The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Abstract

The current study aims to identify the resilience of university students, as well as identify the differences in resilience according to the variable of gender and specialization. The research sample consisted of (382) students studying at Baghdad University. To measure Resilience, a questionnaire of (48) items was designed to collect the needed data. The results showed that the students of the University of Baghdad possess resilience. There are no differences in resilience according to gender and specialization.

Experimental densities, viscosities η, and refractive indices n_D data of the ternary  ethanol+ n-hexane + 3-methyl pentane system have been determined at temperatures 293.15,303.15 and 313.15 K and at atmospheric pressure then these properties were calculated theoretically by using mixing rules for densities, viscosities and refractive indices .After that the theoretical data and the experimental data were compared due to the high relative errors in viscosities an equation of viscosity was proposed to decrease the relative errors.

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

Chapter-1

Problem of the research: 

The studies and researches have noticed the aggravation of violence practice in all educational means using different and innovated styles against children in the school and house in order to upbringing by the parents or the school .

It is a training method for the person to participate in the society and prepare him to be an effective member.

The current research confines the children in age (6-12) years old representing the primary stage who face different kind of violence during the familiar or school education.

The current research aims to:

1 – The kinds of violence which happens to the children in the primary

The oxidative degradation of Orange G dye by nanosized CeO₂ catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO₂ cubic phase.  The FTIR result showed the effect of calcination temperature for CeO₂ was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

Financial funding of a construction firm plays an important role in all aspects of the process development. It has been noted that financial crises have a direct impact on the construction industry. The Iraqi government, whether locally or globally, has faced a severe shortage of financing which has resulted in incomplete projects. Due to the financial crisis that Iraq went through which led to the suspension of many residential complex projects and the difficulty of the use of public financing methods, we researched the private financing (public-private partnership) methods instead of public financing methods in residential complex projects implementation. This study verified the financial problems and the factors that relate to th

A new way to Systems concentrates have been clarified and that allows a concentration high and analysis to automatically wavelengths of the spectrum of this system analyst of the spectrum and the center is built on Holucram Nafez gives less absorbency with efficient diffraction high when the wavelength (900 nm), which will be useful for Khallaya solar