Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

A field Experiment was carried out in Baghdad for the purpose of compare five horticulture machines during used two types of fuel deffirance in octane number, normal and super fuel which produced in Iraqi and measuring the vibrations transmitted of the three axes are longitudinal X , lateral Y and vertical Z from handlebar in (Mowers) to the operator which walks behind the mower, and the determine of the productivity practical of cutting, productivity passing and fuel consumption. Experiment Factorial used with two factors, The first factor was Five Mowers vary in width , types, weight and company manufacturer, The Second factor was the types of fuel used internal combination engine horticulture mowers were Normal fuel with Octane Number 82

The current study was conducted for studying the impact of cold plasma on the expression level of three genes that participate in the biosynthesis of the phenylpropanoid pathway in Ocimum basilicum. These studied genes were cinnamate 4-hydroxylase (c4h), 4-coumarate CoA ligase (4cl), and eugenol O-methyl transferase (eomt). Also, the cold plasma impact was studied on the essential oil components and their relation with the gene expression level. The results demonstrated that cold plasma seeds germination of the treated groups 2 (initially for 3 minutes and 3 minutes after 7 days) ,and group 3(initially for 5 minutes and 3 minutes after 7 days)  were faster than the control group. Also, the height average of the mature plants of

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

Due to the energy crisis and the stringent environmental regulations, diesel engines are offering good hope for automotive vehicles. However, a lot of work is needed to reduce the diesel exhaust emissions and give the way for full utilization of the diesel fuel’s excellent characteristics.

A kind of cetane number improver has been proposed and tested to be used with diesel fuel as                 ameans of reducing exhaust emissions. The addition of (2-ethylhexyl nitrate) was designed to raise fuel cetane number to three stages, 50, 52 and 55 compared to the used conventional diesel fuel whose CN was 48.5. The addition of CN improver results in the decre

A series of overbased magnesium fatty acids such as caprylate, caprate, laurate, myristate, palmitate, stearate and oleate) were synthesized by the reaction of the fatty acids with active – 60 magnesium oxide and carbon dioxide (CO2) gas at 60 oC in the presence of ammonia solution as catalyst, toluene / ethanol solvent mixture (9:1vol/vol) was added.
The prepared detergent additives were characterized by FTIR, 1HNMR and evaluated by blending each additive in various concentrations with medium lubricant oil fraction (60 stock) supplied by Iraqi Midland Refineries Company. The total base number (TBN, mg of KOH/g) was determined, and the results of TBN were treated by using two-way analysis of variance (ANOVA) test. It was found that

Abstract: Under high-excitation irradiance conditions to induce fluorescence, the dependence of photobleaching of Coumarin 307 (C307) and acriflavine (ACF) laser dyes in liquid and solid phases have been studied. A cw LD laser source of 1 mW and 407 nm wavelength was used as an exciting source. For one hour exposure time, it was found that the solid dye samples suffer photobleaching more than the liquid dye samples. This is because in liquid solutions the dye molecules can circulate during the irradiation, while the photobleaching is a serious problem when the dye is incorporated into solid matrix and cannot circulate.

The features of the actor's performance in the ritual theater are of great importance and chief in theatrical work since the first emergence of the theater, as the features of the performance were embodied in all Iraqi theatrical performances, but they took personal privacy in some ritual performances because of their differences and similarities between the ritual theatrical performance and the ritual show Al-Khalis, who wanted the researcher to know the similarities and differences in the features of the ritual performance and in the theatrical performance, despite the many transformations that occurred in the theater and affected the features of the performance, but it remained an important and attractive link between the recipient, t

ABSTRACT

This study was conducted to determine the effect of various levels of hump fat (HF) used in manufacturing of camel, beef and chicken sausage to understand the effect of (HF) on physicochemical composition sausage, Different levels of hump fat (5, 7, and 10 %) were used, physicochemical compositions like (moisture, protein, fat, Ash, water holding capacity, shrinkage, cooking loss and pH) were determined. Results of the study revealed that moisture content showed high significant differences (P≤0.01)among treatments groups, Camel sausage and beef sausage tended to have highest values while chicken sausage reported the lowest value. The study showed no significant difference (P≤0.05) among the

Singing has significant importance being a major basis for the expressive and cultural production of the societies and a real companion that reflects their artistic career and is strongly connected to the reality of the peoples and the production of the individuals, who are geniuses of arts and culture.
Rural singing represents one of the most well-known artistic singing styles in Iraq, which truly embodied the Iraqi national identity. However, it remained confined to the countryside and did not spread due to the lack of mass media and the recording technologies at that time. It has been pure virgin singing art. The theoretical framework is divided into three axes:

• The Iraqi singing heritage in the twentieth century, a hi