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).
The current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)
... Show MoreIn this research we assumed that the number of emissions by time (𝑡) of radiation particles is distributed poisson distribution with parameter (𝑡), where < 0 is the intensity of radiation. We conclude that the time of the first emission is distributed exponentially with parameter 𝜃, while the time of the k-th emission (𝑘 = 2,3,4, … . . ) is gamma distributed with parameters (𝑘, 𝜃), we used a real data to show that the Bayes estimator 𝜃 ∗ for 𝜃 is more efficient than 𝜃̂, the maximum likelihood estimator for 𝜃 by using the derived variances of both estimators as a statistical indicator for efficiency
The present study focused mainly on the vibration analysis of composite laminated plates subjected to
thermal and mechanical loads or without any load (free vibration). Natural frequency and dynamic
response are analyzed by analytical, numerical and experimental analysis (by using impact hammer) for
different cases. The experimental investigation is to manufacture the laminates and to find mechanical
and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus,
longitudinal and transverse thermal expansion and thermal conductivity. The vibration test carried to
find the three natural frequencies of plate. The design parameters of the laminates such as aspect ratio,
thickness
(1)
Low-pressure capacitively coupled RF discharge Ar plasma has been studied using Langmuir probe. The electron temperature, electron density and Debay length were calculated under different pressures and electrode gap. In this work the RF Langmuir probe is designed using 4MHz filter as compensation circuit and I-V probe characteristic have been investigated. The pressure varied from 0.07 mbar to 0.1 mbar while electrode gap varied from 2-5 cm. The plasma was generated using power supply at 4MHz frequency with power 300 W. The flowmeter is used to control Argon gas flow in the range of 600 standard cubic centimeters per minute (sccm). The electron temperature drops slowly with pressure and it's gradually decreased when expanding the electro
... Show More
(1)
Objective: Diarrhea is a symptom of a variety of conditions may attack the child. It considered one of
mam causes of mortality rates especially in low socio- economic level countries. The child can be
easily got dehydration and pass from loss of too much body fluid and due to the Common thoueht of
increasing the incidence of diarrhea during summer season, this study is done to find out the relation
between the high incidences rate of diarrhea and weather variation
Methodology: This survey conducted in AL- Markazi Child's Teaching Hospital for the year 2005 the
data were gathered from hospital records for the period (January - December) and age groups
taxonomy used by hospital applied. Descriptive statistical analysis
(7)
(3)
New 1,2,4-triazole derivatives of 2-mercaptobenzimidazole (MB) are reported. Ethyl (benzimidazole-2-yl thio) acetate (1) has been prepared by condensing 2-mercaptobenzimidazole with ethylchloroacetate. The ester (1) on reacting with hydrazine hydrate gave the corresponding acetohydrazide(2)which was reacted separately with phenylisocyanate and phenylisothiocyanate, followed by ring closure in an alkaline medium giving 3-[(benzimidazole-2-yl thio) methyl]-4-phenyl-1,2,4-triazole-5-ol and 3-[(benzimidazole-2-yl thio) methyl]-4-phenyl-1,2,4-triazole-5-thiol respectively (6,7). Reaction of acetohydrazide (2) with CS2 and ethanol/KOH, gave dithiocarbazate salt (8). Cyclization of (8) with hydrazine hydrate gave 3-[(benzimi
... Show More
The antiphytopathogenic effects of the crude methanol extract of Cladophora glomerata (Lin.) Kützing (Cladophoraceae) which isolated from Al Rashidiya region at north of Baghdad was investigated against two type of plant fungi (Pythium altimum and Rhizoctonia solani) which causes damping off disease where isolated from covered cucumber field in Al-Alyosifia region. Hot methanol extract showed antifungal activity against the two species of fungi in different concentrations(10,25,50 mg/ml) of extract to Cladophora glomerata as percentage inhibition (51.63 ,72.8 ,83.71) and (56.18 ,77.41 ,100)comparing with Pythium altimum and Rhizoctonia solani respectively .primary detection of active compounds showed that macroalgae (Cladoph
... Show More
Various industrial applications include the dyeing of textiles, paper, leather, and food products, as well as the cosmetics industry. Physic-chemical methods are required to breakdown dyes because they are known to be harmful and persistent in the environment. Many companies' treated effluents contain small amounts of dyes. When it comes to removing dye from wastewater, adsorption has verified to be aneconomical alternative to more traditional treatment procedures. It's important to degrade color impurities in industrial effluents since they constitute a serious health and environmental concern. One way that's been tried is using clay minerals as an adsorbent. Using adsorption for removing
... Show More