Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Objectives: The purpose of this in vitro study was to compare the effect of adding poloxamer surfactant to irrigant solutions on the penetration de..

Phoenix dactylifera l. pinnae (the green leaves of dates palm) were used as natural reinforcing (strengthening) fibers to improve the mechanical properties of polyester as a matrix material, the fibers of the green leaves of dates palm were used in two lengths, 10 and 20mm with five rates of 0, 2.5, 5, 10, and 20% , where the reinforcing with the leaves fibers increases the hardness strength from 76.5 to be about 86.55 , the Impact value raised from about 0.313 to 0.461 , in addition to that the flexural strength from 2.66 to be about 55 , and the thermal conductivity increases from 2.54 𝑤∕𝑚.℃ to 5.41 𝑤∕𝑚.℃. The results of the present search explains that the composite samples reinforced at rate 20% and 10mm fiber length

The effect of short range correlations on the inelastic Coulomb form factors for excited +2 states (1.982, 3.919, 5.250 and 8.210MeV) and +4 states (3.553, 7.114, 8.960 and 10.310 MeV) in O18 is analyzed. This effect (which depends on the correlation parameterβ) is inserted into the ground state charge density distribution through the Jastrow type correlation function. The single particle harmonic oscillator wave function is used with an oscillator size parameter .b The parameters β and b are adjusted for each excited state separately so as to reproduce the experimental root mean square charge radius of .18O The nucleusO18 is considered as an inert core of C12 with two protons and four neutrons distributed over 212521211sdp−− activ

This work was conducted to study the treatment of industrial waste water, and more particularly those in the General Company of Electrical Industries.This waste water, has zinc ion with maximum concentration in solution of 90 ppm.
The reuse of such effluent can be made possible via appropriate treatments, such as chemical coagulation, Na2S is used as coagulant.
The parameters that influenced the waste water treatment are: temperature, pH, dose of coagulant and settling time.
It was found that the best condition for zinc removal, within the range of operation used ,were a temperature of 20C a pH value of 13 , a coagulant dose of 15 g Na2S /400ml solution and a settling time of 7 days. Under these conditions the zinc concentrat

The effect of air injection angle on the performance of airlift pump used for water pumping has been studied analytically and experimentally. An airlift pump of dimensions 42mm diameter and 2200 mm length with conventional and modified air injection device was considered. A modification on conventional injection device (normal air-jacket type) was carried out by changing injection angle from 90  (for conventional) to 45  and 22.5  (for modified). Continuity and one-dimensional momentum balance for the flow field with basic principle of two-phase flow and expressions of slip ratio and friction factor as function of flow rates were formulated. The analytical and experimental investigations were carried out f

Generally the a.c. conductivity shows a power law in frequency s  ()  where the exponent s ≤ 1. As the frequency goes to zero the conductivity become frequency independent. The a.c. conductivity was studied for the Ge1-xSex thin films to see how the selenium contents affect the permittivity and the permeability for the Ge1-x Sex. The thin films prepared by thermal evaporation at room temperature and under vacuum (~2 x10-5toor) using Edward coating unit model 306A. From the relation between ln conductivity and ln w, the effect of selenium contents in Ge1-x Sex thin films on the exponent value, the relaxation time and the maximum barrier height. An algebric fitting method for circles and circular arcs was used to find the permit

A Laced Reinforced Concrete (LRC) structural element comprises continuously inclined shear reinforcement in the form of lacing that connects the longitudinal reinforcements on both faces of the structural element. This study conducted a theoretical investigation of LRC deep beams to predict their behavior after exposure to fire and high temperatures. Four simply supported reinforced concrete beams of 1500 mm, 200 mm, and 240 mm length, width, and depth, respectively, were considered. The specimens were identical in terms of compressive strength (  40 MPa) and steel reinforcement details. The same laced steel reinforcement ratio of 0.0035 was used. Three specimens were burned at variable durations and steady-state temperatures (one