Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).
Electronic Alattarh been studied long flexible factors forming the nucleus of boron in the shell model framework multipolar been identified factors was introduced into the effects of polarization heart in the first place accounts
If the living nations take care of the lives of their great people and their elderly, they will have the statues, build memorials and teach them their lives for generations, because they see this as support for their civilizations and to build their vocation. Their work, their knowledge, and their walk are living models that lead them to progress and happiness and achieve their desired good.
And Imam Ali bin Hussein carpet (), which came as a real extension of the school of the Prophet Muhammad Muhammad bin Abdullah () and the school of his grandfather Ali bin Abi Talib ().
For this purpose, this research sheds light on the educational curriculum when the Imam of the carpet (peace be upo
In this research, two drugs were bonded through amide and ester attachment, using lactic acid as aspacer binder, produced di pro drug such as Procain and Ciprofloxacin. Since Procain has ailocail anesthetic action and Ciprofloxacin as antibacterial drug was reacted with lactic acid produced ester compound (1), then the carboxylic acid of lactic acid could reacted with free Procain oil produced amide attachment, the controlled drug release in different pH values at 37C˚was studied to improve their characteristic and to minimize the side effect of the drug could be used in broad spectrum activity as atherapeutic material.This mutual prodrug was used with another biological active drug instead of single action. The prepared prodrug was charac
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The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit
... Show MoreThis article investigates the development of the following material properties of concrete with time: compressive strength, tensile strength, modulus of elasticity, and fracture energy. These properties were determined at seven different hydration ages (18 h, 30 h, 48 h, 72 h, 7 days, 14 days, 28 days) for four pure cement concrete mixes totaling 336 specimens tested throughout the study. Experimental data obtained were used to assess the relationship of the above properties with the concrete compressive strength and how these relationships are affected with age. Further, this study investigates prediction models available in literature and recommendations are made for models that are found suitable for application to early age conc
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This research aimed to develop a simulation traffic model for an urban street with heterogeneous traffic capable of analyzing different types of vehicles of static and dynamic characteristics based on trajectory analysis that demonstrated psychophysical driver behavior. The base developed model for urban traffic was performed based on the collected field data for the major urban street in Baghdad city. The parameter; CC1 minimum headway (represented the speed-dependent of the safety distance from stop line that the driver desired) justified in the range from (2.86sec) to (2.17 sec) indicated a good match to reflect the actual traffic behavior for urban traffic streets. A good indication of the convergence between simulat
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Background. Nanocoating of biomedical materials may be considered the most essential developing field recently, primarily directed at improving their tribological behaviors that enhance their performance and durability. In orthodontics, as in many medical fields, friction reduction (by nanocoatings) among different orthodontic components is considered a substantial milestone in the development of biomedical technology that reduces orthodontic treatment time. The objective of the current research was to explore the tribological behavior, namely, friction of nanocoated thin layer by tantalum (Ta), niobium (Nb), and vanadium (V) manufactured using plasma sputtering at 1, 2, and 3 hours on substrates made of 316L stainless steel (SS),
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الهدف من العمل الحالي هو استخدام مادة غير سامة وغير مكلفة ذات قدرة عالية على امتصاص الماء ، وهي طين البوكسايت، لامتصاص صبغة البروموثيمول الزرقاء من محلول مائي. تُستخدم المركبات العضوية الاصطناعية كصبغات بشكل شبه حصري في العمليات الصناعية الحديثة مثلاً في إنتاج المنسوجات والجلود والطلاء والأغذية ومستحضرات التجميل والمستحضرات الصيدلانية. تشكل هذه الأصباغ خطرًا على البيئة عند إطلاقها نظرًا لآثارها الجا
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This study deals with the estimation of critical load of unidirectional polymer matrix composite plates by using experimental and finite element techniques at different fiber angles and fiber volume fraction of the composite plate.
Buckling analysis illustrated that the critical load decreases in nonlinear relationship with the increase of the fiber angle and that it increases with the increase of the fiber volume fraction.
The results show that the maximum value of the critical load is (629.54 N/m) at (q = 0°) and (Vf = 40 %) for the finite element method, while the minimum val
... Show Morein this paper fourth order kutta method has been used to find the numerical solution for different types of first liner