The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

CdSe alloy has been prepared successfully from its high purity elements. Thin films of this alloy with different thicknesses (300,700)nm have been grown on glass substrates at room temperature under very low pressure (10-5)Torr with rate of deposition (1.7)nm/sec by thermal evaporation technique, after that these thin films have been heat treated under low pressure (10-2)Torr at (473,673)K for one hour. X-ray patterns showed that both CdSe alloy and thin films are polycrystalline and have the hexagonal structure with preferential orientation in the [100] and [002] direction respectively. The optical measurements indicated that CdSe thin films have allowed direct optical energy band gap, and it increases from (1.77- 1.84) eV and from

This work concerns the thermal and sound insulation as well as the mechanical properties of polymer matrix composite reinforced with glass fibers. These fibers may have dangerous effect during handling, for example the glass fibers might cause some damage to the eyes, lungs and even skin. For this reason the present work, investigates the behavior of polymer composite reinforced with natural fibers (Plant fibers) as replacement to glass fibers. Unsaturated Polyester resin was used as matrix material reinforced with two types of fibers, one of them is artificial (Glass fibers) and the other type is natural (Jute, Fronds Palm and Reed Fibers) by hand lay-up technique. All fibers are untreated with any chemical solvent. The Percentage of mi

Nanoparticles of Pb_1-xCd_xS within the composition of 0≤x≤1 were prepared from the reaction of aqueous solution of cadmium acetate, lead acetate, thiourea, and NaOH by chemical co-precipitation. The prepared samples were characterized by UV-Vis spectroscopy(in the range 300-1100nm) to study the optical properties, AFM and SEM to check the surface morphology(Roughness average and shape) and the particle size. XRD technique was used to determine the crystalline structure, XRD technique was used to determine the purity of the phase and the crystalline structure, The crystalline size average of the nanoparticles have been found to be 20.7, 15.48, 11.9, 11.8, and 13.65 nm for PbS, Pb_0.75Cd_0.25S,

Background: This study aimed to compare the mechanical properties between four groups of newly fabricated combination wires according to their method of union, according to the gauges of wires and a comparison were made between them and their originals. Materials and method: A total of 60 stainless steel combination wires were fabricated , divided into four groups according to gauge of wires and their method of union, each of them with 15 samples, the groups were welded (0.016x0.022-0.016 and 0.016x0.022-0.018) and soldered (0.016x0.022-0.016 and 0.016x0.022-0.018), samples were made according to certain parameters which were : for the welded samples: length,weight, duration of pulsation and size of copper electrode tips used; for the sold

In this study, an easy, low-cost, green, and environmentally
friendlier reagents have been used to prepare CdS QDs, in chemical
reaction method by mixed different ratio of CdO and sulfur in
paraffin liquid as solvent and oleic acid as the reacting media in
different concentration to get the optimum condition of the reaction
to formation CdS QDs. The results give an indication that the
behavior is at small concentration of 4ml of the oleic acid is best
concentration which give CdS QDs of small about to 9.23 nm with
nano fiber configuration.

The composites were manufactured and study the effect of addition of filler (nanoparticles SiO2 treated with silane) at different weight ratios (1, 2, 3, 4 and 5) %, on electrical, mechanical and thermal properties. Materials were mixed with each other using an ultrasound, and then pour the mixture into the molds to suit all measurements. The electrical characteristics were studied within a range of frequencies (50-1M) Hz at room temperature, where the best results were shown at the fill ratio (1%), and thermal properties at (X=3 %), the mechanical properties at the filler ratio (2%).