This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl

Abstract:

    Under the state scenario, fiscal policy will not be able to use the oil surpluses optimally and economically and society, as long as these surpluses are not directed by public expenditure towards new productive investments and by following the path of fiscal policy after one year 2003 and until 2013 we note that it is based on the method of spending (excessive) consumption, and did not take any action towards the budget deficit planned at the beginning of the fiscal year, and the actual surplus at the end of the fiscal year, which represents the highest expenditure in the budget, Salaries and wages of workers in various government agencies with the expansion of spending on the security side.&n

The current investigation examines the combined impacts of ultrasonic radiation and hydrogen donors on the viscosity of heavy crude oil. The impact of exposure time, power, duty cycle, and temperature on the viscosity of Iraqi heavy crude oil with 20.32 API was studied. Also, the viscosity of the oil samples, which were mixed with a hydrogen donor (decalin) and subjected to ultrasonic treatment under optimal conditions, was examined to evaluate the combined impact of ultrasonic radiation and hydrogen donor on the viscosity of crude oil. The viscosity experienced a decrease of 52.34% at 2 min of irradiation, 360 W ultrasonic power, 0.8 duty cycle, 35 ⁰C, and 8vol% decalin. To validate the outcomes of the experiments, asphaltene content, s

The main objective of this study was to evaluate the adsorption efficiency of two adsorbent materials, Iraqi chicken eggshells (ESh) and activated carbon (AC) derived from ESh powder for the removal of a cationic dye (Janus green B; JGD) from aqueous solution. Activated carbon was synthesised from ESh using a simple chemical activation method using phosphoric acid as the activating agent. The physicochemical properties of the adsorbents were characterised by the Brunauer–Emmett–Teller (BET) method, FT-IR spectroscopy, scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), inductively coupled plasma optical emission spectroscopy (ICP-OES), and point of zero charge (pHpzc). The results of BET analysis confirmed th

The main objective of this study was to evaluate the adsorptionefficiency of two adsorbent materials, Iraqi chicken eggshells (ESh)and activated carbon (AC) derived from ESh powder for theremoval of a cationic dye (Janus green B; JGD) from aqueoussolution. Activated carbon was synthesised from ESh usinga simple chemical activation method using phosphoric acid asthe activating agent. The physicochemical properties of the adsor-bents were characterised by the Brunauer–Emmett–Teller (BET)method, FT-IR spectroscopy, scanning electron microscopy(SEM), energy-dispersive X-ray spectroscopy (EDS), inductivelycoupled plasma optical emission spectroscopy (ICP-OES), andpoint of zero charge (pHpzc). The results of BET analysis confirmedthat AC has

Odontogenic cysts and tumors often form hard and soft structures that resemble odontogenesis. It is well known that amyloid is produced in Pindborg tumors; however, it is still debatable whether it is also formed in other odontogenic tumors and cysts. This study aimed to detect the presence of amyloid in different odontogenic cysts and tumors in correlation to matrix proteins secreted during enamel formation; namely amelogenin and odontogenic ameloblast‐associated protein.

In the present study, a total of 245 flour samples were collected from 49 mills on both sides of Baghdad city (Al- Karkh and Al- Resafa), during the period from 1/6 - 1/12/ 2015 to detect the prolportion of iron added to the flour samples. It is found that only 45% of mills produced flour contain the prescribed percentage of iron (30-60 ppm) while 51.9% of the mills produced flour at rate is less or much more than the prescribed percentage, while only 4.1% of the mills were not added iron to the flour.

           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi