The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

Ricinus communis L. is an important medical plant hence it contains many active compounds. The aim of this research is to study the effect of plant growth regulators on callus induction and Rutin concentration. A combination of Benzyle adenine (BA) and Indol Acetic acid (IAA) at (0.0,1.0,2.0) mg/L was added to the media, the highest fresh weight of the induced callus from stem explant was (4.97) gr . at (1.0,1.0) mg/L BA and IAA consenquently the same combination gave the highest dry weight of callus (0.42) gr. while the combination at (2.0,1.0) mg/L BA and IAA gave the highest fresh weight of induced callus from Leaves explant (5.28) gr., then (2.0,1.0) mg/L BA and IAA gave the highest dry weight for callus induced from leaves at (0.55

This study was conducted at the poultry farm of the Department of Animal Production/College of Agriculture/University of Baghdad/Abu Ghraib, on 252 birds (180 females and 72 males). This study aims to observe the effect of melatonin implantation and exposure to different light colors and their interaction on characteristics of fertility and hatching of local Iraqi chickens. The birds were divided into three sections (white, red and green) each section contains two lines, one of which has been planted melatonin under the skin of the neck of birds and the other has not been planted hormones. The results showed that melatonin implantation and exposure to different light colors did not significantly affect the hatching rate of fertilized eggs a

In the present study, the effect of Zinc nanoparticles on levels of (T3 , T4 and TSH) hormones was investigated. Zinc nanoparticles were synthesized by Laser induced plasma.The Nd: YAG Nd: YAG laser with a wavelength of 1064 nm was used to generate nanomaterials of the elements (zinc) upon collision with target atoms. Plasma generated by different laser intensity is generated. After confirming the preparation of zinc nanoparticles, XRD, AFM was examined, and the effect of these substances on the thyroid gland (T3, T4, TSH) was observed for two doses of each component (1 ml / kg, 4 ml / kg) after conducting a cytotoxicity examination of the lymphocytes of the rats extracted from Rat spleen was 1.8% less toxic to zinc, and as noted The

Anatomy studies were carried out in the experimental field, College of Agriculture, University of Baghdad to have better understanding of the influence of mulching with black polyethylene sheets, organic manure and chemical fertilizer on the anatomy changes in potato shoot and leaves tissues. Results showed that leaves area, leaves area index and chlorophyll percentage were significantly increased by using mulching and chemical fertilizer by (7463.70 cm2, 3.97, 45.33 SPAD units) respectively. Also this treatment significantly increased total stomata number and in both lower and upper sides of the leaf by (957,721,176) stomata /mm2 respectively. But by using mulching treatment with organic manure significantly increased vessels and sieve t

Fast-dissolving films are one of the interested delivery systems for oral solid dosage forms to overcome swallowing difficulty for geriatric and pediatric patients. Zafirlukast (ZLK) is one of the most commonly used oral medication for treatment of asthmatic patients particularly mild to moderate cases. Oral fast dissolving films of ZLK were prepared using two different filming forming polymers, hydroxypropyl methylcellulose (HPMC) and sodium carboxymethyl cellulose (SCMC). Different concentrations of the 2 polymers were used to prepare 10 formulas. Other excipients were also added at various ratios to produce 10 different formulations. These were maltodextrin, crosspivodone, polyvinylpyrrolidone (PVP), and banana powder. In vitro c

Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to ob

Background: Various fluids in the oral environment can affect the surface roughness of resin composites. This in vitro study was conducted to determine the influence of the mouth rinses on surface roughness of two methacrylate-based resin (nanofilled and packable composite) and siloraine-based resin composites.

Materials and methods: Disc-shaped specimens (12 mm in diameter and 2mm in height) were prepared from three types of composi

Objective : The present study is aimed to evaluate the effectiveness of short wave diathermy and
ultrasound therapy for the management of patients with knee osteoarthritis
Methodology : all patients who referred to the Medical Rehabilitation Unit in Baghdad Teaching
Hospital and Sadr A!-Qanat Center. The period of the study was from October 2004 to April 2005, total
number of patients was 24 (9 male and 15 female). Age range of patients was 42-70 years. Complete
clinical and radiological examinations were achieved on all patients and referred to the Medical
Rehabilitation Unit for physiotherapy. Short wave diathermy and ultrasound therapy were applied on
all patients.
Results : Demographic distribution revealed th