The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

The research aims to investigate the existence of a direct causal relationship between selected agricultural variables: agricultural output (as a representative of growth in the agricultural sector), agricultural terms of trade as a completely new variable in agricultural studies in recent years, agricultural labour which is an important part in the total workforce for Iraq, and finally, agricultural investment because of its importance and vital role in the production process, creating job opportunities, and then raising the level of employment, then it's role to achieving agricultural growth and development. For this purpose, the researchers used the Toda-Yamamoto causality methodology for a time series covering from 1990 to 2019. The res

Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

A new benzylidene derivative, namely N-benzylidene-5-phenyl-1,3,4-thiadiazol-2-amine (BPTA), has been synthesized and instrumentally confirmed with Elemental Analysis (CHN), Nuclear Magnetic Resonance (NMR), and Fourier Transform Infrared Spectroscopy (FT-IR). Titanium Dioxide (TiO2) nanoparticles (NPs) were synthesized and characterized by X-ray. The mutualistic complementary dependence of BPTA with TiO2 nanoparticles as anti-corrosive inhibitor on mild steel (MS) in 1.0 M hydrochloric acid has been tested at various concentrations and various temperatures. The methodological work was achieved by gravimetric measurement methods complemented with surface analysis. The synthesized inhibitor concentrations were 0.1 mM to 0.5 mM and the temper

The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

The need for detection and investigation of the causes of pollution of the marshes and submit a statistical study evaluated accurately and submitted to the competent authorities and to achieve this goal was used to analyze the factorial analysis and then obtained the results from this analysis from a sample selected from marsh water pollutants which they were: (Electrical Conductivity: EC, Power of Hydrogen: PH, Temperature: T, Turbidity: TU, Total Dissolved Solids: TDS, Dissolved Oxygen: DO). The size of sample (44) sites has been withdrawn and examined in the laboratories of the Iraqi Ministry of Environment. By illustrating SPSS program) the results had been obtained. The most important recommendation was to increase the pumping of addit

This experimental study focuses on scouring in box culvert inlets under steady-state conditions and at different percentages of blockage ranging from 0% to 65%, and also looks at the hydraulics of water in the culvert. The investigation shows that the blockage of the culverts has influenced the scouring pattern at the blocked culverts' entrances. Ten experiments were carried out at the laboratory to see how blockage impacts the scouring pattern upstream of a box culvert during steady flow. Both partially blocked and unblocked cases were implemented in this study. The experimental tests were done until the equilibrium scour occurred, which took about 3.5 hours of water flow to reach equilibrium conditions.  The results r

The Internet of Things (IoT) is an expanding domain that can revolutionize different industries. Nevertheless, security is among the multiple challenges that it encounters. A major threat in the IoT environment is spoofing attacks, a type of cyber threat in which malicious actors masquerade as legitimate entities. This research aims to develop an effective technique for detecting spoofing attacks for IoT security by utilizing feature-importance methods. The suggested methodology involves three stages: preprocessing, selection of important features, and classification. The feature importance determines the most significant characteristics that play a role in detecting spoofing attacks. This is achieved via two techniques: decision tr