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.
This study focuses on the impact of technology on creating a dystopian world as presented by the English playwright Caryl Churchill in her play A Number (2002). This dramatic work came as a reaction to the most crucial and valuable turning point in the scientific achievements of human engineering, namely, the cloning of the sheep called Dolly. Therefore, A Number is a play that presents an analytical stage for imagining the biotechnological and scientific future. This dramatic vignette captures the playwright’s fears towards the abnormal progress of technology and science and how far such technological progress affects human relationships and identity. It also portrays how technological progress results in the feeling of a lack of
... Show MoreSixty albino female mice were used in this experiment to study the possible effect of the crude alcoholic extract of the celery leaves on their fertility. These animals were randomly and equally divided into three experimental groups (20 females/group). The first and second groups were orally given a daily dose of 500 and 1000 mg/kg body weight, respectively, of the crude alcoholic extract, while the third group (control) was similarly treated, at the same time, with 0.1 ml/gm body weight of physiological saline for comparison. The treatment, however, lasted for 25 consecutive days. On day 26, after treatment was stopped, the life body weight of all animals was recorded before sacrificing the animals. Thereafter blood
... Show MoreThe importance of Baghdad city as the capital of Iraq and the center of the attention of delegations because of its long history is essential to preserve its environment. This is achieved through the integrated management of municipal solid waste since this is only possible by knowing the quantities produced by the population on a daily basis. This study focused to predicate the amount of municipal solid waste generated in Karkh and Rusafa separately, in addition to the quantity produced in Baghdad, using IBM SPSS 23 software. Results that showed the average generation rates of domestic solid waste in Rusafa side was higher than that of Al-Karkh side because Rusafa side has higher population density than Al-Karkh side. T
... Show MoreMinister Yacoub Ben Keles distinguished himself with leadership and administrative talents, as well as his abilities in the field of jurisprudence, which made him the top political, administrative and cultural scene of the Fatimid state and left its mark on it by influencing its fateful decisions.
He was the son of Kels of the Jews of Baghdad, where he learned writing and arithmetic, and moved with his father to Syria and then carried him to Egypt.
Egypt embraced the son of Kels, living in a transitional period from the Achaishid era to the Fatimid period. Both these two covenants reconciled this man to his career until he became minister in the Fatimids in 368 A.H. / 978 A.D.
His character was overshadowed by most of the state'
Epithelial‐mesenchymal transition (
In this work, metal oxide nanostructures, mainly copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure, were synthesized by the DC reactive magnetron sputtering technique. The effect of deposition time on the spectroscopic characteristics, as well as on the nanoparticle size, was determined. A long deposition time allows more metal atoms sputtered from the target to bond to oxygen atoms and form CuO, NiO, or TiO2 molecules deposited as thin films on glass substrates. The structural characteristics of the final samples showed high structural purity as no other compounds than CuO, NiO, and TiO2 were found in the final samples. Also, the prepared multilayer structures did not show new compounds other than th
... Show MoreThis paper is concerned with finding solutions to free-boundary inverse coefficient problems. Mathematically, we handle a one-dimensional non-homogeneous heat equation subject to initial and boundary conditions as well as non-localized integral observations of zeroth and first-order heat momentum. The direct problem is solved for the temperature distribution and the non-localized integral measurements using the Crank–Nicolson finite difference method. The inverse problem is solved by simultaneously finding the temperature distribution, the time-dependent free-boundary function indicating the location of the moving interface, and the time-wise thermal diffusivity or advection velocities. We reformulate the inverse problem as a non-
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The complete genome sequence of bacteriophage VPUSM 8 against O1 El Tor Inaba