The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

Objective(s): To evaluate students’ communication skills and their academic performance; to compare between the students relative to communication skills and their academic performance in the University of Baghdad and to identify the relationship between students’ communication skills, academic performance and their socio-demographic characteristics of age, gender, grade and socioeconomic status. Methodology: A descriptive design, using the evaluation approach, is carried through the present study to evaluate colleges’ students’ communication skills and their academic performance in the University of Baghdad for the period of January 7th 2019 to August 28th 2019. A non-probability, purposive sample, of (80) university students, i

The disruptions in supply chains have put small‐ and medium‐sized enterprises (SMEs) in dire need of resilient supply chains through which they can improve their performance. Based on the resource dependence theory, this study proposes a mediation model to improve the environmental performance (EP) of SMEs. The purpose of this study is to investigate the effect of supply chain resilience (SCR) on EP mediated by ambidextrous green innovation (AMGI). We proved a structural equation model based on questionnaire data from 261 companies in Iraq to test our hypotheses. The results show that SCR has a positive effect on AMGI for proactive and exploitative green innovation dimensions and positive impact on SMEs’ EP. AMGI plays a media

The physical, mechanical, electrical and thermal properties containing (Viscosity, curing, adhesion force, Tensile strength, Lap shear strength, Resistively, Electrical conductivity and flammability) of adhesive material that prepared from Nitrocellulose reinforced with graphite particles and aluminum streat. A comparison is made between the properties of adhesive material with varying percentage of graphite powder (0%, 25%, 30%, 35%, 40%) to find out the effect of reinforcement on the adhesive material. The ability of property an electrical was studied through the measurement of conductivity a function of temperature varying. The results of comparison have clearly shown that the increasing of conten

The research aims to apply a modified SERVQUAL model to evaluate the quality of the educational services via conducting exploratory research for students from the College of Administration and Economics- Department of Business Administration- Evening studies at the University of Baghdad. Questionnaire of two parts was distributed to a sample of (72) students out of (720) students of the 2^nd.,3^rd. and 4^th. year in the beginning of the second semester of the year 2008-2009 to measure the expectations and perceptions to the quality of the educational services. Five major dimensions were analyzed to see the gaps for (22) variables. The study concluded that there were (13) variables confirmed that the

A series of liquid crystals comprising a heterocyclics dihydro pyrrole and 1,2,3-triazole rings [VII]-[X] were synthesized by many steps starting from a reaction of 3,3'-dimethyl-[1,1'-biphenyl]- 4,4'-diamine with chloroacetyl chloride in a mixture of solutions DMF and TEA to synthesise the compounds [I], then the compounds [I] reacted with malononitrile in 1,4-dioxane and TEA solutions to produce compounds [II], then the first step is repeated with compound [II] where it reacted with chloroacetyl chloride in mixture of DMF and TEA to give compound [III], this compound reacted with sodium azide in the presence of sodium chloride and DMF as solvent to produce the compound [IV], which reacted with acrylic acid by a 1.3 dipolar reaction in sol

Polymer films of PEG and PVA and their blend with different
concentrations of MnCl2 (0, 2, 4, 6 and 10 %.wt) were study using
casting technique. The X-ray spectra of pure PEG, PVA and
PVA:PEG films and with addition of 2% concentrations from
(MnCl2) show amorphous structures. The results for FTIR show the
interaction between the filler and polymer blend results in
decreasing crystallinity with rich amorphous phase. This
amorphous nature confirms the complexation between the filler and
the polymer blend. The optical properties of (PVA:PEG/MnCl2)
contain the recording of absorbance (A) and explain that the
absorption coefficient (α), refractive index (n), extinction coefficient
(ko) and the dielectric cons

Alloys of GaxSb1-x system with different Ga concentration (x=0.4, 0.5, 0.6) have been prepared in evacuated quartz tubes. The structure of the alloys were examined by X-ray diffraction analysis (XRD) and found to be polycrystalline of zincblend structure with strong crystalline orientation (220). Thin films of GaxSb1-x system of about 1.0 μm thickness have been deposited by flash evaporation method on glass substrate at 473K substrate temperature (Ts) and under pressure 10-6 mbar. This study concentrated on the effect of Ga concentration (x) on some physical properties of GaxSb1-x thin films such as structural and optical properties. The structure of prepared films for various values of x was polycrystalline. The X-ray diffraction analy