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

Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.

This study develops a systematic density functional theory alongside on-site Coulomb interaction correction (DFT + U) and ab initio atomistic thermodynamics approachs for ternary (or mixed transitional metal oxides), expressed in three reservoirs. As a case study, among notable multiple metal oxides, synthesized CoCu2O3 exhibits favourable properties towards applications in solar, thermal and catalytic processes. This progressive contribution applies DFT + U and atomistic thermodynamic approaches to examine the structure and relative stability of CoCu2O3 surfaces. Twenty-five surfaces along the [001], [010], [100], [011], [101], [110] and [111] low-Miller-indices, with varying surface-termination configurations were selected in this study.

     In this research investigation, a total of eighteen diverse tetra- and penta-lateral cyclic compounds were synthesized. These included 1,3,4-thiadiazole, thiazolidin-4-one (via an alternative method), 1,2,4-triazole, carbothioamide, thiazole-4-one, azetidin-2-one, and oxazole. The synthesis procedure entailed a sequence of reactions. The thiazolidine-4-one 1 was obtained by reaction p-aminobenzoic acid with thiosemicarbazide, followed by treatment with p-tolualdehyde to produce Schiff base 2. Reaction Schiff base 2 with mercaptoacetic acid in dry benzene was carried out to produce thiazolidine-4-one 3. In another synthesis pathway, the esterification of p-nitro benzoic acid with ethanol in the presence of sulfuric acid was

   A square experimental arena with vegetation on one interior side was deployed in a Sharjah, United Arab Emirates desert. Individual darkling beetles (Coleoptera, Tenebrionidae) Akis subtricostata Redtenbacher, 1850 and Trachyderma philistina Reiche and Saulcy, 1857 were placed inside the arena at temperatures ranging between 27 - 49°C. Whether they chose the vegetated side of the arena or not was recorded, as well as how long it took for them to reach the vegetated side, if they chose it. Both species preferred the vegetated side at all temperatures, and the chance of them choosing the vegetated side increased significantly with increasing temperature (logistic regression, p = 0.0096 and p = 0.0003 for

     This paper deals with the numerical solution of the discrete classical optimal control problem (DCOCP) governing by linear hyperbolic boundary value problem (LHBVP). The method which is used here consists of: the GFEIM " the Galerkin finite element method in space variable with the implicit finite difference method in time variable" to find the solution of the discrete state equation (DSE) and the solution of its corresponding discrete adjoint equation, where a discrete classical control (DCC) is given.  The gradient projection method with either the Armijo method (GPARM) or with the optimal method (GPOSM) is used to solve the minimization problem which is obtained from the necessary conditi

• Identifying the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham.
• Identifying the statistically significant differences in the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham according to the gender variable.

And the descriptive approach was used, due to its relevance to the nature of the research objective.

To verify this, the visual culture skills test consisted of (22) items of the multiple choice type, where the (Koder Richardson 20) equation was applied to calculate the stability of the visual culture skills test. For the skill of writing

New chlropheniramine maleate (CPM) selective electrochemical membranes were prepared by using chlropheniramine maleate -molecularly imprinted polymers. MIP was prepared by bulk polymerization using 2-hydroxyethyl methacrylate (2-HEMA) as monomer, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and a benzoyl peroxide (BPO) as an initiator at 600C.  Three CPM-MIP electrodes were constructed by using tri-tolyl Phosphate (ToCP), tris (2- ethyl hexyl) Phosphate (TEHP) and tributyl Phosphate (TBP) as plasticizers in PVC matrix.Electrode parameters including slopes, working concentrations ph. The interference effect in the presence of (Na+, Mg+2, Al+3, Glycine, Alanine, Arginine and Phenylalanine) was studied using the separated a

Semi-empirical methods were applied for calculating the vibration frequencies and IR absorption intensities for normal coordinates of the {mono (C₅₆H₂₈), di (C₈₄H₂₈), tri (C₁₁₂H₂₈) and tetra (C₁₄₀H₂₈)} -rings layer for (7,7) armchair single wall carbon nanotube at their equilibrium geometries which were all found to have D₇d symmetry point group.

Assignment of the modes of vibration (3N-6) was done depending on the pictures of their modes by applying (Gaussian 03) program. Comparison of the vibration frequencies of (mono, di, tri and tetra) rings layer which are active in IR, and inactive in Ramman spectra. For C-H stretching vibrat