The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

This paper introduces experimental results of eighteen simply supported reinforced concrete beams of cross sections ( ) and length 3000 mm to study the effect of lacing reinforcement on the performance of such beams under static and fatigue loads. Twelve reinforced concrete beams (two of them are casted with vertical shear reinforcement used as control beams) are tested under four points bending loading with displacement control technique and six laced reinforced concrete beams were exposed to high frequency (10 Hz) by fixing the fatigue load in each cycle. Three parameters are used in the designed beams, which are: lacing bar diameter (4mm, 6mm, and 8mm), lacing bar inclination angle to horizontal , and lacing steel rat

The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

This

The present study aimed to synthesize selenium nanoparticles (SeNPs) using aqueous extract of black currant as a reducing agent. The green synthesized black currant selenium nanoparticles (BCSeNPs) were identified by color change. The characterization of SeNPs was achieved by Ultraviolet-visible (UV–VIS) spectroscopy, scanning electron microscopy (SEM), X–ray diffraction analysis (XRD), and Fourier transform infrared spectroscopy (FTIR). These tests were used to detect: stability, morphology, size, crystalline nature, and functional groups present on the surface of BCSeNPs. The results revealed appearance of the brick-red color indicating the specific color of selenium nanoparticles, and UV-Vis spectroscopy showed band absorbanc

This study investigated the impact of lime stabilization on the fate and transformation of AgNPs. It also evaluated the changes in the population and diversity of the five most relevant bacterial phyla in soil after applying lime-stabilized sludge containing AgNPs. The study was performed by spiking an environmentally relevant concentration of AgNPs (2 mg AgNPs/g TS) in sludge, applying lime stabilization to increase pH to above 12 for two hours, and applying lime-treated sludge to soil samples. Transmission electron microscopy (TEM) and energy-dispersive X-ray spectroscopy (EDS) were used to investigate the morphological and compositional changes of AgNPs during lime stabilization. After the application of lime stabilized sludge to

Most dental works require a diagnostic impression; alginate is contemplated as the most popular material used for this purpose. Titanium dioxide nanoparticles show evidence of antimicrobial activity in the recent era, for this purpose, this study aimed to evaluate the effect of adding Titanium dioxide nanoparticles on antimicrobial activity and surface detail reproduction of alginate impression material. Materials and methods: Titanium dioxide nanoparticles (purity = 99%, size= 20nm) was added to alginate at three different concentrations (2%, 3% and 5%). 84 samples were prepared in total. Samples were tested for antimicrobial activity using a disc diffusion test, and surface detail reproduction was done using (ISO 21563:2021). One-way A

The current study aims to investigate the relationship between lipid peroxidation, represented by seminal malondialdehyde (MDA) level, and integrity of sperm plasma membrane, represented by the hypo-osmotic swelling (HOS) test score, in infertile men. One hundred and twenty Iraqi men (20 fertile and 100 infertile) shared in this study during their attendance to the High Institute for Infertility Diagnosis and Assisted Reproductive Technologies/Al- Nahrain University. The mean age of the fertile men was (30.46±0.78) years while the mean age of infertile men was (32.58±0.64) years with the duration of infertility (5.36±0.33) years. Semen samples were collected and the parameters of seminal fluid analysis were assessed; also, the HOS

The trade war, of course, leads to a sharp tension in international relations because the economy is the lifeblood of the states. In the world of trade and economy, countries began to lean towards cooperation. Economic relations after World War II were more liberal, trade barriers were removed and global trade became more flexible and smooth