Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

This work investigates experimentally the effect of using a skirt with a square foundation of 100 mm width resting on dry gypseous soil (i.e., loose soil with 33% relative density), and subjected to an inclined load. Previous works did not study the use square skirted foundation rested on gypseous soil and subjected to inclined load. The investigated soil was brought from Tikrit city with 59% gypsum content. Standard physical and chemical tests on selected soil were carried out. Model laboratory tests were carried out to determine the effect of using a skirt with a square foundation on the load-settlement behavior of gypseous soil and subjected to inclined load with various Skirt depth (Ds) to foundation width (B) ratio

Nutrient enrichment of Sawa lake water was made using different nitrogen and phosphorus concentrations during autumn and spring at three stations. Different concentrations of nitrogen, phosphorus and N: P ratios were used to test variations in phytoplankton population dynamics. Nitrogen at a concentration of 25 µmole.l-1 and N: P ratio of 10:1 gave highest phytoplankton cell number at all stations and seasons. A total of 64 algal taxa dominated by Bacillariophyceae followed by Cyanophyceae and Chlorophyceae were identified. The values of Shannon index of diversity were more than one in the studied stations.

The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to

Ag₂O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag₂O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag₂O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used  with porous silicon wafers to precipitate  ±125 nm, as thick Ag₂O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400^oC and oxidation time 95 s, then characterized by measurement of

The zeolite's textural properties have a significant effect on zeolite's effectiveness in the different industrial processes. This research aimed to study the textual properties of the NaX and FeX zeolites using the nitrogen adsorption-desorption technique at a constant low temperature. According to the International Union of Pure and Applied Chemistry, the adsorption-desorption isotherm showed that the studied materials were mixed kinds I/II isotherms and H3 type hysteresis. The Brunauer-Emmett-Teller isotherm was the best model to describe the nitrogen adsorption-desorption better than the Langmuir and Freundlich isotherms. The obtained adsorption capacity and Brunauer-Emmett-Teller surface area values for NaX were greater than FeX. Ac

Hartree-Fock (HF) method relies in the calculations of nonlinear optical properties (NLO) for benzoic acid molecule. Also, another theoretical study is conducted by using the TD-DFT Density Functional Theory through B3LYP/High Base Set 6-311++G (2d,2p) on Gaussian program09. Moreover, an experimental study has been done to obtain the electrons spectrum for benzoic acid with and without ethanol. While the experimental study is done by using UV/VIS. spectrophotometer. Energy gap values of electronic transition between HOMO and LUMO is obtained from theoretical and experimental results. Consequently, the theoretical result for determining the energy gap calculated from EHOMO-LUMO wasvery close to the results of UV / VIS. spectrum. A theoretica

In this work, chemical oxidation was used to polymerize conjugated polymer "Polypyrrole" at room temperature Graphene nanoparticles were added by in situ-polymerization to get (PPY-GN) nano. Optical and Electrical properties were studied for the nanocomposites. optical properties of the nanocomposites were studied by UV-Vis spectroscopy at wavelength range (200 -800 nm). The result showed optical absorption spectra were normally determined and the result showed that the maximum absorbance wave length at 280nm and 590nm. The optical energy gap has been evaluated by direct transition and the value has decreased from (2.1 eV for pure PPy) to (1.3 eV for 5 %wt. of GN). The optical constants such as the band tail width ΔE was evaluated, the

Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.