The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

The study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha

The leaves and stems of the local Purslane plant ( Portulaca oleracea oleracea L. ) were used to preapare the extract of two types ( wet and dried extractions) the extracts were prepared by weighting of 60grams of the wet and the dried plant individually, then boiled in 500ml of distal water. Finally the volume was completed to1 liter, then we used these extracts to prepare of 8 types of the culture media contained basic, selective and enrichment media for growing a group of pathogenic bacteria. 8 types of bacteria were used for this purpose: Escherichia coli, Pseudomonas flouresence, Staphylococcus aureus , Staphylococcus epidermidis, Bacillus subtilis , Klebsiella pneumoniae , Proteus mirabilis and Proteus vulgaris. The stastica

Free Space Optical (FSO) technology offers highly directional, high bandwidth communication channels. This technology can provide fiber-like data rate over short distances. In order to improve security associated with data transmission in FSO networks, a secure communication method based on chaotic technique is presented. In this paper, we have turned our focus on a specific class of piece wise linear one-dimensional chaotic maps. Simulation results indicate that this approach has the advantage of possessing excellent correlation property. In this paper we examine the security vulnerabilities of single FSO links and propose a solution to this problem by implementing the chaotic signal generator “reconfigurable tent map”. As synchronizat

An experimental analysis was included to study and investigate the mass transport behavior of cupric ions reduction as the main reaction in the presence of 0.5M H₂SO₄ by weight difference technique (WDT). The experiments were carried out by electrochemical cell with a rotating cylinder electrode as cathode. The impacts of different operating conditions on mass transfer coefficient were analyzed such as rotation speeds 100-500 rpm, electrolyte temperatures 30-60 , and cupric ions concentration 250-750 ppm. The order of copper reduction reaction was investigated and it shows a first order reaction behavior. The mass transfer coefficient for the described system was correlated with the aid of dimensionless groups as fo

This work concerned on nanocrystalline NiAl2O4 and ZnAl2O4 having spinel structure prepared by Sol–gel technique. The structural and characterization properties for the obtained samples were examined using different measurements such as X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), finally, Field emission scanning electron microscope (FESEM).The Spinel-type for two prepared compound (NiAl2O4) and (ZnAl2O4) at different calcination temperature examined by XRD. Williamson-Hall Methods used to estimate crystallite size, Average distribution crystallite size of two compound were, 34.2 nm for NiAl2O4 and32.6 for ZnAl2O4, the increase in crystallite size affecting by increasing in calcination temperature for both comp

In this study, the effect of pumping power on the conversion efficiency of nonlinear crystal (KTP) was investigated using laser pump-power technique. The results showed that the higher the pumping power values, the greater the conversion efficiency (η) and, as the crystal thickness increases within limitations, the energy conversion efficiency increases at delay time of (0.333 ns) and at room temperature. Efficiency of 80% at length of KTP crystal (L = 1.75 X 10^-3 m) and P_in = 28MW, and also, compare the experimental results with numerical results by using MATLAB program. 

In the present work, a z-scan technique was used to study the nonlinear optical properties, represented by the nonlinear refractive index and nonlinear absorption coefficients of nanoparticles cadmium sulfide thin film. The sample was prepared by the chemical bath deposition method. Several testing were done including, x-ray, transmission and thickness of thin film. z-Scan experiment was performed at two wavelengths (1064 nm and 532 nm) and different energies. The results showed the effect of self-focusing in the material at higher intensities, which evaluated n2 to be (0.11-0.16) cm2/GW. The effect of two-photon absorption was studied, which evaluated β to be (24-106) cm/GW. In addition, the optical limiting behavior has been studied.

         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method