This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

This paper is concerned with the blow-up solutions of a system of two reaction-diffusion equations coupled in both equations and boundary conditions. In order to understand how the reaction terms and the boundary terms affect the blow-up properties, the lower and upper blow-up rate estimates are derived. Moreover, the blow-up set under some restricted assumptions is studied.

This research explores the themes of identity and alienation in Tsitsi Dangarembga's famous novel, Nervous Conditions, through Kimberlé Crenshaw's intersectionality theory. The story takes place in postcolonial Zimbabwe and delivers a fascinating illustration of the intersecting domains of gender, race, class, and colonial legacies that shape the characters' experiences of identity and alienation. Benefitting from Crenshaw's intersectional paradigm, this article explores the multidimensional interface of societal categorizations and power relations in the novel, revealing the complex dynamics of individuals as they negotiate their identities in a postcolonial context. Through a thorough examination of Tambudzai's journey and the problems o

The flow measurements have increased importance in the last decades due to the shortage of water resources resulting from climate changes that request high control of the available water needed for different uses. The classical technique of open channel flow measurement by the integrating-float method was needed for measuring flow in different locations when there were no available modern devices for different reasons, such as the cost of devices. So, the use of classical techniques was taken place to solve the problem. The present study examines the integrating float method and defines the parameters affecting the acceleration of floating spheres in flowing water that was analyzed using experimental measurements. The me

الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

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Learning a foreign language is a highly interactive process, and a belief that communicative activities foster a great amount of linguistic production provides language practice and opportunities for negotiation of meaning during communicative exchanges. Thus, this study examines what benefits learner-centered classroom setting offers compared with that of teacher–centered classroom, and how less proficient learners accomplish their tasks and activities with scaffolded help during interaction with the help of proficient classmates and under the guidance of a skilful person, i.e., the teacher. The subjects participating in this study are 30 Iraqi 4^th year college students in the Department of English, College of Arts , Univer