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Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

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Publication Date
Sat Sep 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Free Convective Heat Transfer with Different Sections Lengths Placed at the Exit of a Vertical Circular Tube subjected to a Constant Heat Flux
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A free convective heat transfer from the inside surface of a uniformly heated vertical circular tube has been experimentally investigated under a constant wall heat flux boundary condition for laminar air flow in the ranges of RaL from 6.9108 to 5109. The effect of the different sections (restrictions) lengths placed at the exit of the heated tube on the surface temperature distribution, the local and average heat transfer coefficients were examined. The experimental apparatus consists of aluminum circular tube with 900 mm length and 30 mm inside diameter (L/D=30). The exit sections (restrictions) were included circular tubes having the same inside diameter as the heated tube but with different lengths of

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Violet Laser Irradiation Effect on The Optical Properties of Cobalt oxide (CoO<sub>2</sub>) Thin Films deposited via Semi-Computerized Spraying System
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Abstract<p>The existing investigation explains the consequence of irradiation of violet laser on the optic properties of (CoO<sub>2</sub>) films. The film was equipped by the utilization of semi-computerized spray pyrolysis technique (SCSPT), it is the first time that this technique is used in the preparation and irradiation using a laser in this technique. From the XRD analysis, the crystalline existence with trigonal crystal system was when the received films were processed by continuous violet laser (405 nm) with power (1W) for different laser irradiation time using different number of times a laser scan (0, 6, 9, 12, 15 and 18 times) with total irradiation time(0,30,45,60,75,90 min</p> ... Show More
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Publication Date
Wed Feb 27 2019
Journal Name
Journal Of Nano Research
A Specific NH&lt;sub&gt;3&lt;/sub&gt; Gas Sensor of a Thick MWCNTs-OH Network for Detection at Room Temperature
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NH3 gas sensor was fabricated based on deposited of Functionalized Multi-Walled Carbon Nanotubes (MWCNTs-OH) suspension on filter paper substrates using suspension filtration method. The structural, morphological and optical properties of the MWCNTs film were characterized by XRD, AFM and FTIR techniques. XRD measurement confirmed that the structure of MWCNTs is not affected by the preparation method. The AFM images reflected highly ordered network in the form of a mat. The functional groups and types of bonding have appeared in the FTIR spectra. The fingerprint (C-C stretch) of MWCNTs appears in 1365 cm-1, and the backbone of CNTs observed at 1645 cm-1. A homemade sensi

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Application of Randomly Amplified Polymorphic DNA (RAPD) Technique to Estimate Genetic Distance among Some Methicillin Resistant Staphylococcus aureus Isolated from Different Iraqi Hospitals
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Methicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The impact of the Arab Islamic environment on contemporary painting" The artist Abdul Rahman Al-Suleiman as a model".: محمود حسين عبد الرحمن
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  This research means a study (the impact of the Arab-Islamic environment on contemporary painting, the artist Abd al-Rahman al-Suleiman as a model). The research falls into two axes: the first: the theoretical axis, and the second: the applied axis. The first axis dealt with an introduction that contained: (the research problem, its importance, its goal, its limits, and the definition of terms). This research aims to uncover (the impact of the Arab-Islamic environment on contemporary painting, and the artist Suleiman was a model). And the research limits spatially: Saudi Arabia, and temporally: 2010-2014. This theme included two topics: The first: the characteristics of the Saudi environment and its impact on art. The second: the s

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Difficulties of Understanding English Breaking News Headlines by Iraqi EFL Learners at the University Level: عبد القادر طالب نعيم, و جمعة قادر حسين
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Understanding breaking news necessitates a special attention, since they are written with a special style. The study aims at identifying the difficulties faced by the Iraqi university EFL learners in comprehending English breaking news. The study included 10 fourth year students enrolled at the Department of English, College of Education for Humanities, University of Anbar. Thus, a questionnaire as a research instrument, was sent online to the students. The questionnaire points were related to the identification of difficulties faced by the learners in comprehending English breaking news. The data of the study were (10) headlines selected purposively from Euronews website. The data were qualitatively analyzed based on quantifying the qua

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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
Die Dimensionen der Kurzgeschichte”Steh auf, steh doch auf“ The Dimension of short story (wake, Wake) 1958 by the German writer, Heinrich Böll.
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In dieser Kurzgeschichte werden die Züge der Trümmerliteratur präzis dargestellt. Die wurde von Heinrich Böll im Jahr 1958 geschrieben. In der vorliegenden Arbeit konzentriere ich mich auf vielfältige Stoffe in Bezug auf die Lage nach dem Zweiten Weltkrieg. So gab ich dieser Arbeit einen besonderen Titel, der die Dimensionen dieser Kurzgeschichte heißt. Ich meine hier, die profunde Interpretation dieses Werkes, denn ich fand zwar hinter einigen Wörtern eine ganze Geschichte, die uns der Erzähler dadurch zeigen wollte.

So teilte ich diese Wörter (Grab, Schatten, Last, Schrei) als Dimensionen, von denen diese Arbeit umgekreist wird.

Diese Arbeit besteht aus vier Kapiteln, die aufeinander aufgebaut sind. Im ersten K

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Applying the substance-field model mechanism to problem solving in industrial product design: محمد علي حسين القيسي
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  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Osman Mazlumun şiirlerınde ve hoyratlarında kötümserlik duyguları The Pessimistic Feelings in Ottoman Madhalom 's Al- Khouairatand poetry
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Irak Türkmen edebiyatının divan şiirlerinde büyük simalardan sayılan , ve

Irak Türklerinin en içli şairi olan Osman Mazlum .Şiirleri yalnızlık hem ve kederle

dolu olan şairin , her zaman büyük bir üzüntüye kablandığı için bunun tüm

şiirlerinde yansıtmıştır . Her zaman kaderden şikayetci olan şiirlerinde (Mazlum)

mahlasını kullanmıştır . Şairin klasik edebiyatında önemli bir yeri vardır . Hoyrat

yoluyla edebiyata giren mazlum'un gönül yarası bu aşıkla dolunca feyizlenmeye

ve türlü nağmelerle seslenmeğe başladı . İşte bu güne kadar yazmış olduğu şiirler

o sesler hep ahang , terennüm ve tesavırıdır . Bende bu araştırmada i

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Publication Date
Tue Dec 20 2022
Journal Name
Biomedical And Pharmacology Journal
Phytochemical Comparison Study for Evaluating the Hypolipidemic Effect Between Two Iraqi Pepper Spp in the Rats Model.
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Hypercholesterolemia is a predominant risk factor for atherosclerosis and cardiovascular disease (CVD). The World Health Organization (WHO), ) recommended reducing the intake of cholesterol and saturated fats. On the other hand, limited evidence is available on the benefits of vegetables in the diet to reduce these risk factors, so this research was conducted to compare the hypolipidemic effect between the extracts of two different types of Iraqi peppers, the fruit of the genus Capsicum traditionally known as red pepper extract (RPE), and Piper nigrum as black pepper extract (BPE), respectively, in different parameters and histology of the liver of the experimental animals. The red pepper was extracted by ethyl acetate, while the black pepp

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