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

Successfully, theoretical equations were established to study the effect of solvent polarities on the electron current density, fill factor and efficiencies of Tris (8-hydroxy) quinoline aluminum (Alq3)/ ZnO solar cells. Three different solvents studied in this theoretical works, namely 1-propanol, ethanol and acetonitrile. The quantum model of transition energy in donor–acceptor system was used to derive a current formula. After that, it has been used to calculate the fill factor and the efficiency of the solar cell. The calculations indicated that the efficiency of the solar cell is influenced by the polarity of solvents. The best performance was for the solar cell based on acetonitrile as a solvent with electron current density of (5.0

This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

In this work a chemical sensor was built by using Plane Wave Expansion (PWE) modeling technique by filling the core of 1550 hollow core photonic crystal fiber with chloroform that has different concentrations after being diluted with distilled water. The minimum photonic bandgap width is.0003 and .0005 rad/sec with 19 and 7 cells respectively and a concentration of chloroform that filled these two fibers is 75%.

Chaotic systems have been proved to be useful and effective for cryptography. Through this work, a new Feistel cipher depend upon chaos systems and Feistel network structure with dynamic secret key size according to the message size have been proposed. Compared with the classical traditional ciphers like Feistel-based structure ciphers, Data Encryption Standards (DES), is the common example of Feistel-based ciphers, the process of confusion and diffusion, will contains the dynamical permutation choice boxes, dynamical substitution choice boxes, which will be generated once and hence, considered static,

            While using chaotic maps, in the suggested system, called

The Internet of Things (IoT) is an information network that connects gadgets and sensors to allow new autonomous tasks. The Industrial Internet of Things (IIoT) refers to the integration of IoT with industrial applications. Some vital infrastructures, such as water delivery networks, use IIoT. The scattered topology of IIoT and resource limits of edge computing provide new difficulties to traditional data storage, transport, and security protection with the rapid expansion of the IIoT. In this paper, a recovery mechanism to recover the edge network failure is proposed by considering repair cost and computational demands. The NP-hard problem was divided into interdependent major and minor problems that could be solved in polynomial t