The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Experimental and theoretical investigations are presented on flocculation process in pulsator clarifier. Experimental system was designed to study the factors that affecting the performance of pulsator clarifier. These factors were water level in vacuum chamber which range from 60 to 150 cm , rising time of water in vacuum chamber which having times of 20,30 & 40 seconds , and sludge blanket height which having heights of 20,30 & 40 cm .The turbidity and pH of raw water used were 200 NTU and 8.13 respectively. According to the jar test, the alum dose required for this turbidity was 20 mg/l .The performance parameters of pulsator clarifier such as , turbidity ,total solid TS , shear rate , volume concentration of sludge blanket an

Cooperation spectrum sensing in cognitive radio networks has an analogy to a distributed decision in wireless sensor networks, where each sensor make local decision and those decision result are reported to a fusion center to give the final decision according to some fusion rules. In this paper the performance of cooperative spectrum sensing examines using new optimization strategy to find optimal weight and threshold curves that enables each secondary user senses the spectrum environment independently according to a floating threshold with respect to his local environment. Our proposed approach depends on proving the convexity of the famous optimization problem in cooperative spectrum sensing that stated maximizing the probability of detec

Transport layer is responsible for delivering data to the appropriate application process on the host computers. The two most popular transport layer protocols are Transmission Control Protocol (TCP) and User Datagram Protocol (UDP). TCP is considered one of the most important protocols in the Internet. UDP is a minimal message-oriented Transport Layer protocol. In this paper we have compared the performance of TCP and UDP on the wired network. Network Simulator (NS2) has been used for performance Comparison since it is preferred by the networking research community. Constant bit rate (CBR) traffic used for both TCP and UDP protocols.

Water stress has a negative impact on the yield and growth of crops worldwide and consequently has a global impact on food security. Many biochemical changes occur in plants as a response to water stress, such as activation of antioxidant systems. Molybdenum (Mo) plays an important part in activating the expression of many enzymes, such as CAT, POD, and SOD, as well as increasing the proline content. Mo therefore supports the defence system in plants and plays an important role in the defence system of mung bean plants growing under water stress conditions. Four concentrations of Mo (0, 15, 30, and 45 mg·L−1) were applied to plants, using two approaches: (a) seed soaking and (b) foliar application. Mung bean plants were subject

An experiment was conducted in pots under field conditions during fall seasons of 2017 and 2018. This study aimed to improve a weak growth of seedlings under salt stress in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh, and Buhoth70). 2nd factor was seed priming (primed and unprimed seed). Seed were primed by soaking for 12 hours in a solution containing 300 + 70 mg L−1 of gibberellic (GA3) and salicylic (SA) acids, respectively. 3rd factor was irrigation with saline water (6, 9 and 12 dS m−1) resulting from dissolving sodium chloride in distilled water in addition to control treatment (distilled water). Randomized complete block design was used with four replications. In both seasons: the results sh

In this article, we developed a new loss function, as the simplification of linear exponential loss function (LINEX) by weighting LINEX function. We derive a scale parameter, reliability and the hazard functions in accordance with upper record values of the Lomax distribution (LD). To study a small sample behavior performance of the proposed loss function using a Monte Carlo simulation, we make a comparison among maximum likelihood estimator, Bayesian estimator by means of LINEX loss function and Bayesian estimator using square error loss (SE) function. The consequences have shown that a modified method is the finest for valuing a scale parameter, reliability and hazard functions.