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

Photoplethysmography (PPG) is a non-invasive optical technique that employs variations in light absorption produced by alteration in the blood volume in capillaries at the skin during the cardiac cycle. This study aims to understand factors related to PPG morphology; a hand-elevation, the study has modified blood flow to and from the finger was conducted in the laboratory. It is widely established that the position of the limb relative to the heart has an effect on blood flow in arteries and venous. Peripheral digital pulse wave (DPW) signals were obtained from 15 healthy volunteer participants during hand-elevation, and hand-lowering techniques wherein the right hand was lifted and lowered relative to heart level, while the left h

The hydrological process has a dynamic nature characterised by randomness and complex phenomena. The application of machine learning (ML) models in forecasting river flow has grown rapidly. This is owing to their capacity to simulate the complex phenomena associated with hydrological and environmental processes. Four different ML models were developed for river flow forecasting located in semiarid region, Iraq. The effectiveness of data division influence on the ML models process was investigated. Three data division modeling scenarios were inspected including 70%–30%, 80%–20, and 90%–10%. Several statistical indicators are computed to verify the performance of the models. The results revealed the potential of the hybridized s

The present work investigates the effect of magneto – hydrodynamic (MHD) laminar natural convection flow on a vertical cylinder in presence of heat generation and radiation. The governing equations which used are Continuity, Momentum and Energy equations. These equations are transformed to dimensionless equations using Vorticity-Stream Function method and the resulting nonlinear system
of partial differential equations are then solved numerically using finite difference approximation. A thermal boundary condition of a constant wall temperature is considered. A computer program (Fortran 90) was built to calculate the rate of heat transfer in terms of local Nusselt number, total mean Nusselt number, velocity distribution as well as te

The present work included study of the effects of weather conditions such as solar radiation and  ambient temperature on solar panels (monocrystalline 30 Watts) via proposed mathematical model, MATLAB_Simulation was used by scripts file to create a special code to solve the mathematical model , The latter is single –diode model (Five parameter) ,Where the effect of ambient temperature and solar radiation on the output of the solar panel was studied, the Newton Raphson method was used to find the  output current of the solar panel and plot P-V ,I-V curves, the performance of the PV was determined at Standard Test Condition (STC) (1000W/m2)and a comparison between theoretical and experimental results were done .The best efficiency

A simple ,accurate and sensitive spectrophotometric method has been developed the determination of Cobalt(II) and Cupper (II) .The method is based on the chelation of Co(II) and Cu(II) ions with 4-(4´-pyrazolon azo) -2-Naphthol(APAN) in aqueous medium . The complexes have a maximum absorption at (513) and (506) nm and ? max 0.531×10 4 and 0.12×10 5 L.mol -1.cm -1 for Co(II) and Cu(II) respectively .The reagent and two complexes have been prepared in ethanolic solution.The stoichiometry of both complexes were found to be 1:2 (metal :legend) .The effects of various cations and anions on Co(II) and Cu(II) determination have been investigated .The stability constants and standard deviations for Co(II) and Cu(II) 0.291 x107 ,0.909X108 L.mol

This research involves the preparation of new ligands 1,1,2,2- tetrakis (sodium acetate thio)ethylene(L1) and 1,1,2- tris(sodiumacetatethio) ethylene(L2), through the reaction of disodium thioglycolate) with tetra chloro ethylene or tri chloro ethylene in (1:4) or (1:3) moler ratio . Homodinucliar complexes of general formlu [M2(L1)] and [M2(L2)ClH2O] , when M= Co(II), Ni(II), Cu (II) and Zn(II) also mono nuclear complexes of general formula [M(L2)] . The prepared complexes were characterized using spectral method (UV/Visible/ IR) , metal content analysis , magnetic and atomic measurements . The spectral and magnetic measurement indicats that some complexes have tetrahedral or square planar complexes environtment .

In this research, a Co-polymer (Styrene / Allyl-2.3.4.6-tetra-O-acetyl-β-D-glucopyranoside) was synthesized from glucose in four steps using Addition Polymerization according to the radical mechanism using Benzoyl Peroxide (BP) as initiator. Initially, Allyl-2.3.4.6-tetra-O-acetyl-β-D-glucopyranoside monomer was prepared in three steps and the reaction was followed by (HPLC, FT-IR, TLC), in the fourth step the monomer was polymerized with Styrene and the structure was determined by FT-IR and NMR spectroscopy. The reaction conditions (temperature, reaction time, material ratios) were also studied to obtain the highest yield, the relative, specific and reduced viscosity of the prepared polymer was determined, from which the viscosity ave

In this study, novel Schiff base complexes with Zn(II) and Co(II) ions were successfully synthesized. The malonic acid dihydrazide was converted into the Schiff base ligand by combining it with 1-hydroxy-2-naphthaldehyde, and the last step required reacting it with the appropriate metal(II) chloride to produce pure target complexes. The generated complexes were thoroughly characterized using FTIR, 1H-NMR, 13C-NMR, GC-mass, and UV-Vis spectroscopies. In order to photo-stabilize polystyrene (PS) and reduce the photodegradation of its polymeric chains, these chemicals have been used in this work. The efficiency of the generated complexes as photo-stabilizers was evaluated using a variety of techniques, including FTIR, weight loss, visc

The problem of steady, laminar, natural convective flow in an square enclosure with and without partitions is considered for Rayleigh number (103-106) and Prandtl number (0.7). Vertical walls were maintained isothermal at different temperatures while horizontal walls and the partitions were insulated. The length of partition was taken constant. The number of partitions were placed on horizontal surface in staggered arrangement from (1– 3) and ratio of partition thickness (H/L= 0.033, 0.083, 0.124). The problem is formulated in terms of the vorticity-stream function procedure. A numerical solution based on a program in Fortran 90 with the finite difference method is obtained. Representative results illustrating the effects of the thickn