The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

Fabrication of a photodetector consists of the conjugated polymer "MEH-PPV"- poly (2-methoxy-5-(2'-ethylhexyloxy)-1,4-phenlenevinylene) and MEH-PPV:MWCNT nanocomposite thin film. The volume ratio investigated was 0.75:0.25. MEH-PPV was dissolved in chloroform solvent and doped with MWCNTs. The spin coating method was used to achieve a facile and low cost photodetector. The absorption spectrum decreases by adding the CNTs. The PL spectrum detected recombination curve results by doping the polymer with CNTs, and AFM measurement showed an increase of roughness average from (0.168 to 2.43nm) of "MEH-PPV" and "MEH-PPV:CNTs", respectively. The doping ratio 0.25, which has a higher photoresponsivity, was evaluated at 1.70 A/W and 2.14 A/W of th

Solar cells has been assembly with electrolytes including I−/I−3 redox duality employ polyacrylonitrile (PAN), ethylene carbonate (EC), propylene carbonate (PC), with double iodide salts of tetrabutylammonium iodide (TBAI) and Lithium iodide (LiI) and iodine (I2) were thoughtful for enhancing the efficiency of the solar cells. The rendering of the solar cells has been examining by alteration the weight ratio of the salts in the electrolyte. The solar cell with electrolyte comprises (60% wt. TBAI/40% wt. LiI (+I2)) display elevated efficiency of 5.189% under 1000 W/m2 light intensity. While the solar cell with electrolyte comprises (60% wt. LiI/40% wt. TBAI (+I2)) display a lower efficiency of 3.189%. The conductivity raises with the

Gender and culture are among the factors that influence the process of understanding and interpreting different types of communication, especially images. The current study, which is a part of a master’s thesis, aims at investigating the role of gender and culture in interpreting and understanding the caricatures that deal with women’s issues in Arab societies. To this end, the researchers adopted Barthes’ (1957) concepts of denotation and connotation in his theory of mythologies in addition to Langacker’s (1987) theory of (Domains). The research concludes that the female subjects have better cognitive abilities in investing the signs within the selected caricatures. The other factor the study reached to is that the respondents

The research aims to identify the risks faced by projects and work on the administration, such as those risks by using professional Project Management System (Project Management Professional) by identifying those risks and their impact on the objectives of the project, if they occur and to provide appropriate responses to Ha.autam search application on the draft Law Faculty port by the General Mansour Construction Contracting company has been using a method personal interview with the heads of departments and project managers in the Al-Mansour and tools descriptive and quantitative analysis as was used (likelihood and impact of risk analysis, Ai_kaoa scheme Sbb- effect, analysis of probability and impact, risk matrix (probability

Abstract: The development of highly sensitive sensors has become an efficient field of research. In this work, an ArF Excimer laser of 193 nm with a maximum pulse energy of 275 mJ, 15 ns pulse duration and a repetition rate of 1 Hz is utilized to form a Laser Induced Periodic Surface Structures (LIPSS) of three different morphologies (nanochains, contours, grooves) on surface of CR39 polymer at a fluence range above the ablation threshold (250 mJ/cm2). The laser ablated polymer surface is then Surface Enhanced Raman Scattering (SERS) activated by deposition of a gold layer of 30 nm thickness. The capability of the produced substrate for surface enhanced Raman scattering is evaluated through thiophenol as an analyte molecule. It is observ

The change in project cost, or cost growth, occurs from many factors, some of which are related to soil problem conditions that may occurs during construction and/or during site investigation period. This paper described a new soil improvement method with a minimum cost solution by using polymer fiber materials having a length of (3 cm) in both directions and (2.5 mm) in thickness, distributed in uniform medium dense .
sandy soil at different depths (B, 1.5B and 2B) below the footings. Three square footings has been used (5,7.5 and 10 cm) to carry the above investigation by using lever arm loading system design for such purposes.
These fibers were distributed from depth of (0.1B) below the footing base down to the investigated dep