This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The current study is concerned  over the  benefits  from  our Prophet  ' Surah , these   benefits  are seven  which are : the first : (  The  losing  , disappointment ,  weakness  in the affairs  of those disbelievers ,the second : showing the affairs of the believers   in respect to integrity ,  forgiveness   and rest, the third :  Indicating  the big difference  between the believers and disbelievers , each team has   his own characteristics that being distinguished from the other,  I have explained  the benefit   that the disbelievers are in a difficult

The aim of present work is to study the removal of phenol present in aqueous feed solution by the emulsion liquid membrane technique using kerosene as a diluent, sodium hydroxide as a stripping agent, and sorbitan monooleate (Span 80) as a surfactant. The parameters studied were: surfactant concentration, volume ratio of membrane phase to internal phase, and stirring speed. It was found that more than 98% of phenol can be removed at the conditions were surfactant concentration 2% (v/v), volume ratio of membrane phase to internal phase 5:1 and stirring speed 400 rpm. Maximum phenol extraction efficiency at 7 minutes of process time was observed. It was found that there was a good agreement between the standard kerosene an

The finishing operation of the electrochemical finishing technology (ECF) for tube of steel was investigated In this study. Experimental procedures included qualitative
and quantitative analyses for surface roughness and material removal. Qualitative analyses utilized finishing optimization of a specific specimen in various design and operating conditions; value of gap from 0.2 to 10mm, flow rate of electrolytes from 5 to 15liter/min, finishing time from 1 to 4min and the applied voltage from 6 to 12v, to find out the value of surface roughness and material removal at each electrochemical state. From the measured material removal for each process state was used to verify the relationship with finishing time of work piece. Electrochemi

The purpose of this paper to discriminate between the poetic poems of each poet depending on the characteristics and attribute of the Arabic letters. Four categories used for the Arabic letters, letters frequency have been included in a multidimensional contingency table and each dimension has two or more levels, then contingency coefficient calculated.

The paper sample consists of six poets from different historical ages, and each poet has five poems. The method was programmed using the MATLAB program, the efficiency of the proposed method is 53% for the whole sample, and between 90% and 95% for each poet's poems.

Bioethanol produced from lignocellulose feedstock is a renewable substitute to declining fossil fuels. Pretreatment using ultrasound assisted alkaline was investigated to enhance the enzyme digestibility of waste paper. The pretreatment was conducted over a wide range of conditions including waste paper concentrations of 1-5%, reaction time of 10-30 min and temperatures of 30-70°C. The optimum conditions were 4 % substrate loading with 25 min treatment time at 60°C where maximum reducing sugar obtained was 1.89 g/L. Hydrolysis process was conducted with a crude cellulolytic enzymes produced by Cellulomonas uda (PTCC 1259).The maximum amount of sugar released and hydrolysis efficiency were 20.92 g/L and 78.4 %, respectively. Sugars

The calculation of the oil density is more complex due to a wide range of pressuresand temperatures, which are always determined by specific conditions, pressure andtemperature. Therefore, the calculations that depend on oil components are moreaccurate and easier in finding such kind of requirements. The analyses of twenty liveoil samples are utilized. The three parameters Peng Robinson equation of state istuned to get match between measured and calculated oil viscosity. The Lohrenz-Bray-Clark (LBC) viscosity calculation technique is adopted to calculate the viscosity of oilfrom the given composition, pressure and temperature for 20 samples. The tunedequation of state is used to generate oil viscosity values for a range of temperatu

Several correlations have been proposed for bubble point pressure, however, the correlations could not predict bubble point pressure accurately over the wide range of operating conditions. This study presents Artificial Neural Network (ANN) model for predicting the bubble point pressure especially for oil fields in Iraq. The most affecting parameters were used as the input layer to the network. Those were reservoir temperature, oil gravity, solution gas-oil ratio and gas relative density. The model was developed using 104 real data points collected from Iraqi reservoirs. The data was divided into two groups: the first was used to train the ANN model, and the second was used to test the model to evaluate their accuracy and trend stability