The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

This research reviews studies that identify the habitats of the redbelly tilapia, Coptodon zillii, in Iraq, the environmental conditions favorable to this species distribution and proliferation, as well as its economic and social significance as a food source. Additonally, the study examines its effects on biodiversity through competition with native fish species for resources, as well as its role as reservoirs of pathogens, its adverse effect on human health due to the tendency to retain oil crude inside the tissues, and its impact on environmental and water quality by increasing water turbidity. Finally, the review exhibits recommendations for strategies to mitigate its detrimental effects on biodiversity as well as environment.

In this paper investigate the influences of dissolved CO₂/H₂S gases, crude oil velocity and temperature on the rate of corrosion of crude oil transmission pipelines of Maysan oil fields southern Iraq. The Potentiostatic corrosion test technique was conducted into two types of carbon steel pipeline (materials API 5L X60 and API 5L X80). The computer software ECE electronic corrosion engineer was used to predict the influences of CO₂ partial pressure, the composition of crude oil, flow velocity of crude oil and percentage of material elements of carbon steel on the rate of corrosion. As a result, the carbon steel API 5L X80 indicates good and appropriate resistance to corrosion compared to carbon steel API

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was

Lithium–Manganese ferrites having the chemical formula (Li0.5-0.5x Mnx Fe2.5-0.5x O4), (0 ≤ x ≤ 1) were prepared by double sintering powder processing. The density of the ferrite increased with Mn content while the porosity was noticed to decrease. The dielectric constant was found to increase at high frequencies more rapidly than the low ones. The dielectric constant found to decrease with Mn content. The decrease in loss factor with frequency agreed with Deby’s type relaxation process. A maximum of dielectric loss factor was observed when the hopping frequency is equal to the external electric field frequency. Manganese substitution reduced the dielectric loss in ferrite. The variation of tanδ with frequency shows a similar na

يتضمن البحث دراسة لزوجة محاليل تحتوي على املاح كلوريد البوتاسيوم وبروميد البوتاسيوم في مزيج من الماء وداي مثيل سلفوكسايد 60% وزنا داي مثيل سلفوكسايد.وقد اجريت الدراسة بست درجات حرارية مختلفة ونوقشت امكانية في ضوء معادلة جونز- دول حيث اخذ بنظر الاعتبار الحجم الايوني والشحنة وشكل جزيئات المذاب.

In this paper, three types of epoxy-based coatings (Polyamide, pure Polyamine, and Polyamine reinforced by glass-flake) used as a lining for potable water tanks were studied using experimental and finite element methods. Tensile, impact, and fatigue tests were conducted on uncoated and coated AISI 316 stainless steel. The test results show that the applied epoxy based coating improves the mechanical properties, increases of fatigue crack resistance, and enhance the dynamic fracture toughness. The fatigue crack propagation is influenced by the compositions of epoxy coating, and the glass-flake improves the coating resistance to fatigue crack propagation compared to other types.

This paper aimed to investigate the effect of the height-to-length ratio of unreinforced masonry (URM) walls when loaded by a vertical load. The finite element (FE) method was implemented for modeling and analysis of URM wall. In this paper, ABAQUS, FE software with implicit solver was used to model and analysis URM walls subjected to a vertical load. In order to ensure the validity of Detailed Micro Model (DMM) in predicting the behavior of URM walls under vertical load, the results of the proposed model are compared with experimental results. Load-displacement relationship of the proposed numerical model is found of a good agreement with that of the published experimental results. Evidence shows that load-displacement curve obtained fro