This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

With growing global demand for hydrocarbons and decreasing conventional reserves, the gas industry is shifting its focus in the direction of unconventional reservoirs. Tight gas reservoirs have typically been deemed uneconomical due to their low permeability which is understood to be below 0.1mD, requiring advanced drilling techniques and stimulation to enhance hydrocarbons. However, the first step in determining the economic viability of the reservoir is to see how much gas is initially in place. Numerical simulation has been regarded across the industry as the most accurate form of gas estimation, however, is extremely costly and time consuming. The aim of this study is to provide a framework for a simple analytical method to esti

This work provides a historical overview of water storage tanks used for solar energy collection, with a focus on the impact of different geometric configurations on thermal performance and energy storage efficiency. The designs of cylindrical, spherical, rectangular and triangular tanks were reviewed to analyse their effects on thermal gradients, heat retention and energy storage capacity. Within the scope of nominal processes, the study primarily aimed to identify the factors influencing the choice of tank shape in terms of size, capacity and aspect ratio. Another key objective was to assess what enhances heat storage in the tank to improve thermal efficiency. Comparing cylindrical shapes to other shapes, such as spherical, rectan

Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th

This survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing temperature on the structural, surface morphology, and optical properties of Ag2Se films, investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se films surface morphology was examined by AFM techniques; the investigation gave average diameter, surface roughness, and grain size mutation values with increasing annealing temperature

Objective: The present study was aimed to develop a pH-triggered in situ gel for local release of lidocaine hydrochloride (lidocaine HCL) in the buccal cavity to improve the anesthetic effect of this amino amide drug which has very high water solubility. The formulations were introduced to the oral cavity as a spray to improve compliance and for easier administration.Methods: In this work, two grades of carbopol (934 and 940)-based in situ gel spray were designed. The formulations containing lidocaine HCl 5% were prepared by mixing different concentrations of carbopol with xanthan gum. Eight formulations were investigated and evaluated for gelation capacity, spray angle, volume of solution delivered per each actuation, rheological p

CdO:NiO/Si solar cell film was fabricated via deposition of CdO:NiO in different concentrations 1%, 3%, and 5% for NiO thin films in R.T and 723K, on n-type silicon substrate with approximately 200 nm thickness using pulse laser deposition. CdO:NiO/n-Si solar cell photovoltaic properties were examined under 60 mW/cm2 intensity illumination. The highest efficiency of the solar cell is 2.4% when the NiO concentration is 0.05 at 723K.