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

This study rigorously investigates three 3d transition metal carbide (TMC) structures via LDA and GGA approximations. It examines cohesive energy (Ecoh), Vickers hardness (Hv), mechanical stability, and electronic properties. Notably, most 3d TMCs exhibit higher cohesive energy than nitrides, and rs-TiC demonstrates a Vickers hardness of 25.66 GPa, outperforming its nitride counterpart. The study employs theoretical calculations to expedite research, revealing mechanical stability in CrC and MnC (GGA) and CrC (LDA in cc structure), while all 3d TMCs in rs and seven in zb structures show stability. Charge transfer and bonding analysis reveal enhanced covalency along the series, influenced by the interplay between p orbitals of carbon and d o

The study was aimed to determine the coordinates of  the points were measured by different ways and different instruments, the most precise way using the differential global positioning system (DGPS) that will be the reference measurements in comparison, less precise way using navigator GPS. Google earth (pro.), and the other applications of GPS mobile ( Samsung and I-phone). In this research (8 points) were chosen that are occasional in location. The comparison of the different observations can give us an idea of ​​the extent to which the accuracy of the observations differs from the different devices used in the observing, as well as through the knowledge of the best device and the best way to measure coordinates accurately t

The inhibitive power of Polyvinyl Alcohol (PVA) was investigated toward the corrosion of carbon steel in 0.2N H₂SO₄ solution in the temperature range of 30-60˚C and PVA concentration range of 150-2000 ppm.

   The corrosion rate was measured using both the weight loss and the electrochemical techniques. The weight loss results showed that PVA could serve as a corrosion inhibitor but its inhibition power was found to be low for the corrosion of carbon steel in the acidic media. Electrochemical analysis of the corrosion process of carbon steel in an electrochemical corrosion cell was investigated using 3-Electrode corrosion cell. Polarization technique was used for carbon steel corrosion in 0.2N H

The aim of this research is to calculate mass transfer coefficient, k_d, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:

First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater  using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45^oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the k_d increases with increasing temperature and volumetric flow rate of seawater, where k_d ranged (0.24×10^-6 – 41.6×10^-6 m/s).

Second: Impressed current cathodic pr

The calibration of a low-speed wind tunnel (LSWT) test section had been made in the present work. The tunnel was designed and constructed at the Aerodynamics Lab. in the Mechanical Engineering Department/University of Baghdad. The test section design speed is 70 m/s. Frictional loses and uniformity of the flow inside the test section had been tested and calibrated based on the British standards for flow inside ducts and conduits. Pitot-static tube, boundary layer Pitot tube were the main instruments which were used in the present work to measure the flow characteristics with emphasize on the velocity uniformity and boundary layer growth along the walls of the test section. It is found that the maximum calibrated velocity for empty test sect

Phenylthiourea  (PHTU),was  tested  as  inhibitor for  the  corrosion  of  low  carbon  steel  in different  HCI  acid concentration by mass loss ,and polarization measurements .it was found that (PHTU) is a good inhibitor for the corrosion of low carbon steel in 1,3,and 5N HCI solution ,and its inhibition efficiency (0) increases with its concentration and attains approximately 97% at l g/I .polarization curves indicate that (PHTU) acts as an anodic type inhibitor .the inhibitor was adsorbed on the low carbon steel surface according to the Langmuir adsorption isotherm model. Results show that the rate of corrosion of low carbon steel increased with increasing temperature o