The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

The Iraqi houses flattening the roof by a concrete panel, and because of the panels on the top directly exposed to the solar radiation become unbearably hot and cold during the summer and winter. The traditional concrete panel components are cement, sand, and aggregate, which have a poor thermal property. The usage of materials with low thermal conductivity with no negative reflects on its mechanical properties gives good improvements to the thermal properties of the concrete panel. The practical part of this work was built on a multi-stage mixing plan. In the first stage the mixing ratio based on the ratios of the sand to cement. The second stage mixing ratios based on replacing the coarse aggregate quantities with the

   In the oil industry, the processing of vacuum residue has an important economic and environmental benefit. This work aims to produce industrial petroleum coke with light fuel fractions (gasoline, kerosene , gas oil) as the main product and de asphalted oil (DAO) as a side production from treatment secondary product matter of vacuum residue. Vacuum residue was produced from the bottom of vacuum distillation unit of the crude oil. Experimentally, the study investigated the effect of the thermal conversion process on (vacuum residue) as a raw material at temperature reaches to 500 °C, pressure 20 atm. and residence time for about 3 hours. The first step of this treatment is constructing a carbon steel batch re

Excessive water production is a persistent challenge in oil and gas wells, with polymer and gel solutions commonly employed for water control. This study investigates the rheological behaviour of cross-linked polyacrylamide gels and their impact on water shutoff treatment in gas wells. Rheological measurements, coreflooding experiments using Berea sandstone samples, and micromodel flow visualizations were conducted to evaluate gel performance. Results showed that during water injection, the water residual resistance factor ( Frrw ) decreases with increasing flow rates, mainly due to gel shear thinning behaviour and reduced residual gas saturation. Higher polymer concentrations in the gel enhance water permeability reduction. In contrast, un

This research aims to study the effect of heat on the efficiency of solar cells of neutrons ranging from card to these cells in the case of dark and light before and after irradiation using the neutron source as well as electrical properties have been studied

The thermal properties (thermal transfer and thermal expansion coefficient) of the enhanced epoxy resin (MWCNT / x-TiO₂) were studied by weight ratios with the values (0%, 3%, 5%, 7% and 10%) and a constant ratio of 3% of MWCNT. The ultrasonic technology was used to prepare the neat and composites which were then poured into Teflon molds according to standard conditions. Thermo-analyzer sensor technology was used to measure thermal transfer (thermal conductivity, thermal flow, thermal diffusion, thermal energy and heat resistance). The thermal conductivity, flow, and thermal conductivity values were increased sequentially by increasing the weight ratio of the filler while the results of stored energy values an

Polycaprolactone is one of the natural biodegradable polymers mainly used in bioplastics production for packaging, usually composed of non-toxic compounds and biodegradable. The aim was to examine the role of zinc oxide (ZnO) nanopowder on the,wettability , thermal and anti-bacterial effect nanocomposites.  Pure PCL and PCL-based bio- nanocomposites doped with various ratios of ZnO nanoparticles from 0% to 5wt% were prepared through the arrangement of throwing procedure.  The results show that wettability properties in relation to ideal PCL and that they were increasingly hydrophobic from 57º.8 to 69º.53 because add ZnO  nanocomposites,the thermal stability between 300 and 400 ° C makes them perfect for the application

Some mechanical and thermal properties of mullite samples prepared by mixing different phases of alumina and silica powders have been studied according to ASTM methods the cold crushing strength of the sintcred bodies.With different porosity, at room temperature was in the range(18-54)Mpa