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

The species Vitex agnus-castus is an important medicinal plants and it is one of the cultivated and dicotyledon plants in Iraq. The anatomical of stem, petiole, midrib area, epidermis, veins, type of leaf stomata and seeds were studied by light microscope. In this research, shows the knowledge of anatomical characteristics of the studied plant, showing its importance as taxonomic characteristics through the sections of the stem, petiole, the midrib and the petals.

Flow unit and reservoir rock type identification in carbonates are difficult due to the intricacy of pore networks caused by facies changes and diagenetic processes. On the other hand, these classifications of rock type are necessary for understanding a reservoir and predicting its production performance in the face of any activity. The current study focuses on rock type and flow unit classification for the Mishrif reservoir in Iraq's southeast and the study is based on data from five wells that penetrate it. Integration of several methods was used to determine the flow unit based on well log interpretation and petrophysical properties. The flow units were identified using the Quality Index of Rock and the Indicator of Flow Zone. Th

Piezoelectric structures are nowadays used in many different applications. A better understanding of the influence of material properties and geometrical design on the performance of these structures helps to develop piezoelectric structures specifically designed for their application. Different equivalent circuits have been introduced in the literature to investigate the behaviour of piezoelectric transducers. The model parameters are usually determined from measurements covering the characteristic frequencies of the piezoelectric transducer. This article introduces an analytical technique for calculating the mechanical and electrical equivalent system parameters and characteristic frequencies based on material properties and geom

Forty one isolates of genus Proteus were collected from 140 clinical specimens such as urine, stool, wound, burn, and ear swabs from patients of both sex. These isolates were identified to three Proteus spp. P. mirabilis, P. vulgaris and P. penneri .The ability of these bacteria to produce L-asparaginase II by using semi quantitative and quantitative methods was determined. P. vulgaris Pv.U.92 was distinguished for high level of L-asparaginase II production with specific activity 1.97 U/mg. Optimum conditions for enzyme production were determined; D medium with 0.3% of L-asparagine at pH 7.5 with temperature degree 35°C for incubation. Ultrasonication was used to destroy the P. vulgaris Pv.U.92 cells then ASNase II was extracted and pu

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

Lithium–Manganese ferrites having the chemical formula (Li0.5-0.5x Mnx Fe2.5-0.5x O4), (0 ≤ x ≤ 1) were prepared by double sintering powder processing. The density of the ferrite increased with Mn content while the porosity was noticed to decrease. The dielectric constant was found to increase at high frequencies more rapidly than the low ones. The dielectric constant found to decrease with Mn content. The decrease in loss factor with frequency agreed with Deby’s type relaxation process. A maximum of dielectric loss factor was observed when the hopping frequency is equal to the external electric field frequency. Manganese substitution reduced the dielectric loss in ferrite. The variation of tanδ with frequency shows a similar na

Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

Abstract:The optimum design of the magnetic deflector with the lowest values of the radial and spiral distortion aberration coefficients was computed. The optimized calculations were made using three models, Glaser bell-shaped, Grivet-lenz and exponential models. By using the optimum axial field distribution, the pole pieces shape which gave rise to those field distributions was found by using the reconstruction method. The calculations show that the results of the three models coincide at the lower values of the excitation parameter. In general the Glaser- bell shaped model gives the optimum results at the whole range of the excitation parameter under investigation.The negative values of the spiral distortion aberration coefficient appears