The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

ملخص البحث
تبحث الدراسھ عن تنفیذ افضل لمفھوم التعلم مدى الحیاة كھیكل موجھ للسیاسة التربویة في العراق بشكل عام وفي
التعلیم العالي بشكل خاص. تحدد الدراسة استراتجیات التعلم مدى الحیاة وتناقش اھمیتھ وسماتھ الرئیسیة لتسھیل
الوصول الى فرص تعلم متمیز و ملائم لحاجات الطلبة مدى الحیاة، كما تناقش دور الجامعة في تحقیق ھذا الھدف.

Abstract The purpose of this study, teach the art of performing Olympic lifts (snatch and, clean and jerk) using the two methods are instructional (self-learning associated with the model) and (reverse style of partial way). Identify the effectiveness of these methods in learning the art of performance and style of the best Olympic lifting in the learning and retention of novice for Olympic lifts. The research sample consisted of 16 lifters were selected purposively representing specialist center for the care of athletic talent to weightlifting for ages 14 years. The sample was divided into two experimental, Each group (8) eight weightlifters. The experimental group used the style of the first self-learning associated with the m

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

       The subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to

Exploitation of mature oil fields around the world has forced researchers to develop new ways to optimize reservoir performance from such reservoirs. To achieve that, drilling horizontal wells is an effective method. The effectiveness of this kind of wells is to increase oil withdrawal. The objective of this study is to optimize the location, design, and completion of a new horizontal well as an oil producer to improve oil recovery in a real field located in Iraq. “A” is an oil and gas condensate field located in the Northeast of Iraq. From field production history, it is realized the difficulty to control gas and water production in this kind of complex carbonate reservoir with vertical producer wells. In this study, a horizont

A spectrophotometric determination of azithromycin was optimized using the simplex model. The approach has been proven to be accurate and sensitive. The analyte has been reacted with bromothymol blue (BTB) to form a colored ion pair which has been extracted in chloroform in a buffer medium of pH=4 of potassium phthalate. The extracted colored product was assayed at 415 nm and exhibited a linear quantification range over (1 - 20) g/ml. The excipients did not exhibit any interferences with the proposed approach for assaying azithromycin in pharmaceutical formulations.

The issue of image captioning, which comprises automatic text generation to understand an image’s visual information, has become feasible with the developments in object recognition and image classification. Deep learning has received much interest from the scientific community and can be very useful in real-world applications. The proposed image captioning approach involves the use of Convolution Neural Network (CNN) pre-trained models combined with Long Short Term Memory (LSTM) to generate image captions. The process includes two stages. The first stage entails training the CNN-LSTM models using baseline hyper-parameters and the second stage encompasses training CNN-LSTM models by optimizing and adjusting the hyper-parameters of

The current research aims at detecting Brain Dominance Learning Styles distinguished
and ordinary secondary school students (males and females).The researcher adopted Torrance
measure, known as ‘the style of your learning and thinking to measure Brain Dominance
Learning Styles’, the codified version of Joseph Qitami (1986); picture (a). The researcher
verified the standard properties of tool. The final application sample was 352 distinguished
and ordinary students; 176 distinguished male and female students and 176 ordinary male and
female students at the scientific fifth level of secondary school from schools in the province of
Baghdad, AL- KarKh Education Directorates in the First and Second . and who have been