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

In this work, the effects of solvent properties on the characteristics of absorption and fluorescence for two laser dyes was studied. Dyes used in this work include Coumarin 5400 and DCM, while the solvents include ethanol, methanol, acetone, propanol and chloroform. Coumarin 5400 dye shows sharp fluorescence peaks in the green band of visible region while the DCM dye shows relatively wide band within 590-630 nm. Therefore, the selection of any dye for random gain medium applications should be performed after determining the most appropriate solvent as the optimum fluorescence characteristics are obtained.

            Ibn al-Haytham is the pioneer of optics, which is a science that had described optics circumstances. Optics or landscape science as it was known by the Arab and Muslim scientists at the time when  is a science known as the conditions of sighters in their quantity and quality as the proximity and distance from the beholder , the different forms , conditions and what mediate between the beholder and the microscopes , to explain useful knowledge of what obscures the sight of the conditions of sighters and is used to measure the space Distant criminality and  mirrors.

Ibn al-Haitham wrote his famous book The Book of Mirrors and studied mistakes adopted the m

This work introduces the synthesis and the characterization of N-doped TiO2 and Co3O4 thin films prepared via DC reactive magnetron sputtering technique. N-doped TiO2 thin films was deposited on indium-tin oxide (ITO) conducting substrate at different nitrogen ratios, then the Co3O4 thin film was deposited onto the N-doped TiO2 layer to synthesize a double-layer TiO2-N/Co3O4 Photoelectrochromic device. Several techniques were used to characterize the produces which are x-ray diffraction (XRD), field emission-scanning electron microscopy (FE-SEM), Fourier-transform infrared (FTIR) spectroscopy and UV–Vis spectroscopy. The Photoelectrochromic device was characterized by UV–Vis spectroscopy and the results show that the double-layer N-dope

The present study attempts to determine the effect of freezing for different periods on preserved bodies of fish in the laboratory to keep for the research and diagnosis of taxonomic studies and not for consumption. It also endeavors to identify the effect of freezing on some morphometric features of the preserved bodies of fishes. Planiliza abu fish were used to conduct the present study. Fish were frozen by regular freezing in the home refrigerator freezer with temperatures reaching four degrees centigrade below zero. Freezing time is distributed over four months; biometric measurements of frozen fish have been taken in these periods represented by body total length, Standard length, and Head length in centimeters using a ruler ve

The Significance of this research comes as a result of the development occurring in various life fields including the field of technical and technological development in the domain of industrial products which are in direct touch with the receiver, and because the study of deletion and addition mechanism didn't Find the Scientific space through researches and Studies. On this basis , the aim of this study is defining the forms of deletion and addition mechanism in designing the industrial product in a way that fits the functional presser . As to the limitations of this study, they involve examples of readymade Turkish House furniture, which is available in Iraqi local markets in Baghdad city 2013. The study included four chapters. The fi

The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

Construction projects are complicated in nature and require many considerations in contractor selection. One of the complicated interactions is that between performance with the project size, and contractor financial status, and size of projects contracted. At the prequalification stage, the financial ‎requirements restrict the ‎contractors to meet minimum limits in financial criteria such as net worth, working capital and ‎annual turnover, etc. In construction projects, however, there are cases when contractors meet these requirements but show low performance in practice. The model used in the study predicts the performance by training of a neural network. The data used in the study are 72 of the most recent roadw