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

Removing hazardous organic pollutants, such as 4-nitrophenol (4-NP) and Congo red (CR) dyes from aqueous media and CO2 from the atmospheric medium remains a significant challenge. Herein, we report a facile in-situ synthetic approach for fabricating CuO-ZnO heterostructure photocatalysts through the surfactant-assisted co-precipitation method. The catalytic results demonstrate that the Cu1O-ZnO photocatalyst exhibits excellent activity under direct sunlight irradiation, owing to the heterostructure formation between the CuO and ZnO. The Cu1O-ZnO photocatalyst showed higher reaction rate constant (k) values of 0.20 min−1 for 4-NP and 0.09 min−1 for CR compared to previous reports. Additionally, efficient CO2 reduction was also achiev

Objective of the research This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves functional efficiency through improvement in the range of motion as well as improvement in the size of the muscles working on the knee joint Imposing research There are statistically significant differences between the pre and posttests of the experimental and control groups, there are Statistically significant differences between the post-tests between the experimental group and the control group in favor of the experimental group of the research sample. The researchers used the experimental approach by designing the control and experimental groups with a test (pre-post) for the suitabili

The study aimed to identify the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of the social work profession in light of the Corona pandemic, and the sample consisted of (135) specialists. The study reached several results: the most important one is  the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of social service was great. The other result is the absence of statistically significant differences according to the variables of sex and place of residence. Moreover, the results also showed the absence of statistically significant differences in the principles of ( Acceptance o