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

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

The translation of phraseological units is among the most challenging tasks in literary translation, as fixed expressions convey denotative, connotative, and cultural meanings that resist full equivalence. This study classifies the strategies employed in the Russian translation of Viola Ardone’s The Train of Children, drawing on the frameworks of Vinay and Darbelnet, Newmark, and Koller. Analysis of 37 idioms reveals five strategies, with phraseological equivalence prevailing, while compensation—though less frequent—emerges as stylistically most significant.

The present study intends to prepare nanofibers mat of polyacrylonitrile by electrospinning technique and investigates their adsorption capacity to Congo red dye from the aqueous solution, after characterize it by different techniques such as FTIR, SEM, EDA, XRD and BET. The influence factors on adsorption were studied including adsorbent dosage, initial concentration, contact time, pH and ionic strength. The results confirmed that the increasing in pH decreases the adsorption capacity. So, the optimum adsorbent dosage, initial concentration and contact time were 0.006 g, 25 mg/L and 150 min respectively. The isotherm models of Freundlich and Langmuir were applied on the experimental adsorption data to evaluate the maximum capacity and ener

Malaysia has been supported by one of the high-speed fiber internet connections called TM UniFi. TM UniFi is very familiar to be used as a medium to apply Small Office Home Office (SOHO) concept due to the COVID-19 pandemic. Most of the communication vendors offer varieties of network services to fulfill customers' needs and satisfaction during the pandemic. Quality of Services is queried by most users by the fact of increased on users from time to time. Therefore, it is crucial to know the network performance contrary to the number of devices connected to the TM UniFi network. The main objective of this research is to analyze TM UniFi performance with the impact of multiple device connections or users' services. The study was conducted

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

         The present study was undertaken to study the effect of apigenin and luteolin on physiological and histological changes in rats treated with cytarabine drugs. Thirty-five albino healthy male adult rats with equal age weighing 250 -300g were enrolled. Rats were randomly divided into seven groups according to the treatment. Group “1” was treated with normal saline and served as the control group. Groups “2,3 and 4”  received cytarabine, apigenin, and luteolin respectively, while groups 5, 6, and 7 received a combination of “apigenin + cytarabine”, “luteolin + cytarabine”, and “apigenin + luteolin + cytarabine”, respectively.  After one week of treatment, all seven groups of rats were

Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm

Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans