HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The effect of approaching nozzle jet from the deposition surface
on structural, optical and morphology properties of copper oxide thin
films was studied. The film was prepared by homemade fully
computerized CNC spray pyrolysis deposition technique at
preparations speed (3, 4, 5, and 6 mm/sec). The repeated line mode
was used at deposition temperature equal 450 °C whereas the
spraying time was in the range of (15-30 min) according to the
deposition speed. The film exhibit polycrystalline structure with
preferred orientation along (-111), (022) and (011), (002) at a 2θ
value of (35.63o) and (38.8o) respectively. Optical band gaps were
recorded at these speed shows variance in value from (1.53-2.08 eV).
Fi

In this article the conventional "solid-state reaction" method was used to synthesize perovskite Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ. Four main types of compounds were obtained by physically replacing calcium oxide with cadmium in proportions 0, 0.03, 0.06 and 0.09, the pure Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ phase, and the phases Li_0.4Cd_0.6Ba₂Ca_1.97Cd_0.03Cu₃O_10+δ

This study aimed to determine the effect of green bismuth oxide (BiO) NPs against multidrug-resistant (MDR) Pseudomonas aeruginosa (P. aeruginosa) from wound infections. Among 450 wound samples collected from patients admitted to the hospital, 200 P. aeruginosa isolates were identified. MDR strains of P. aeruginosa were detected by disc diffusion method. BiO NPs were synthesized using wild Bacillus subtilis (B. subtilis) strain and infrared spectroscopy, X-ray diffraction and scanning electron microscopy techniques. The antibacterial effect of the NPs compared to antibiotics against MDR strains was evaluated using a standard disk diffusion method. BiO NPs were synthesized at 0.005 M concentration of solution. According to the SEM im

The biggest problem of structural materials for fusion reactor is the damage caused by the fusion product neutrons to the structural material. If this problem is overcomed, an important milestone will be left behind in fusion energy. One of the important problems of the structural material is that nuclei forming the structural material interacting with fusion neutrons are transmuted to stable or radioactive nuclei via (n, x) (x; alpha, proton, gamma etc.) reactions. In particular, the concentration of helium gas in the structural material increases through deuteron- tritium (D-T) and (n, α) reactions, and this increase significantly changes the microstructure and the properties of the structural materials. T

Unconfined compressive strength (UCS) of rock is the most critical geomechanical property widely used as input parameters for designing fractures, analyzing wellbore stability, drilling programming and carrying out various petroleum engineering projects. The USC regulates rock deformation by measuring its strength and load-bearing capacity. The determination of UCS in the laboratory is a time-consuming and costly process. The current study aims to develop empirical equations to predict UCS using regression analysis by JMP software for the Khasib Formation in the Buzurgan oil fields, in southeastern Iraq using well-log data. The proposed equation accuracy was tested using the coefficient of determination (R²), the average absolute

In Iraq, the risk of soil pollution by petroleum products increases with the growth of oil exploration, production and shipping large quantities of oil through pipelines over thousands of kilometers. Numerous oil spills have been documented recently in many sites due to damage in the oil industry infrastructures, which have led to soil contamination causing serious environmental hazards and deterioration to the soil and its engineering properties. So, it is essential to investigate the impact of oil leakage through the soil stratum consequently, assessing the eligibility of the contaminated soil for construction projects or identifying the appropriate treatment method. The paper investigates the general behaviour and the associated variatio

Soil is a crucial component of environment. Total soil analysis may give information about possible enrichment of the soil with heavy metals. Heavy metals, potentially contaminate soils, may have been dumped on the ground. chromium, nickel and cadmium,