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

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

A synthesis series of new heterocyclic derivatives (A2-A7) (pyrrole, pyridazine, oxazine and imidazol) derived from 4-acetyl-2,5-dichloro-1-(3,5-dinitrophenyl)-1H-pyrrole-3-carboxylate(A1) have been synthesised. Synthesis of compound (A2) by the reaction of starting material (A1) with hydroxyl amine hydrochloride in the presence of pyridine. Compound (A2) was reacted with hydrazine hydrate in dry benzene to give (A3) derivative. The compound )A3( deals with sodium nitrite to give diazonium salt, and the reaction diazonium salt with ethyl acetoacetate to produce compound (A4). To a mixture of compound (A4) and hydroxyl amine with sttired to yield (A5).Compound (A6) was prepared by reaction compound (A4) with thiosemicarbazide in presence

The present study was designed to investigate the effect of different concentrations of Maxxthor on some hematological and oxidative stress parameters in male albino rats.Twenty male rats with age of 6-8 weeks and weight of 200-250gm were equally divided into four groups as follow:G1 treated with normal saline as control group,while G2,G3andG4groups were treated with(0.01,0.1,1)mg\kg body weight of Maxxthor respectively for 40 days.The following hematological parameters were measured: red blood cell(RBC),hemoglobin (Hb),white blood cell(WBC), platelets(PLT),malondialdehyde(MDA),glutathione(GSH),catalase and vitamin E. The hematological parameters results revealed highly significant(p<0.01)decreasein RBC and H,while a highly significant(p<0.

Copper and Zinc powders with different particle sizes were subjected to sieving of range (20-100?m) and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . XRF intensity measurements were conducted for all suspended samples , and the relation between XRF intensity and the particle size was found .

An experiment was conducted in the Date Palm Research Units labs / College of Agricultural Engineering Sciences / University of Baghdad to assess the tolerance toward salinity stress in potato after two mutagens treatments in vitro. Potato cv. Arizona and Rivera nodal segments were irradiated with four dosages of gamma rays at 0, 10, 20, and 30 Gray and immersed in (EMS) with four concentrations included 0, 10, 20, and 30 mM. The survival rates after mutagenesis treatments were calculated and 449 lines were obtained. The lines were tested for salinity tolerance by growing in MS medium supplemented with four concentrations of NaCl at 0, 100, 150, and 200 mM and data were analyzed according to the CRD with 10 replicates and means were

An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular bundle th

Perfluorooctanoic acid (PFOA) is a synthetic fluor-surfactant chemical used widely in ‎products that resist oil, heat, grease, stains, and water. It is also used in producing other ‎fluoropolymers. The main sources of exposure to PFOA are water, soil, and animal-‎origin food (meat, fish, and dairy products). The aim of this study to evaluate the renal ‎function following oral gavage of sub-lethal dose of PFOA in diabetic and non-diabetic ‎guinea pigs. The experiment run for 4 weeks, total of 40 male guinea pigs, ‎‎(Cavia porcellus), were randomly selected and grouped into four equal groups. The first ‎group (G1) served as the negative control; 2nd group (G2) alloxan induced diabetic, 3rd ‎group (G3) non-diabeti

The paper presents research results of the vibration transmitted from the steering wheel of the tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the tractor was examined and adjusted following the producer’s recommendations. The vibration levels were measured during the operation tillage at idling and at full load .The field was 31.7 m above level sea. Soil was treated at soil constant moisture (17-20 %) with depth of plowing (17 cm). During operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level on the steering wheel was measured and analyzed .T

The advancements in horizontal drilling combined with hydraulic fracturing have been historically proven as the most viable technologies in the exploitation of unconventional resources (e.g., shale and tight gas reservoirs). However, the number of fractures, well timing, and arrangement pattern can have a significant impact on the project economy. Therefore, such design and operating parameters need to be efficiently optimized for obtaining the best production performance from unconventional gas reservoirs. In this study, the process of selecting the optimal number of fractures was conducted on a section of a tight gas reservoir model (based on data from the Whicher Range (WR) tight gas field in Western Australia). Then, the optimal number