The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

In this work, the effect of aluminum (Al) dust particles on the DC discharge plasma properties in argon was investigated. A magnetron is placed behind the cathode at different pressures and with varying amounts of Al. The plasma temperature (Te) and density (ne) were calculated using the Boltzmann equation and Stark broadening phenomena, which are considered the most important plasma variables through which the other plasma parameters were calculated. The measurements showed that the emission intensity decreases with increasing pressure from 0.06 to 0.4 Torr, and it slightly decreases with the addition of the NPs. The calculations showed that the ne increased and Te decreased with pressure. Both Te and ne were reduced by increasing

This review article summarizes our research focused on Cu(In, Ga)Se2 (CIGS) nanocrystals, including their synthesis and implementation as the active light absorbing material in photovoltaic devices (PVs). CIGS thin films were prepared by arrested precipitation from molecular precursors consisting of CuCl, InCl3, GaCl3 and Se metal onto Mo/soda-lime glass (SLG) substrates. We have sought to use CIGS nanocrystals synthesized with the desired stoichiometry to deposit PV device layers without high temperature processing. This approach, using spray deposition of the CIGS light absorber layers, without high temperature selenization, has enabled up to 1.5 % power conversion efficiency under AM 1.5 solar illumination. The composition and morphology

Mammals are under threat worldwide due to deforestation, hunting, and other human activities. In Iraq, a total of 93 species of wild mammals have been recorded including species with global conservation concern. Bamo Mountain is situated within the Zagros Mountains in northern Iraq which is a suitable habitat for wild mammals. Due to scarcity of the field survey efforts and cryptic behavior, monitoring of the wild mammals fauna in Zagros Mountain seems challenging. Therefore, we used a camera trap which seems to be an ideal way to determine species diversity of wild mammals in Bamo Mountain. Moreover, interviews with local villagers were performed. The mammalian diversity of Bamo Mountain is not fully explored but seemed threatened by lo

This work represents the set of measurements of radon and thoron concentrations levels of soil-gas in Al-Kufa city in Iraq using electric Radon meter (RAD-7). Radon and thoron concentration were measured in soil-gas in 20 location for three depth of (50, 100 and 150) cm.
The results show that the emanation rate of radon and thoron gas varied from location to anther, depending on the geological formation. The Radon concentration in soil has been found to vary from (12775±400) Bq/m3 at 150 cm depth in location (sample K2) to (41.45±17) Bq/m3, for depth 150 cm in location (sample K20). The thoron concentration in soil has been found to vary from (198±8.5) Bq/m3 at 150 cm depth in location samples (K1 & K2) to undetected in the mos

The influence of the reaction gas composition during the DC magnetron sputtering process on the structural, chemical and optical properties of Ce-oxide thin films was investigated. X-ray diffraction (XRD) studies confirmed that all thin films exhibited a polycrystalline character with cubic fluorite structure for cerium dioxide. X-ray photoelectron spectroscopy (XPS) analyses revealed that cerium is present in two oxidation states, namely as CeO2 and Ce2O3, at the surface of the films prepared at oxygen/argon flow ratios between 0% and 7%, whereas the films are completely oxidized into CeO2 as the aforementioned ratio increases beyond 14%. Various optical parameters for the thin films (including an optical band gap in the range of 2.25–3.

A simple, rapid and sensitive spectrophotometric method has been proposed for the determination of La (III) using 3-hydroxy -4-(2-hydroxy-phenyl azo) naphthalene -1- sulfonic acid as a chromogenic reagent. This method is based on the formation of a red-pink colored complex, upon the reaction of La(III) with the reagent in an alkaline medium (pH= 9.50), having a maximum absorbance at 459 nm. Beer's law is valid in the concentration range 0.512 µg.ml-1 with a Sandell's sensitivity value of 0.0188 µg.cm-2 and molar absorptivity of 7376.12 L.mol-1.cm-1. The stoichiometric composition of the chelate is 1:3. The effect of the presence of different cations as interferants in the determination of La(III) under the given optimum conditions wer