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
This paper deals with the description of the system of formation and derivation of words in the Russian language. In this work, we will present recent trends in the study of the Russian language that deal with vocabulary formation. The lexical system of the Russian language is associated with a common (or opposite) meaning; similar (or opposite) in stylistic characteristics; united by a common type of word formation; related to a common descent and belonging to a vocabulary of much or little use, etc. The results of the most prominent linguists and specialists who dealt with this topic will be presented, in addition to presenting their different views on word formation. The words of the Russian language consist of mor vimat that participate
... Show Moremixtures of cyclohexane + n-decane and cyclohexane + 1-pentanol have been measured at 298.15, 308.15, 318.15, and 328.15 K over the whole mole fraction range. From these results, excess molar volumes, VE , have been calculated and fitted to the Flory equations. The VE values are negative and positive over the whole mole fraction range and at all temperatures. The excess refractive indices nE and excess viscosities ?E have been calculated from experimental refractive indices and viscosity measurements at different temperature and fitted to the mixing rules equations and Heric – Coursey equation respectively to predict theoretical refractive indices, we found good agreement between them for binary mixtures in this study. The variation of th
... Show MoreUse of Surveillance cameras in houses and markets became common, that resulted to minimize theft and make it a difficult task because it let recording and viewing what is going around. The wide application of these cameras, pushed thieves to seek new ways for abolition of the surveillance system and digital recording of events, such as cutting the signal wire between the camera and Digital video recorder or changing the direction of the camera away from the focus spot or damaging the camera or steal the device which means the loss of the recorded media. This paper focuses on such abolitions and fixed it by suggesting a way to notify the administrator immediately and automatically by Email about any violation of the system using MATLAB, whic
... Show MoreThis paper describes a research effort that aims of developing solar models for housing suitable for the Arabian region since the Arabian Peninsula is excelled with very high levels of solar radiation.
The current paper is focused on achieving energy efficiency through utilizing solar energy and conserving energy. This task can be accomplished by implementation the major elements related to energy efficiency in housing design , such as embark on an optimum photovoltaic system orientation to maximize seize solar energy and produce solar electricity. All the precautions were taken to minimizing the consumption of solar energy for providing the suitable air-condition to the inhibitor of the solar house in addition to use of energy effici
Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail, appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls, intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu
... Show MoreMaximum power point tracking (MPPT) is used in photovoltaic (PV) systems to enhance efficiency and maximize the output power of PV module, regardless the variation of temperature, irradiation, and the electrical characteristics of the load. A new MPPT system has been presented in this research, consisting of a synchronous DC-DC step-down Buck converter controlled by an Arduino microcontroller based unit. The MPPT process with Perturb and Observe method is performed with a DC-DC converter circuit to overcome the problem of voltage mismatch between the PV modules and the loads. The proposing system has high efficiency, lower cost and can be easily modified to handle more energy sources. The test results indicate that the u
... Show MoreSoftware testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli
... Show MoreMost recent studies have focused on using modern intelligent techniques spatially, such as those
developed in the Intruder Detection Module (IDS). Such techniques have been built based on modern
artificial intelligence-based modules. Those modules act like a human brain. Thus, they should have had the
ability to learn and recognize what they had learned. The importance of developing such systems came after
the requests of customers and establishments to preserve their properties and avoid intruders’ damage. This
would be provided by an intelligent module that ensures the correct alarm. Thus, an interior visual intruder
detection module depending on Multi-Connect Architecture Associative Memory (MCA)
Maintenance of hospital buildings and its management are regarded as an important subject which needs attention because hospital buildings are service institutions which are very important to a society, requiring the search for the best procedure to develop maintenance in hospitals. The research is aimed to determine an equation to estimate the annual maintenance cost for public hospital. To achieve this aim, Al-Sader City Hospital maintenance system in Al-Najaf province has been studied with its main elements through survey of data, records and reports relating to maintenance during the years of the study 2008-2014 and to identify the strengths, weaknesses, opportunities and threat points in the current system through Swat analysi
... Show MoreThe telecommunications industry has gone through series of development efforts to provide quality services to their consumers. Generally, telecommunication industry provides two main services such as telephony and internet which involved customer registration, billing and payment. However, the challenge confronting telecommunications industry is to meet the customer satisfaction in the billing system such as accuracy, easy to understand and unambiguous billing issue. In order to develop Customer Billing Telephony System,a user experience study is conducted to gather the user requirements. Hence, the CBTS was developed that takes into consideration user’s value experience that provides a support for managing and monitoring billing proce
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