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 the results of the analysis because these ration do not reflect the true financial situation of economic unity.
The research examines the awareness of the components of responsible citizenship among primary schoolgirls in Jeddah using a descriptive approach. A test was then prepared, which consists of loyalty, affiliation to homeland, conscious citizenship based on the knowledge of rights, the fulfillment of duties, family roles in education and society revival, homeland and preservation of the components and gains, participation in achievements, and of national heritage. To maintain the validity and reliability of the study, 28-item test of multiple-choice and short essays type was applied to a random sample of (303) female students in the (fourth-fifth-sixth) primary school class in Jeddah. Results have shown that the level of awareness of schoo
... Show MoreThe study is situated in the Kokoe Region of Central Buton Regency, Southeast Sulawesi, specifically in the southern part of Kabaena Island. Its primary objective is to assess the potential of nickel laterite in the designated area. The research methodology involved microscopic analysis of bedrock using a polarizing microscope, examining the drilling data, including logging descriptions, and utilizing XRF geochemical analysis (Ni, Fe, Al2O3, Co, Mg, and SiO2) from 32 drilling sites. Both elementary grade and laterite profiles were visualized using Strater 5 software to simplify the representation of laterite profiles. Petrographic analysis divided the bedrock into two lithological units: serpentinized lherzolite and serpentinite. Th
... Show MoreThe history of civilizations in the past centuries is a rich source for creativity and inspiration in all areas of art and design, especially in the field of fashion design. Many designers draw their designs from previous eras; which is the aim of this research as we propose designing fashion the mannequin for the category of young girls aged between (10-18). The costumes were inspired by Victorian women's costumes during the time period (1860-1890) and were subdivided into three time periods (1860-1870), (1870-1880), (1880-1890) forming three designs for each time period , analyzing the nine designs to achieve the creative , functional and aesthetic aspects that are appropriate for the age group (research sample). The importance of the
... Show MoreThe paper sheds light on the meanings of colours as a significant medium reflecting the world linguistic image which represents the culture of any country since language is closely related with culture. Language goes hand in hand with people's daily expressions, specifically those cultural ones. Language is a way to store historical and cultural information, and is a means of transferring the experience of a group to outside groups.
The world linguistic image identifies the standards of human behavior in dependence upon the human view of the surrounding world, along with the type of behavior with which the world interacts and to whose challenges and effects it responds. So, multi-cultural people perceive the sam
... Show MoreSimple, rapid and sensitive spectrophotometric method was proposed for the analysis of metoclopramide hydrochloride (MPH) in pure form as well as in pharmaceutical tablets. The method is based on the diazotization reaction of MPH with sodium nitrite in hydrochloric acid medium to form diazonium salt, which is coupled with 1-naphthol in sodium hydroxide medium to form azo dye, showing absorption maxima at 550 nm. Beer’s law is obeyed in the concentration range of 0.4 – 18 µg mL-1 of MPH with detection limit 0.5448 µg mL-1. The molar absorptivity and Sandell’s sensitivity are 3.4969 × 104 L mol-1 cm-1 and 0.0101 µg cm-2, respectively. The method was successfully applied to the determination of MPH in pharmaceutical tablets with
... Show MoreBackground: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups: Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen
... Show MoreRenal transplantation is a principal treatment option for end-stage kidney failure. Bone loss and fracture are serious complication of kidney transplantation, associated with morbidity and mortality. The pathogenesis of post transplantation bone loss is multifactorial and complex
The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec
... Show MoreThe pretreatment process can be considered one of the important processes in wastewater treatment, especially coagulation process to decrease the strength of many pollutants. This paper focused on using powdered date seeds as natural coagulant in addition to chemical coagulants (alum and ferric chloride) to find the optimum dosage of each coagulant that makes efficient removal of turbidity and chemical oxygen demand (COD) from domestic wastewater as a pretreatment process, then finding the optimum combined dosages of date seeds with alum, date seeds with ferric chloride that make efficient removal for both pollutants. Concerning turbidity, the optimum dosage for date seeds, alum and ferric chloride were 40 mg/l (79%), 70
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