The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

THE ROLE OF ELECTRONIC-PAYMENT SERVICE PROVIDERS IN THE DEVELOPMENT OF E-BANKING IN IRAQ - AN APPLIED RESEARCH IN CENTRAL BANK OF IRAQ

In this work we prepared some schiff bases by condensation urea and benzaldehyde or its derevative ( bromo benzaldehyde or hydroxy benzaldehyde ) as ( 1 : 1 ) mole ( urea : benzaldehyde or its substitution ) to prepare compounds ( A1 , B1 , C1 , D1 , E1 , F1 , G1 ) and ( 1 : 2 ) mole ( urea : benzaldehyde or its substitution ) to prepare compounds ( A2 , B2 , C2 , D2 , E1 , F2 , G2 ) . The prepared compounds identified spectroscopic by infrared spectroscopy FT-IR and Thin layer chromotography T.L.C . The force constant calculated from the wave number for the carbonyl stretching from FT-IR chart and by using the following equation K = 4?2C2?'2? The change in double bond order for carbonyl deteremined in according with some past re

Carbonate reservoirs are an essential source of hydrocarbons worldwide, and their petrophysical properties play a crucial role in hydrocarbon production. Carbonate reservoirs' most critical petrophysical properties are porosity, permeability, and water saturation. A tight reservoir refers to a reservoir with low porosity and permeability, which means it is difficult for fluids to move from one side to another. This study's primary goal is to evaluate reservoir properties and lithological identification of the SADI Formation in the Halfaya oil field. It is considered one of Iraq's most significant oilfields, 35 km south of Amarah. The Sadi formation consists of four units: A, B1, B2, and B3. Sadi A was excluded as it was not filled with h

Two Siganid fishes were described in the current study, the first one is Siganus javus (Linnaeus, 1766) as a new record and the other Siganus canaliculatus (Park, 1797), which was collected from the Iraqi marine waters. The samples were collected during December 2018. Streaked rabbitfish S. javus is diagnosed by a deep body, 54.01% in standard length, depth  of caudal peduncle, 7.27%, total gill rakers 19 and silvery blue undulating lines on mid and lower sides of the body. Whereas the body depth of White-spotted rabbitfish S. canaliculatus was 39.08-42.66%, Caudal peduncle depth ranged from 5.21 to 5.66%, total gill rakers ranged from 22 to 24 and it  is distinguished by a numerous pearly bl

The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int

     This article aims to introducenumerical study of two different incompressible Newtonian fluid flows. The first type of flow is through the straight channel, while the second flow is enclosed within a square cavity and the fluid is moved by the upper plate at a specific velocity. Numerically, a Taylor-Galerkin\ pressure-correction finite element method (TGPCFEM) is chosen to address the relevant governing equations. The Naiver-Stoke partial differential equations are usually used to describe the activity of fluids. These equations consist of the continuity equation (conservation of mass) and the time-dependent conservation of momentum, which are preserved in Cartesian coordinates. In this study, the effect of Reynolds number (