Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

Adsorption studies were performed at different initial Tetracycline (TC) and Amoxicillin (AMO) concentration, different biomass dosage and type, contact time, agitation speed, and initial pH.  In the batch mode were investigated. The optimum pH of solutions is 6.5 for TC and 5 for AMO, agitation speed 200 rpm and concentration 50 ppm. The results in FTIR showed that there were -OH and amides (N-H) and other functional groups on the surface of Cladophora and Spirulina algae. The equilibrium isotherm data were modeled with Freundlich, Temkin, and Langmuir isotherm models. The data best fitted with the Langmuir model. The maximal adsorption capacity from the Langmuir model was (9.86, 20. 5 mg/g) for TC and (7.89, 17.4 mg/g) for AMO on

Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

Silver sulfide and the thin films Ag2Se0.8Te0.2 and Ag2Se0.8S0.2 created by the thermal evaporation process on glass with a thickness of 350 nm were examined for their structural and optical properties. These films were made at a temperature of 300 K. According to the X-ray diffraction investigation, the films are polycrystalline and have an initial orthorhombic phase. Using X-ray diffraction research, the crystallization orientations of Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2 (23.304, 49.91) were discovered (XRD). As (Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2) absorption coefficient fell from (470-774) nm, the optical band gap increased (2.15 & 2 & 2.25eV). For instance, the characteristics of thin films made of Ag2Se0.8Te0.2 and Ag2Se0.8S0.2

One of the most Interesting natural phenomena is clouds that have a very strong effect on the climate, weather and the earth's energy balance. Also clouds consider the key regulator for the average temperature of the plant. In this research monitoring and studying the cloud cover to know the clouds types and whether they are rainy or not rainy using visible and infrared satellite images. In order to interpret and know the types of the clouds visually without using any techniques, by comparing between the brightness and the shape of clouds in the same area for both the visible and infrared satellite images, where the differences in the contrasts of visible image are the albedo differences, while in the infrared images is the temperature d

This article reviews the construction of organic solar cell (OSC) and characterized their optical and electrical properties, where indium tin oxide (ITO) used as a transparent electrode, “Poly (3-hexylthiophene- 2,5-diyl) P3HT / Poly (9,9-dioctylfluorene-alt-benzothiadiazole) F8BT” as an active layer and “Poly(3,4-ethylenedioxythiophene)-poly (styrene sulfonate)” PEDOT: PSS which is referred to the hole transport layer. Spin coating technique was used to prepared polymers thin film layers under ambient atmosphere to make OSC.  The prepared samples were characterized after annealing process at (80 ͦ C) for (30 min) under non-isolated circumference. The results show a value of filling factor (FF) of (2.888), (0.233) and (0.28