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Should Iraq Adopt IFRSs?
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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

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Publication Date
Fri Feb 10 2023
Journal Name
Journal Of Applied Mathematics
The Dynamics of a Delayed Ecoepidemiological Model with Nonlinear Incidence Rate
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In this paper, the general framework for calculating the stability of equilibria, Hopf bifurcation of a delayed prey-predator system with an SI type of disease in the prey population, is investigated. The impact of the incubation period delay on disease transmission utilizing a nonlinear incidence rate was taken into account. For the purpose of explaining the predation process, a modified Holling type II functional response was used. First, the existence, uniform boundedness, and positivity of the solutions of the considered model system, along with the behavior of equilibria and the existence of Hopf bifurcation, are studied. The critical values of the delay parameter for which stability switches and the nature of the Hopf bifurcat

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Publication Date
Mon Jul 01 2024
Journal Name
المجلة العلمية لعلوم وفنون الرياضة
العلاقة بين طول الذراع وبعض المتغيرات البايوكينماتيكية في سباحة الفراشة (50 متر) لسباحي المنتخب الوطني
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Competitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f

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Publication Date
Fri Oct 07 2016
Journal Name
Fourth International Conference On Wireless And Optical Communications, 2016, Beijing, China
ESAM: Endocrine inspired Sensor Activation Mechanism for multi-target tracking in WSNs
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Target tracking is a significant application of wireless sensor networks (WSNs) in which deployment of self-organizing and energy efficient algorithms is required. The tracking accuracy increases as more sensor nodes are activated around the target but more energy is consumed. Thus, in this study, we focus on limiting the number of sensors by forming an ad-hoc network that operates autonomously. This will reduce the energy consumption and prolong the sensor network lifetime. In this paper, we propose a fully distributed algorithm, an Endocrine inspired Sensor Activation Mechanism for multi target-tracking (ESAM) which reflecting the properties of real life sensor activation system based on the information circulating principle in the endocr

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Crystallization Process as a Final Part of Zero Liquid Discharge System for Treatment of East Baghdad Oilfield Produced Water
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This study investigated the application of the crystallization process for oilfield produced water from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). Zero liquid discharge system (ZLD) consists of several parts such as oil skimming, coagulation/flocculation, forward osmosis, and crystallization, the crystallization process is a final part of a zero liquid discharge system. The laboratory-scale simple evaporation system was used to evaluate the performance of the crystallization process. In this work, sodium chloride solution and East Baghdad oilfield produced water were used as a feed solution with a concentration of 177 and 220 g/l. The impact of temperature (70, 80, and 90 °C), mixing speed (300, 400, and 500 rp

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Environment Friendly Eco - City
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The World witnessed over the past few decades a clear change in the urban existence map, where the number of cities' residents has increased and the cities geographic area expanded, also networks of roads and electric power stations were spread. This extraordinary events caused the drawing of a different identity to the world, race with itself in the field of energy and raw materials consumption. Therefore, the research issue individualizes in the lack of available knowledge concerning the subject of environment friendly ecological urban desiging and planning.So the research aims to define the environmentally friendly eco-city' structural elements and to clarify their most important planning and design foundations. To In

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Clarifying Optimum Setting Temperatures and Airflow Positions for Personal Air Conditioning System on Flight
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In recent years, the demand for air travel has increased and many people have traveled by plane. Most passengers, however, feel stressed due to the limited cabin space. In order to make these passengers more comfortable, a personal air-conditioning system for the entire chair is needed. This is because the human body experiences discomfort from localized heating or cooling, and thus, it is necessary to provide appropriate airflow to each part of the body. In this paper, a personal air-conditioning system, which consists of six vertically installed air-conditioning vents, will be proposed. To clarify the setting temperature of each vent, the airflow around the passenger and the operative temperature of each part of the body is investigate

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
A Comparative Study of Various Intelligent Optimization Algorithms Based on Path Planning and Neural Controller for Mobile Robot
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In this paper, a cognitive system based on a nonlinear neural controller and intelligent algorithm that will guide an autonomous mobile robot during continuous path-tracking and navigate over solid obstacles with avoidance was proposed. The goal of the proposed structure is to plan and track the reference path equation for the autonomous mobile robot in the mining environment to avoid the obstacles and reach to the target position by using intelligent optimization algorithms. Particle Swarm Optimization (PSO) and Artificial Bee Colony (ABC) Algorithms are used to finding the solutions of the mobile robot navigation problems in the mine by searching the optimal paths and finding the reference path equation of the optimal

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Publication Date
Sat Nov 02 2013
Journal Name
International Journal Of Computer Applications
Mixed Transforms Generated by Tensor Product and Applied in Data Processing
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Finding orthogonal matrices in different sizes is very complex and important because it can be used in different applications like image processing and communications (eg CDMA and OFDM). In this paper we introduce a new method to find orthogonal matrices by using tensor products between two or more orthogonal matrices of real and imaginary numbers with applying it in images and communication signals processing. The output matrices will be orthogonal matrices too and the processing by our new method is very easy compared to other classical methods those use basic proofs. The results are normal and acceptable in communication signals and images but it needs more research works.

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Value system and its impact on the morals of the public job of the individual
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         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
Hybrid Intrusion Detection System based on DNA Encoding, Teiresias Algorithm and Clustering Method
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Until recently, researchers have utilized and applied various techniques for intrusion detection system (IDS), including DNA encoding and clustering that are widely used for this purpose. In addition to the other two major techniques for detection are anomaly and misuse detection, where anomaly detection is done based on user behavior, while misuse detection is done based on known attacks signatures. However, both techniques have some drawbacks, such as a high false alarm rate. Therefore, hybrid IDS takes advantage of combining the strength of both techniques to overcome their limitations. In this paper, a hybrid IDS is proposed based on the DNA encoding and clustering method. The proposed DNA encoding is done based on the UNSW-NB15

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