non-Newtonian behavior of the fluid. Here, a new model is developed and used to determine the rheological properties of drilling muds and other non-Newtonian fluids using data of fluid density and drainage time collected from a Marsh Funnel as a function of viscosity. The funnel results for viscos

Accurate and simple techniques for measurement of fluid rheological properties are important for field operations in the oil industry. Marsh Funnels are popular quality-control tools used in the field for drilling fluids and they offer a simple, practical alternative to viscosity measurement. In the normal measurements, a single point (drainage time) is used to determine an average viscosity; little additional information is extracted regarding the non-Newtonian behavior of the fluid.
Here, a new model is developed and used to determine the rheological properties of drilling muds and other non-Newtonian fluids using data of fluid density and drainage time collected from a Marsh Funnel as a function of viscosity. The funnel results for

A field experiment was conducted during the agricultural season 2017-2018. In the research station of the Ministry of Agriculture AL Rasheed side, and within the activities and researches of the national program to develop wheat cultivation in Iraq, Two factors were experienced in the cultivation of wheat, The first factor is the method of cultivation of five treatments were used: : Treatment of the cultivation of wheat in the plots (B), Treatment of wheat crops on bed with 50 cm width (S1), 60cm (S2), 70cm (S3) and 80cm (S4), The second factor is irrigation levels depletion of 40, 60 and 80% of available water coded as W1, W2 and W3, respectively, The experiment was designed under randomized complete block design (RCBD) with three replicat

Within this research, The problem of scheduling jobs on a single machine is the subject of study to minimize the multi-criteria and multi-objective functions. The first problem, minimizing the multi-criteria, which include Total Completion Time, Total Late Work, and Maximum Earliness Time (∑𝐶𝑗, ∑𝑉𝑗, 𝐸𝑚𝑎𝑥), and the second problem, minimizing the multi-objective functions ∑𝐶𝑗 + ∑𝑉𝑗 +𝐸𝑚𝑎𝑥 are the problems at hand in this paper. In this study, a mathematical model is created to address the research problems, and some rules provide efficient (optimal) solutions to these problems. It has also been proven that each optimal solution for ∑𝐶𝑗 + ∑𝑉𝑗 + 𝐸𝑚𝑎𝑥 is an effic