The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items for financial reporting, many of them are not reveal by the Iraqi commercial banks,The research sample in its annual reports, as it is committed to what is stipulated in the laws and instructions of the supervisory authorities and that many of Standards & Poor's indicators are not stipulated by these laws, and the subject of audit disclosure according to Standards & Poor's indicators is an important topic that has received attention in recent times, which called for the necessity of a program to audit accounting information according to Standards & Poor's indicators for reasons including the lack of full disclosure And transparency in relation to the accounting information of many companies in the financial markets.
The aim of this work is to shed light on the importance of medicinal plants, especially those that have extracts that have a direct effect on human health. The study and identification of botany is necessary because human life has become closely linked to the life of plants as food . In addition to using plants as food, primitive man did not stop at this point, but rather developed their use to hunt prey and also used toxic plant materials in wars. With the passage of time, the ancient man was able to link the wild plants that cover the surface of the earth and the diseases that afflict him, so he used these plants or Parts of it are for treatment. A medicinal plant is defined as one or more of its parts that contain one or more che
... Show MoreHumanoids or bipedal robots are other kinds of robots that have legs. The balance of humanoids is the general problem in these types when the other in the support phase and the leg in the swing phase. In this work, the walking pattern generation is studied by MATLAB for two types of degrees of freedom, 10 and 17 degrees of freedom. Besides, the KHR-2HV simulation model is used to simulate the experimental results by Webots. Similarly, Arduino and LOBOT LSC microcontrollers are used to program the bipedal robot. After the several methods for programming the bipedal robot by Arduino microcontroller, LOBOT LSC-32 driver model is the better than PCA 96685 Driver-16 channel servo driver for programming the bipedal walking rob
... Show MoreCriticism is inherently impolite and a face-threatening act generally leading to conflicts among interlocutors. It is equally challenging for both native and non-native speakers, and needs pre-planning before performing it. The current research examines the production of non-institutional criticism by Iraqi EFL university learners and American native speakers. More specifically, it explores to what extent Iraqi EFL learners and American native speakers vary in (i) performing criticism, (ii) mitigating criticism, and (iii) their pragmatic choices according to the contextual variables of power and distance. To collect data, a discourse-completion task was used to elicit written data from 20 Iraqi EFL learners and 20 American native speaker
... Show MoreInthis investigation the epoxy was reinforced by orange peel and carbonized orange peel particles with percentages (5%, 10%, 15% and 20% by weight).Mechanical tests like:Tensile, flexural,Hardness, impact and compression were carried out on these natural epoxy composites. The results showed the tensile strength have a higher value by adding (15% by weight )of orange peel and carbonized orange peel particles to epoxy,while the value (10% by weight ) of addition is suitable to get improvement in the other mechanical properties as flexural strength, Hardness, impact and compressive strength. The epoxy / carbonized orange peel powder have the best valuesin all mechanical properties than t
Liquefied petroleum gas (LPG), Natural gas (NG) and hydrogen were used to operate spark ignition internal combustion engine Ricardo E6, to compare NOx emissions emitted from the engine, with that emitted from engine fueled with gasoline as a fuel.
The study was done when engine operated at HUCR for gasoline, compared with its operation at HUCR for each fuel. Compression ratio, equivalence ratio and spark timing were studied at constant speed 25rps.
The results appeared that NOx concentrations will be at maximum value in the lean side near the stoichiometric ratio, and reduced with moving away from this ratio for mixture at both s
... Show MoreNew, simple and sensitive batch and Flow-injecton spectrophotometric methods for the determination of Thymol in pure form and in mouth wash preparations have been proposed in this study. These methods were based on a diazotization and coupling reaction between Thymol and diazotized procaine HCl in alkaline medium to form an intense orange-red water-soluble dye that is stable and has a maximum absorption at 474 nm. A graphs of absorbance versus concentration show that Beer’s law is obeyed over the concentration range of 0.4-4.8 and 4-80 µg.ml-1 of Thymol, with detection limits of 0.072 and 1.807 µg.ml-1 of Thymol for batch and FIA methods respectively. The FIA procedure sample throughput was 80 h-1. All different chemical and physical e
... Show MoreModerately, advanced national election technologies have improved political systems. As electronic voting (e-voting) systems advance, security threats like impersonation, ballot tampering, and result manipulation increase. These challenges are addressed through a review covering biometric authentication, watermarking, and blockchain technologies, each of which plays a crucial role in improving the security of e-voting systems. More precisely, the biometric authentication is being examined due to its ability in identify the voters and reducing the risks of impersonation. The study also explores the blockchain technology to decentralize the elections, enhance the transparency and ensure the prevention of any unauthorized alteration or
... Show MoreBackground: Color stability of glass ionomers (GIs) could be affected by many factors such as pH and consumption of liquid medications like antibiotics. Most common antibiotics used during childhood are amoxicillin suspension (AM.S) and azithromycin suspension (AZ.S) which have acidic and basic pH respectively. Aim: to evaluate and compare the effect of AM.S and AZ.S on color stability of nano resin-modified GI. Methods: Thirty disc of nano resin-modified glass ionomer (2mm height x 4mm diameter) were divided into three groups (n=10 for each) and independently exposed to AM.S, AZ.S, and artificial saliva (A.S.). Color stability was evaluated in triplicate by VITA Easyshade® before and after three immersion protocols, repeated over a thr
... Show MoreIn this research, Artificial Neural Networks (ANNs) technique was applied in an attempt to predict the water levels and some of the water quality parameters at Tigris River in Wasit Government for five different sites. These predictions are useful in the planning, management, evaluation of the water resources in the area. Spatial data along a river system or area at different locations in a catchment area usually have missing measurements, hence an accurate prediction. model to fill these missing values is essential.
The selected sites for water quality data prediction were Sewera, Numania , Kut u/s, Kut d/s, Garaf observation sites. In these five sites models were built for prediction of the water level and water quality parameters.