The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

A new simple and sensitive spectrophotometric method is described for quantification of Nifedipine (NIF) and their pharmaceutical formulation. The selective method was performed by the reduction of NIF nitro group to yield primary amino group using zinc powder with hydrochloric acid. The produced aromatic amine was submitted to oxidative coupling reaction with pyrocatechol and ammonium ceric nitrate to form orange color product measured spectrophotometrically with maximum absorption at 467nm. The product was determined through flow injection analysis (FIA) system and all the chemical and physical parameters were optimized. The concentration range from 5.0 to 140.0 μg.mL-1 was obeyed Beer’s law with a limit of detection and quantitatio

                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

This work characterizes the fractographic features of the neat epoxy and ZrO₂ epoxy nanocomposites. All samples were subjected to a tensile test to determine the tensile strength and tensile modulus. SEM images were used to study the morphology of the fractured surface. The fractographic of the fracture surfaces were studied by microstructure analysis program (j-images) to specify the effect of ZrO₂ nanoparticles on tensile performance and failure mechanism for ZrO₂ epoxy nanocomposites. The tensile test results show that the addition of ZrO₂ nanoparticles (2, 4, 6, 8, and 10 vol.%) to the epoxy matrix leads to increase the tensile strength about 40% for optimal content of ZrO₂ nanop

Ghar Formation outcrop at the Iraqi western desert was studied by microfacies analysis
of (13) thin sections collected from wadi Al-Ratgha ( west of Qaim ) . According to
petrographic com position and organisms content ,rocks were subdivided into (4)
microfacies units :bioclastic wackestone , mudstone , miliolids wackestone , and grainstone
with aggregate grains microfacies .Microfacies units reflect shallow marine environment of
low circulation of very warm water at the middle part . The lower and middle part
interbedded with quite open marine environment below the wave base . The upper part was
deposited at shallow marine environment of low circulation . The main diagenetic processes
were the transformation ( ty

  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

Total Quality Assurance Concept have appeared in Higher Education Institutions as a result of the continuous criticism for the lower quality of the outputs of these institutions and their inappropriacy to the needs of the job market. The faculty, i.e. teaching staff member, is one of the most important output for his/her responsibility to achieve the stated goals in higher education. This represents a problem that may influence the construction of society which has to limit his tasks, responsibilities, and competencies that should be found in a faculty, and evaluating his teaching profession in light of the prerequisites of the century to become an input to achieve quality assurance in Higher Education. Therefore, the present study aims

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p

     This research examines the quantitative analysis to assess the efficiency of the transport network in Sadr City, where the study area suffers from a large traffic movement  for the variability of traffic flow and intensity at peak hours as a result of inside traffic and outside of it, especially in the neighborhoods of population with  economic concentration.                                                           &n