Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The research aims to determine the role of knowledge management to measure performance on a sample of faculties of Administration and Economics the University of Kufa, and to achieve this goal through a researcher from the theoretical literature and research and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable knowledge management, distributed four variables are: (knowledge generation, knowledge storage, knowledge dissemination, the application of knowledge), as well as four variables representing the variables adopted for the performance of the university are:
(to reduce costs and increase profits, improve quality, scie

In this paper, a new idea to configure a special graph from the discrete topological space is given. Several properties and bounds of this topological graph are introduced. Such that if the order of the non-empty set equals two, then the topological graph is isomorphic to the complete graph. If the order equals three, then the topological graph is isomorphic to the complement of the cycle graph. Our topological graph has  complete induced subgraphs with order  or more. It also has a cycle subgraph. In addition, the clique number is obtained. The topological graph is proved simple, undirected, connected graph. It has no pendant vertex, no isolated vertex and no cut vertex. The minimum and maximum degrees are evaluated. So , the radius 

  In this work, nanostructured TiO2 thin films were grown by pulsed laser deposition (PLD) technique on glass substrates. TiO2 thin films then were annealed at 400-600 °C in air for a period of 2 hours. Effect of annealing on the structural and morphological were studied. Many growth parameters have been considered to specify the optimum conditions, namely substrate temperature (300 °C), oxygen pressure (10-2 Torr), laser fluence energy density (0.4 J/cm2), using double frequency Q-switching Nd:YAG laser beam (wavelength 532nm), repetition rate  (1-6 Hz) and the pulse duration of 10 ns. The results of the X-ray test show that all nanostructures tetragonal are polycrystalline. These results show that grain size increase fr

     Tin oxide (Sn) nanoparticles were prepared by pulsed laser ablation (PLA) method at different laser energies (400-700mJ). (UV, XRD, AFM, SEM, EDS) methods were employed to determine the properties of nanomaterials. The optical properties showed that the energy gap decreased with increasing laser power; the structural properties showed the relationship between density and angle; Miller's coefficients for net angles were determined and the morphology properties showed the element's surface shape and surface roughness. Also, Tin oxide nanoparticles with added to Staphylococcus aureus bacteria isolated from the ear and cultured by striking method on nutrient agar to know the effect of tin oxide nanoparticles on the growth o

The main objectives of this study were investigating the effects of the maximum size of coarse Attapulgite aggregate and micro steel fiber content on fresh and some mechanical properties of steel fibers reinforced lightweight self-compacting concrete (SFLWSCC). Two series of mixes were used depending on maximum aggregate size (12.5 and 19) mm, for each series three different steel fibers content were used (0.5 %, 1%, and 1.5%). To evaluate the fresh properties, tests of slump flow, T500 mm, V funnel time, and J ring were carried out. Tests of compressive strength, splitting tensile strength, flexural tensile strength, and calculated equilibrium density were done to evaluate mechanical properties. For reference mixes, the

In this paper, a procedure to establish the different performance measures in terms of crisp value is proposed for two classes of arrivals and multiple channel queueing models, where both arrival and service rate are fuzzy numbers. The main idea is to convert the arrival rates and service rates under fuzzy queues into crisp queues by using graded mean integration approach, which can be represented as median rule number. Hence, we apply the crisp values obtained to establish the performance measure of conventional multiple queueing models. This procedure has shown its effectiveness when incorporated with many types of membership functions in solving queuing problems. Two numerical illustrations are presented to determine the validity of the