This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Recent research has shown that a Deoxyribonucleic Acid (DNA) has ability to be used to discover diseases in human body as its function can be used for an intrusion-detection system (IDS) to detect attacks against computer system and networks traffics. Three main factor influenced the accuracy of IDS based on DNA sequence, which is DNA encoding method, STR keys and classification method to classify the correctness of proposed method. The pioneer idea on attempt a DNA sequence for intrusion detection system is using a normal signature sequence with alignment threshold value, later used DNA encoding based cryptography, however the detection rate result is very low. Since the network traffic consists of 41 attributes, therefore we proposed the

Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies l

Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies looking at cr

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

In this work the parameters of plasma (electron temperature Te,
electron density ne, electron velocity and ion velocity) have been
studied by using the spectrometer that collect the spectrum of
plasma. Two cathodes were used (Si:Si) P-type and deposited on
glass. In this research argon gas has been used at various values of
pressures (0.5, 0.4, 0.3, and 0.2 torr) with constant deposition time
4 hrs. The results of electron temperature were (31596.19, 31099.77,
26020.14 and 25372.64) kelvin, and electron density (7.60*1016,
8.16*1016, 6.82*1016 and 7.11*1016) m-3. Optical properties of Si
were determined through the optical transmission method using
ultraviolet visible spectrophotometer with in the range
(

This work aimed to design, construct and operate a new laboratory scale water filtration system. This system was used to examine the efficiency of two ceramic filter discs as a medium for water filtration. These filters were made from two different ceramic mixtures of local red clay, sawdust, and water.  The filtration system was designed with two rotating interfered modules of these filters.  Rotating these modules generates shear force between water and the surfaces of filter discs of the filtration modules that works to reduce thickness of layer of rejected materials on the filters surfaces. Each module consists of seven filtration units and each unit consists of two ceramic filter discs.    The average measured hy

Cold plasma is a relatively low temperature gas, so this feature enables us to use cold plasma to treat thermally sensitive materials including polymers and biologic tissues. In this research, the non-thermal plasma system is designed with diameter (3 mm, 10 mm) Argon at atmospheric pressure as well as to be suitable for use in medical and biotechnological applications.
The thermal description of this system was studied and we observed the effect of the diameter of the plasma needle on the plasma, when the plasma needle slot is increased the plasma temperature decrease, as well as the effect of the voltages applied to the temperature of the plasma, where the temperature increasing with increasing the applied voltage . Results showed t

Been using a pv system program to determine the solar window for Baghdad city . the solar window for any location can be determine by deviating left and right from the geographical south as well as deviation according to the amount of tilt angle with the horizon for fixed panel so that will not change the average of solar radiation incident over the whole year and this lead to help in the process of installation of fixed solar panel without any effect on annual output .the range of solar window for Baghdad city between two angles ( -8 - +8 ) degrees left to right of the geographical south and tilt angle that allowed for the horizon range between angles (21- 30) degrees so that the amount of solar radiation that falling on the solar pan