Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

المستخلص

يعد تقييم اداء العاملين احد اهم الركائز الاساسية التي يتوقف عليها نجاح أي منظمة تسعى بأن تتطور وتتميز بأنشطتها واداءها وبالأخص المنظمات التي لها خصوصية في عملها كالأجهزة الرقابية التي تعتمد في اداء انشطتها ومسؤولياتها على كفاءة مواردها البشرية, ومن هذا المنطلق يهدف هذا البحث الى تصميم انموذج ثلاثي المحاور (المؤهلات والقدرات، الاداء والانجاز، التعاون والالتزام الوظيفي) ثُماني المستويات

Two-dimensional unsteady mixed convection in a porous cavity with heated bottom wall is numerically studied in the present paper. The forced flow conditions are imposed by providing a hydrostatic pressure head at the inlet port that is located at the bottom of one of the vertical side walls and an open vent at the top of the other vertical side wall. The Darcy model is adopted to model the fluid flow in the porous medium and the combination effects of hydrostatic pressure head and the heat flux quantity parameters are carefully investigated. These governing parameters are varied over wide ranges and their effect on the heat transfer characteristics is studied in detail. It is found that the time required to reach a desired temperature at th

      This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.

This paper presents a new transform method to solve partial differential equations, for finding suitable accurate solutions in a wider domain. It can be used to solve the problems without resorting to the frequency domain. The new transform is combined with the homotopy perturbation method in order to solve three dimensional second order partial differential equations with initial condition, and the convergence of the solution to the exact form is proved. The implementation of the suggested method demonstrates the usefulness in finding exact solutions. The practical implications show the effectiveness of approach and it is easily implemented in finding exact solutions.

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The research investigates the term innovation and its role in elaborating architectural practice based on diffusion. The complexity of the architectural field compared with other fields shows a problem in explaining how innovations in architecture diffuse as a thought and act in a certain context of practice. Therefore, the research aims to build an intellectual model that explains the way personal thoughts resembled by unique models introduced by creative and innovator designers diffuse in a certain pattern elaborate these models into a state of prevailing thought resembled by the movement in architecture. The research will apply its model to the more comprehensive movement in architecture, which is the modern movement,

Arabic text classification is a challenging task because of the complex morphology of the language, the existence of different writing forms and a multitude of dialects, which can result in sparser common text representations. While transformer models such as AraBERT have obtained superior results on many Arabic NLP tasks, their high computational requirements make them difficult to deploy in environments with limited hardware resources. In some cases this can also make the model less practical for researchers working with basic computer systems. This study focuses on a more practical issue: how much accuracy a simple classifier may lose when the amount of required computation is reduced. We use a combined TF-IDF representation based on bo

Transient mixed convection heat transfer in a confined porous medium heated at periodic sinusoidal heat flux is investigated numerically in the present paper. The Poisson-type pressure equation, resulted from the substituting of the momentum Darcy equation in the continuity equation, was discretized by using finite volume technique. The energy equation was solved by a fully implicit control volume-based finite difference formulation for the diffusion terms with the use of the quadratic upstream interpolation for convective kinetics scheme to discretize the convective terms and the temperature values at the control volume faces. The numerical study covers a range of the hydrostatic pressure head , , , , and ), sinusoidal amplitude range of

The limitations of wireless sensor nodes are power, computational capabilities, and memory. This paper suggests a method to reduce the power consumption by a sensor node. This work is based on the analogy of the routing problem to distribute an electrical field in a physical media with a given density of charges. From this analogy a set of partial differential equations (Poisson's equation) is obtained. A finite difference method is utilized to solve this set numerically. Then a parallel implementation is presented. The parallel implementation is based on domain decomposition, where the original calculation domain is decomposed into several blocks, each of which given to a processing element. All nodes then execute computations in parall

Transient mixed convection heat transfer in a confined porous medium heated at periodic sinusoidal heat flux is investigated numerically in the present paper. The Poisson-type pressure equation, resulted from the substituting of the momentum Darcy equation in the continuity equation, was discretized by using finite volume technique. The energy equation was solved by a fully implicit control volume-based finite difference formulation for the diffusion terms with the use of the quadratic upstream interpolation for convective kinetics scheme to discretize the convective terms and the temperature values at the control volume faces. The numerical study covers a range of the hydrostatic  pressure sinusoidal  amplitude  range and