The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Cefixime (CFX) was treated with sodium nitrite and hydrochloric acid for diazotization reaction followed by coupling with ?-Naphthol in alkaline medium to form, a yellow colored azo dye compound which exhibits maximum absorption (?_max) at 412 nm where the concentration of (CFX) was determined spectrophotometrically. The optimum reaction conditions and other analytical parameters were evaluated. Beer’s law was obeyed in the concentration range of (1-20) ?g.mL^-1 with a molar absorptivity of 34870.5 L.mol^-1.cm^-1. The limit of detection was found to be 0.1090 ?g.mL^-1 and the Sandell's sensitivity value was 0.0130 ?g.cm^-2. The proposed method could be successfully applied to

    Simple, sensitive, accurate and inexpensive spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) in pure and dosage forms. This method is based on diazotization of primary amine group of sulfamethoxazole with sodium nitrite and hydrochloric acid followed by coupling with diphenylamine in acidic medium to obtain a stable blue colored dye and show a maximum absorption (max) at 530 nm. Different variables affecting the completion of reaction have been carefully optimized, following the classical univariate sequence and modified simplex method. Beer’s law is obeyed in the concentration range of (0.5-12.0 µg.mL-1) with molar absorptivity of 4.9617×104 L.mol-1.cm-1. The

A rapid, sensitive and selective spectrophotometric method was developed for determination of sulfathiazole (STHZ) in aqueous solution. The method is based on the  oxidative coupling reaction with 2,4-dinitrophenylhydrazine (2,4-DNPH) in a basic medium (pH 10.9) in the presence of  potassium periodate to produce an intense orange colour, soluble in water , stable product and absorbs at 492 nm. Beer's law was in the linear range 2.0-28.0 μg/ml of sulfathiazole, the molar absorptivity, Sandellʼs sensitivity index and detection limit were 1.1437 ×104 liter. mol-1.cm-1,0.0223 μg.cm-2 and 0.1274 μg/ml respectively. The RSD value was  0.75 - 1.12 % depending on the concentration. This method was applied successfu

A new, accurate, precise and economic two spectrophotometric methods for determination of Paracetamol (Par), Ibuprofen (Ibu), and Caffeine (Caf) were suggested. Those methods were the first and second ratio derivative spectrum using a double devisor. Par, Ibu, and Caf showed many useful peaks for their quantified determination. The validity of all analysis modes for determination of the three compounds, peak to baseline, peak area and peak to peak were according to ICH. The linearity of two methods was between 5 µg/ml as a lower concentration and 50 µg/ml as the highest concentration for three compounds. Recovery percentage was around 100% and relative standard deviation was less than 2.6%. The methods were applied successfully in the

A procedure for the mutual derivatization and determination of thymol and Dapsone was developed and validated in this study. Dapsone was used as the derivatizing agent for the determination of thymol, and thymol was used as the derivatizing agent for the determination of Dapsone. An optimization study was performed for the derivatization reaction; i.e., the diazonium coupling reaction. Linear regression calibration plots for thymol and Dapsone in the direct reaction were constructed at 460 nm, within the concentration range of 0.3-7 μg ml-1 for thymol and 0.3-4 μg ml-1 for Dapsone, with limits of detection 0.086 and 0.053 μg ml-1, respectively. Corresponding plots for the cloud point extraction of thymol and Dapsone were constructed

The study aims at investigating the effectiveness of the Virtual Library Technology, in developing the achievement of the English Language Skills in the Center of Development and Continuous Education, in comparison with the individual learning via personal computer to investigate the students' attitude towards the use of both approaches. The population of the study includes the participants in the English Language course arranged in the Center. The sample includes 60 students who were randomly chosen from the whole population (participants in English Courses for the year 2009-2010). The sample is randomly chosen and divided into two experimental groups. The first group has learned through classroom technology; while the other group has l