This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Hypothesis CO2 geological storage (CGS) involves different mechanisms which can store millions of tonnes of CO2 per year in depleted hydrocarbon reservoirs and deep saline aquifers. But their storage capacity is influenced by the presence of different carboxylic compounds in the reservoir. These molecules strongly affect the water wetness of the rock, which has a dramatic impact on storage capacities and containment security. However, precise understanding of how these carboxylic acids influence the rock’s CO2-wettability is lacking. Experiments We thus systematically analysed these relationships as a function of pressure, temperature, storage depth and organic acid concentrations. A particular focus was on identifying organic acid conce

In this study, experimental mortar combinations with 1% micro steel fibers, were examined to create geopolymer mortars. To test the effect of the fibers on the mortar's resistance, the geopolymer mortar was designed with various proportions of more environmentally friendly materials fly ash and slag. The percentage of fly ash by weight was 50, 60, and 70% of the slag. The best results were obtained when a 50:50 ratio of fly ash and slag were mixed with 1% micro steel fibers. The results showed that the mixtures containing fibers performed better in the considered tests (toughness index, ductility index, and resilience index). In the impact resistance test, the mixture contained 50% fly ash by weight of the slag with a temperature of

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

This study includes using green or biosynthesis-friendly technology, which is effective in terms of low cost and low time and energy to prepare V₂O₅NPs nanoparticles from vanadium sulfate VSO₄.H₂O using aqueous extract of Punica Granatum at a concentration of 0.1M and with a basic medium PH= 8-12. The V₂O₅NPs nanoparticles were diagnosed using several techniques, such as FT-IR, UV-visible with energy gap Eg = 3.734eV, and the X-Ray diffraction XRD was calculated using the Debye Scherrer equation. It was discovered to be 34.39nm, Scanning Electron Microscope (SEM), Transmission Electron Microscopy TEM. The size, structure, and composition of synthetic V₂O₅