The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

The research deals with the lyrical introduction in the commentary of Tarfa bin al-Abd as a formative system characterized by flexibility and richness of imagination, which achieved a formative treatment and a unique construction within the structures of the structural and semantic language. I dealt with the poetic verses represented by the lyrical introduction as a formative hypothesis, basing its goal on a methodological framework distributed on the problem that was summarized by the following question: Is it possible to look at the poetic pattern within the pre-Islamic poem / hanging blinking as a model, in its plastic dimensions and to identify the stylistic treatment that achieves the formation space within the poetic text. The rese

This paper describes the first occurrence of the monogenetic trematode Silurodiscoides
mediacanthus (Achmerow, 1952) in Iraq from gills of the cyprinid fish Barbus luteus from
Diyala river, Diyala province, Iraq. The description and measurements of this parasite were
given. In addition, key for the identification of the three species of Silurodiscoides, so far
recorded from freshwater fishes of Iraq, is included.

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Semiconductor-based photocatalytic processes are widely applied as ecofriendly technology for degrading organic pollutants. Establishing photocatalytic heterojunctions with Z-type photocarriers transfer pathways is projected to be a superb strategy to enhance photocatalytic behavior. In this paper, novel and stable (0D/2D) heterojunctions of CoS-embedded boron-doped g-C3N4 (CoS/BCN) with a high rate of charges transfer/separation were assembled for degradation of malachite green dye (MG). The CoS/BCN photocatalyst achieves a photodegradation efficiency of 96.9 % within 1 h of LED illumination, which is 2.5 and 1.4-fold enhancement compared with bare g-C3N4 and BCN, respectively. Besides, the results of species-trapping trials exhibited that

This study proposes a hybrid predictive maintenance framework that integrates the Kolmogorov-Arnold Network (KAN) with Short-Time Fourier Transform (STFT) for intelligent fault diagnosis in industrial rotating machinery. The method is designed to address challenges posed by non-linear and non-stationary vibration signals under varying operational conditions. Experimental validation using the FALEX multispecimen test bench demonstrated a high classification accuracy of 97.5%, outperforming traditional models such as SVM, Random Forest, and XGBoost. The approach maintained robust performance across dynamic load scenarios and noisy environments, with precision and recall exceeding 95%. Key contributions include a hardware-accelerated K

The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel

In this study, novel Schiff base complexes with Zn(II) and Co(II) ions were successfully synthesized. The malonic acid dihydrazide was converted into the Schiff base ligand by combining it with 1-hydroxy-2-naphthaldehyde, and the last step required reacting it with the appropriate metal(II) chloride to produce pure target complexes. The generated complexes were thoroughly characterized using FTIR, 1H-NMR, 13C-NMR, GC-mass, and UV-Vis spectroscopies. In order to photo-stabilize polystyrene (PS) and reduce the photodegradation of its polymeric chains, these chemicals have been used in this work. The efficiency of the generated complexes as photo-stabilizers was evaluated using a variety of techniques, including FTIR, weight loss, visc