The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

A lotic ecosystem is considered a source of carbon dioxide (CO2) in the atmosphere where it becomes supersaturated with CO2, which contributes to the global carbon cycle. To enhance our comprehension of the roles of CO2 in rivers, an outdoor experiment was designed with controlled carbon source inputs to investigate the roles of the dissolved organic carbon (DOC) and dissolved inorganic carbon (DIC) in the phytoplankton community. Plastic enclosures were installed in the Tigris River within Baghdad for that goal. Samples were collected on the first day, as well as on the 5th and the 12th days from 14 enclosures. The enclosures were treated by artificial glucose (C6H12O6) (10, 20, 30mg/ l) as DOC sources, while sodium bicarbonate (NaHCO3) (1

ABSTRACT The isolation and characterization of (27) isolate of extreme halophilic bacteria was performed ninteen isolate belonged to the genus Halobacterium which included Hb.halobium. Hb. salinarium, Hb. volcanii. Growth curve and generation time in logarthmic phase was measured and found to be (12.8hr±0.32), (11.2hr±0.2), (9.8hr±0.87), respectivaly. Effect of various concentrations of NaCl, KCI, NH4Cl and MgSO4.7H2O was studied, NaCl was essential for the rod shape rapid growth Rat and pigmentation. Less than 1% concentration caused lysis of bacteria. Yeast extract was the best carbone source as compared with glucose and casamino acid.

Corruption is one of the barriers to economic growth and investment opportunities, and after the most serious security and stability, that corruption plagued the Iraqi economy is striking and has roots since the eighties of the last century to the present day.

The study aimed to identify practical impact of corruption on investment in the Iraqi economy and revealed the possibilities and obstacles to investment in Iraq and clarify the investment opportunities at the level of Iraq and the impact of corruption on investments.

The focus will be on the statement of the extent of corruption and investment in Iraq and the adoption of the style of economic measurement using cross-section

In this study, nanocomposites have been prepared by adding
multiwall carbon nanotubes (MWCNTs) with weight ratios (0, 2, 3,
4, 5) wt% to epoxy resin. The samples were prepared by hand lay-up
method. Influence of an applied load before and after immersion in
sodium hydroxide (NaOH) of normality (0.3N) for (15 days) at
laboratory temperature on wear rate of Ep/MWCNTs
nanocomposites was studied. The results showed that wear rate
increases with increasing the applied load for the as prepared and
immersed samples and after immersion. It was also found that epoxy
resin reinforced with MWCNTs has wear rate less than neat epoxy.
The sample (Ep + 5wt% of MWCNTs) has lower wear rate. The
immersion effect in base so

In this study, the effect of ceramic coating on the performance and gases emission on diesel engine was investigated. A four-stroke, direct injected, single cylinder, diesel engine was tested at constant speed and at different load conditions without coating. Then, the inlet and exhaust valves faces were coated by about 500µm with ceramic materials. Ceramic layers were made of YttriaStabilized Zirconia (YSZ), and NiCrAl as a bond coat. The coating technique adapted in this work is the flame spray method. The engine with valves ceramiccoated research was tested for the same operation conditions of the engine (without coating). The results indicate a reduction in both fuel consumption by about 7.6% and particulate emissions by about (13

In this research the hard chromium electroplating process, which is one of the common methods of overlay coating was used, by using chromium acid as source of chromium and sulphuric acid as catalyst since the ratio between chromic acid and sulphuric acid is (100 : 1) consequently. Plating process was made by applying current of density (40 Amp / dm²) and the range of solution temperature was (50 – 55^oC) with different time periods (1-5 hr). A  low carbon steel type (Ck₁₅) was used as substrate for hard chromium electroplating. Solid carburization was carried out for hard chromium plating specimen at temperature (925^oC) with time duration (2 hr) to be followed with quenching and tempering