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).
This research focuses on shedding light on the most important criteria by which the translator can achieve total success with regard to the translation of scientific texts whose written language in Spanish is greatly influenced by expressions and words adopted from the English language and other world languages, in addition to exposing the most outstanding difficulties that translators face when translating from Spanish to Arabic, giving the most appropriate solutions in this regard.
Resumen
El presente trabajo de investigación se centra en echar luz sobre los criterios más importantes por los cuales el traductor puede conseguir el total éxito en la traducción de los textos científicos cuyo lenguaje
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Crude soybean peroxidase (SBP), isolated from soybean seed coats (hulls) at unusually low concentrations, catalyses the oxidative polymerisation of hazardous aqueous benzidine and its 3,3′-dichloro, 3,3′-dimethyl and 3,3′-dimethoxy derivatives in the presence of hydrogen peroxide. The optimum operating conditions for oxidation of 0·10 mM benzidine were investigated. At pH 5, the hydrogen peroxide-to-substrate concentration ratio was 1·5 and the minimum SBP concentration required to achieve at least 95% conversion of the benzidine in synthetic wastewater was 0·43 mU/ml. Progress curves were established for the conversion of the four substrates, and apparent first-order rate constants were derived. Enzyme-catalysed polym
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Background: Dental anomalies are abnormal tooth condition occurs due to certain genes or environmental factor disturb tooth development during morphodifferentiation stages, affecting group of teeth or entire dentition. The aim of the study is to evaluate the frequency of occurrence of dental anomalies among dental student. Materials and Methods: Three hundred dental students with age ranged (18-23 years) were examined clinically and radiographically searching for dental anomalies in shape, number and position. Results: Only 25 students (8.3 %) from the total sample (300) had dental anomalies, female form the higher percentage of anomalies (about 68%) compared to male (32%). The age group (22 years) which was the larger group had a higher
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Frequently, Load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some sections poorly drained are the main failure types found in some of the newly constructed road within Baghdad as well as other cities in Iraq. The use of hydrated lime in pavement construction could be one of the possible steps taken in the direction of improving pavement performance and meeting the required standards. In this study, the mechanistic properties of asphalt concrete mixes modified with hydrated lime as a partial replacement of limestone dust mineral filler were evaluated. Seven replacement rates were used; 0,0.5, 1, 1.5, 2, 2.5 and 3 percent by weight of aggregate. Asphalt concrete mixes were prepared at their
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This paper discusses the method for determining the permeability values of Tertiary Reservoir in Ajeel field (Jeribe, dhiban, Euphrates) units and this study is very important to determine the permeability values that it is needed to detect the economic value of oil in Tertiary Formation. This study based on core data from nine wells and log data from twelve wells. The wells are AJ-1, AJ-4, AJ-6, AJ-7, AJ-10, AJ-12, AJ-13, AJ-14, AJ-15, AJ-22, AJ-25, and AJ-54, but we have chosen three wells (AJ4, AJ6, and AJ10) to study in this paper. Three methods are used for this work and this study indicates that one of the best way of obtaining permeability is the Neural network method because the values of permeability obtained be
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This paper describes flexural behavior of two spans continuous rectangular concrete beams reinforced with mild steel and partially prestressing strands, to evaluate using different prestressing level and prestressing area in continuous prestressed beams at serviceability and ultimate stages. Six continuous concrete beams with 4550 mm length reinforced with mild steel reinforcement and partially prestressed with two prestressing levels of (0.7fpy or 0.55fpy.) of and different amount of 12.7 mm diameter seven wire steel strand were used. Test results showed that the partially prestressed reinforced beams with higher prestressing level exhibited the narrowest crack width, smallest deflection and strain in both steel and concrete at ul
... Show MoreThis study aims to investigate the behavior and strength of self-compacted ferrocement slabs under punching shear load. Experimental results of thirteen square ferrocement slabs of 500×500 mm simply supported on all edges are presented. The main parameters investigated include the volume fraction of reinforcement, slab thickness and size of load-bearing plate. The load deflection and cracking characteristics of the tested slabs are studied and compared. The test results showed that the volume fraction of wire mesh has significant effect on both ultimate load and displacement. The increase of slab thickness leads to decrease in deflection values and increase in stiffness of slabs. Both ductility and stiffness increase as the
... Show MoreAsphaltene is one of the fractions of the crude oil which is soluble in aromatics such as benzene or toluene and insoluble in alkane such as n-heptane, n-pentane or petroleum ether (mixture of alkane compounds). Asphaltene precipitation is one of the most common problems that sometimes occurs in both oil recovery and refinery processes as a result of changing in pressure, oil composition, or temperature. Therefore the stability of asphaltene in the crude oil must be studied to show the tendency of it for precipitating asphaltene to prevent it (Asphaltene precipitation and deposition problem) and eliminate the burden of high treatment costs.
In the present study, saturate, aromatic, resin and asphaltene (SAR
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Road accidents have been identified as one of the main causes of death and have a significant effect on public health challenges, economic growth and development. The Iraqi transport infrastructure has suffered from the effects of war, carelessness, and lack of investment. As a result, road traffic accidents have increased, and the current efforts to address road safety are minimal in comparison to the growing level of citizen suffering. The objective of this study was to provincially analyze traffic accidents in Iraq using data from 2010 to 2020 to shed light on the current situation. Three key conclusions were made from the results: first, people aged 35 years and under was the age group recorded in the most traffic accidents; second, Al-
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