Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from its national Unified Accounting System (UAS) to International Financial Reporting Standards (IFRSs). The investigation used a qualitative research approach including two research methods. For archival resources to the accounting system and the pressure to change, content analysis was used. To ascertain the views of persons of significant importance, In-depth semi-structured interviews were conducted with academics, managers, consultants, CFO, CAO, and accounting professionals in Iraq based on the New Institutional Theory (Isomorphism) was used to analyze the interview transcripts. The results revealed that the current situation in Iraq is an example of institutional isomorphism, specifically coercive isomorphism by the World Bank and IMF; mimetic isomorphism by the IOCs and normative isomorphism by the Big 4 accounting firms. Further, this study highlights the need for further research into the impact o
In the absence of environmental regulation, food stays to be contaminated with heavy metals, which is becoming a big worry for human health. The present research focusses on the environmental and health effects of irrigating a number of crops grown in the soils surrounding the Al-Rustamia old plant using treated wastewater generated by the plant. The physicochemical properties, alkalinity, and electrical conductivity of the samples were evaluated, and vegetable samples were tested for Cd, Pb, Ni, and Zn, levels, and even the transfer factor (TF) from soils to crops and crop and multi-targeted risk, daily intake (DIM) of metals, and health risk index (HRI) was calculated. The findings found that the average contents of Zn, Pb, Ni, and Cd in
... Show MoreGenerally, direct measurement of soil compression index (Cc) is expensive and time-consuming. To save time and effort, indirect methods to obtain Cc may be an inexpensive option. Usually, the indirect methods are based on a correlation between some easier measuring descriptive variables such as liquid limit, soil density, and natural water content. This study used the ANFIS and regression methods to obtain Cc indirectly. To achieve the aim of this investigation, 177 undisturbed samples were collected from the cohesive soil in Sulaymaniyah Governorate in Iraq. Results of this study indicated that ANFIS models over-performed the Regression method in estimating Cc with R2 of 0.66 and 0.48 for both ANFIS and Regre
... Show MoreThis study aimed to investigate the effect of oral administration of pomegranate seed oil on diabetic in male rabbits. A total of 32 adult male rabbits.6 months old weighting 1-2kg were divided in to four equal groups. G- Control (negative) Rabbits were received olive oil, G2- (control positive) Rabbits were received (30 mg/kg B.W/daily of the Pomegranate seed oil orally and daily for 45 day. G3-Rabbits were received (150mg/kg of Alloxan injected Intraperitonealy, G4-Rabbits were received the same dose orally of the Pomegranate seed oil four 45 days. There is significant increase (Insulin, Insulin resistance) and decreased glucose in group received Pomegranate seed oil (G4) as compared with G3 (diabetic group). On conclusion, the administra
... Show MoreThe Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with
... Show MoreEye Detection is used in many applications like pattern recognition, biometric, surveillance system and many other systems. In this paper, a new method is presented to detect and extract the overall shape of one eye from image depending on two principles Helmholtz & Gestalt. According to the principle of perception by Helmholz, any observed geometric shape is perceptually "meaningful" if its repetition number is very small in image with random distribution. To achieve this goal, Gestalt Principle states that humans see things either through grouping its similar elements or recognize patterns. In general, according to Gestalt Principle, humans see things through genera
... Show MoreHate speech (henceforth HS) has recently spread and become an important issue. This type of speech in children's writings has a particular formulation and specific objectives that the authors intend to convey. Thus, the study aims at examining qualitatively and quantitatively the classism HS and its pragmatic functions via identifying the speech acts used to express classism HS, the implicature instigated as well as impoliteness. Since pragmatics is the study of language in context, which is greatly related to the situations and speaker’s intention, this study depends on pragmatic theoriespeech acts, impoliteness and conversational implicature) to analyze the data which are taken from Katherine Mansfield's short story (The D
... Show MoreData security is an important component of data communication and transmission systems. Its main role is to keep sensitive information safe and integrated from the sender to the receiver. The proposed system aims to secure text messages through two security principles encryption and steganography. The system produced a novel method for encryption using graph theory properties; it formed a graph from a password to generate an encryption key as a weight matrix of that graph and invested the Least Significant Bit (LSB) method for hiding the encrypted message in a colored image within a green component. Practical experiments of (perceptibility, capacity, and robustness) were calculated using similarity measures like PSNR, MSE, and
... Show MoreThe purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in
... Show MoreThe topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a
... Show MoreProverbs gain their importance not only from the fact that they represent a cultural record of the people of every nation, but they reveal the way they use language and how they exploit their environments as a good source of inspiration to enrich that language. Domestic animals, as part of every environment, play a major role in composing proverbs in every nation.
This study is an attempt to pragmastylistically analyse some selected English and Iraqi rural proverbs using domestic animals in their texts. It limits itself to investigate certain stylistic and pragmatic devices such as: the type of sentences, their lengths, their content and grammatical words, the part of speech used, metaph
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