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 a

This research includes structure interpretation of the Yamama Formation (Lower Cretaceous) and the Naokelekan Formation (Jurassic) using 2D seismic reflection data of the Tuba oil field region, Basrah, southern Iraq. The two reflectors (Yamama and Naokelekan) were defined and picked as peak and tough depending on the 2D seismic reflection interpretation process, based on the synthetic seismogram and well log data. In order to obtain structural settings, these horizons were followed over all the regions. Two-way travel-time maps, depth maps, and velocity maps have been produced for top Yamama and top Naokelekan formations. The study concluded that certain longitudinal enclosures reflect anticlines in the east and west of the study ar

This research studied the effect of magnetized water in concrete preparation and its effect on the presenting of cement in concrete mixtures also to find the ability of reducing the amount of cement in preparing one cubic meter, this is not exceed than 10% in one mixture , The experiments showed the preparation of standard cubes from the concrete which was used two kind of water magnetized water which was prepared by passing the tap water through the systems of different magnetic strength in terms of (6000,9000) Gauss and the ordinary water . The velocity of water through the magnetic field, which gives us the highest value for the compressive strength, was up to 1m/sec. to determine the best magnetic intensity, we examined The comp

The research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.

The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to

Artemia fransiscana is one of the most important live food for commercial larval aquaculture. The aim of this study is to investigate the effects of 890 nm diode laser irradiation on Artemia capsulated cysts using (1-10) minutes exposure time, and 2.26x10-3 J/cm2 Fluence. The Artemia samples were obtained from two locations: Dyalaa and Basraa. After irradiation, hatching percentage (H %) and hatching efficiency(HE) of Artemia were measured after 24 and 48 hours of incubation. The results of the effect of laser light on the capsulated cysts from Dyalaa showed that the optimum dose for enhancing (H %) after 24 hours of incubation is using 10 minutes exposure time, while after 48 hours of incubation the (H %) enhancement can be achieved

The Taylor series is defined by the f and g series. The solution to the satellite's equation of motion is expanding to generate Taylor series through the coefficients f and g. In this study, the orbit equation in a perifocal system is solved using the Taylor series, which is based on time changing. A program in matlab is designed to apply the results for a geocentric satellite in low orbit (height from perigee, hp= 622 km). The input parameters were the initial distance from perigee, the initial time, eccentricity, true anomaly, position, and finally the velocity. The output parameters were the final distance from perigee and the final time values. The results of radial distance as opposed to time were plotted for dissimilar times in

The aim of this study is for testing the applicability of Ramamoorthy and Murphy method for identification of predominant pore fluid type, in Middle Eastern carbonate reservoir, by analyzing the dynamic elastic properties derived from the sonic log. and involving the results of Souder, for testing the same method in chalk reservoir in the North Sea region. Mishrif formation in Garraf oilfield in southern Iraq was handled in this study, utilizing a slightly-deviated well data, these data include open-hole full-set logs, where, the sonic log composed of shear and compression modes, and geologic description to check the results. The Geolog software is used to make the conventional interpretation of porosity, lithology, and saturation. Also,

Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f