يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.
Adhrt all fungal biological control ability Tdhadah less than 2 repel Alaftran Almamradan showed leaky mushroom Biological control is thermally laboratories and different concentrations of 5, 10 and 20% inhibition in the growth of fungus colonies amounted to 3.8 cm and 3.1 and 2.4 respectively in comparison with control 9 cm
To assess the total hip replacement patients’ knowledge of home – care regarding pain management, medication therapy, wound care, mobility limitation and complications may occur in the post hip replacement surgery, and to assess relationship between some variables such as, age level of education, sex & marital status with home- care knowledge. A descriptive study was used to assess the hip-replacement patient home-knowledge, a purposive sampling of (60) hip-replaced –patients were selected from Gazy Alhariri Hospital (central of surgical profession ) and Alwasity Hospital ( plastic surgery) , the questionnaire obtains two parts , part one, which included socio-demographical characteristics of the samp
... Show MoreThis research dealt with desalting of East Baghdad crude oil using pellets of either anionic, PVC, quartz, PE, PP or
nonionic at different temperature ranging from 30 to 80 °C, pH from 6 to 8, time from 2 to 20 minutes, volume percent
washing water from 5 to 25% and fluid velocity from 0.5 to 0.8 m/s under voltage from 2 to 6 kV and / or using additives
such as alkyl benzene sulphonate or sodium stearate. The optimum conditions and materials were reported to remove
most of water from East Baghdad wet crude oil.
Polyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas
... Show MoreIn this study, aluminum nanoparticles (Al NPs) were prepared using explosive strips method in double-distilled deionized water (DDDW), where the effect of five different currents (25, 50, 75, 100 and 125 A) on particle size and distribution was studied. Also, the explosive strips method was used to decorate zinc oxide particles with Al particles, where Al particles were prepared in suspended from zinc oxide with DDDW. Transmission electron microscopy (TEM), UV-visible absorption spectroscopy, and x-ray diffraction are used to characterize the nanoparticles. XRD pattern were examined for three samples of aluminum particles and DDDW prepared with three current values (25, 75 and 125 A) and three samples prepared with the same currents for zin
... Show MoreIn this review of literature, the light will be concentrated on the role of stem cells as an approach in periodontal regeneration.
Aneurysms of the cortical branches of the middle cerebral artery (MCA) are rare. They usually are secondary to traumatic or infectious etiologies and are rarely idiopathic. The specific characteristics of idiopathic aneurysms in such location are not well defined in the literature. The authors report a rare case of a ruptured giant idiopathic cortical MCA aneurysm with review of the available literature on this clinical entity.
A 24-year-old female presented with headache, disturbed level of consciousness, and right-sided weakness. Imaging studies showed a left frontoparietal intracer
The analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is
... Show MoreIn this paper, a dynamic investigation is done for strip, rectangular and square machine foundation at the top surface of two-layer dry sand with various states (i.e., loose on medium sand and dense on medium sand). The dynamic investigation is performed numerically using finite element programming, PLAXIS 3D. The soil is expected as a versatile totally plastic material that complies with the Mohr-Coulomb yield criterion. A harmonic load is applied at the base with an amplitude of 6 kPa at a frequency of (2 and 6) Hz, and seismic is applied with acceleration – time input of earthquake hit Halabjah city north of Iraq. A parametric study is done to evaluate the influence of changing L/B ratio (Length=12,6,3 m and width=3 m), type of sand
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