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 it

This study is due to insufficient development of the issues of initial training in tennis at youthful (student) age. Objective: development of a methodological and scientific-methodological base of students' tennis with current trends in tennis. Summing up the best practices of modern tennis, we came to the conclusion that the formation of the art of reflection backhands in teaching beginner students of sports specialization to achieve future success. In modern conditions in the development of Russian tennis student opens the possibility of using new technologies and programs. Using these approaches, we have developed a training program and tested students' tennis in the pedagogical experiment, which resulted in its effectiveness.

Efficient and cost-effective drilling of directional wells necessitates the implementation of best drilling practices and advanced techniques to optimize drilling operations. Failure to adequately consider drilling risks can result in inefficient drilling operations and non-productive time (NPT). Although advanced drilling techniques may be expensive, they offer promising technical solutions for mitigating drilling risks. This paper aims to demonstrate the effectiveness of advanced drilling techniques in mitigating risks and improving drilling operations when compared to conventional drilling techniques. Specifically, the advanced drilling techniques employed in Buzurgan Oil Field, including vertical drilling with mud motor, managed pres

This study reported the investigation of the Radio Frequency (RF) signal propagation of Global System for Mobile Communications (GSM) coverage in Emmanuel Alayande College of Education (EACOED), Oyo, Oyo State, Nigeria. The study aims at amplifying the quality of service and augment end users' sensitivity of the wireless services operation. The drive test method is adopted with estimation of coverage level and received signal strength. The Network Cell Info Lite application installed in three INFINIX GSM mobile phones was employed to take the measurement of the signal strength received from the transmitting stations of different mobile networks. The results of the study revealed that MTN has the maximum signal strength with a mean value

Background: Background : Patients with non-rheumatic atrial fibrillation have high risk of thromboembolism especially ischemic stroke usually arising from left atrial appendage .Transoesophageal echocardiography provides useful information for risk stratification in these patients as it detects thrombus in the left atrial or left atrial appendage. Objective : This study was conducted at Al-Kadhimiya Teaching Hospital to assess the prevalence of left atrial chamber thrombi in patients with chronic non-rheumatic atrial fibrillation using transoesophageal echocardiography and its clinical significance as well as to verify the superiority of transoesophageal over transthoracic echocardiography in the detection of these abnormalities. Type of

In this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

              Automated clinical decision support system (CDSS) acts as new paradigm in medical services today. CDSSs are utilized to increment specialists (doctors) in their perplexing decision-making. Along these lines, a reasonable decision support system is built up dependent on doctors' knowledge and data mining derivation framework so as to help with the interest the board in the medical care gracefully to control the Corona Virus Disease (COVID-19) virus pandemic and, generally, to determine the class of infection and to provide a suitable protocol treatment depending on the symptoms of patient. Firstly, it needs to determine the three early symptoms of COVID-19 pandemic criteria (fever, tiredness, dry cough and breat

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect