It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Shell-and-double concentric tube heat exchanger is one of the new designs that enhance the heat transfer process. Entransy dissipation is a recent development that incorporates thermodynamics in the design and optimization of heat exchangers. In this paper the concept of entransy dissipation is related to the shell-and-double concentric tube heat exchanger for the first time, where the experiments were conducted using hot oil with temperature of 80, 100 and 120°C, flow rate of cold water was 0.667, 1, and 1.334 kg/m³ respectively and the temperature of inlet cold water was 20°C. The entransy dissipation rate due to heat transfer and to fluid friction or pressure drop was studied.

The properties of capturing of peristaltic flow to a chemically reacting couple stress fluid through an inclined asymmetric channel with variable viscosity and various boundaries are investigated. we have addressed the impacts of variable viscosity, different wave forms, porous medium, heat and mass transfer for peristaltic transport of hydro magnetic couple stress liquid in inclined asymmetric channel with different boundaries. Moreover, The Fluid viscosity assumed to vary as an exponential function of temperature. Effects of almost flow parameters are studied analytically and computed. An rising in the temperature and concentration profiles return to heat and mass transfer Biot numbers. Noteworthy, the Soret and Dufour number effect resul

The factorial analysis method consider a advanced statistical way concern in different ways like physical education field and the purpose to analyze the results that we want to test it or measure or for knowing the dimensions of some correlations between common variables that formed the phenomenon in less number of factors that effect on explanation , so we must depend use the self consistent that achieved for reaching that basic request. The goal of this search that depending on techntion of self consistent degree guessing for choosing perfect way from different methods for (orthogonal & oblique) kinds in physical education factor studies and we select some of references for ( master & doctoral) and also the scientific magazine and confere

oday deep ocean life has not been discovered by humans including many secret world things to be explored. The researcher has focused on underwater optical wireless communications using various kinds of complex digital Signal processing most of them used in air and starting applied in underwater communication. The Internet of Things (IoT) uses underwater called Internet of Underwater Things (IoUT) applications to explore the underwater world with other devices. However, the difference in concentration between air and water surfaces is not easy making wireless communication more complicated. Visible light passes the water's surface with scattering and distortion inside the water and each color of light has different attenuation the blue laser

Gypseous soil covers approximately 30% of Iraqi lands and is widely used in geotechnical and construction engineering as it is. The demand for residential complexes has increased, so one of the significant challenges in studying gypsum soil due to its unique behavior is understanding its interaction with foundations, such as strip and square footing. This is because there is a lack of experiments that provide total displacement diagrams or failure envelopes, which are well-considered for non-problematic soil. The aim is to address a comprehensive understanding of the micromechanical properties of dry, saturated, and treated gypseous sandy soils and to analyze the interaction of strip base with this type of soil using particle image

In this article, Pb2Ba1.7Sr0.3Ca2Cu3O10+δ superconductor material was synthesized using conventional solid-state reaction method. X-ray diffraction (XRD) analysis demonstrated one dominant phase 2223 and some impurities in the product powder. The strongest peaks in the XRD pattern were successfully indexed assuming a pseudo-tetragonal cell with lattice constants of a = 3.732, b = 3.733 and c = 14.75 Å for a Pb-Based compound. The crystallite size and lattice strain between the layers of the studied compound were estimated using several methods, namely the Scherrer, Williamson-Hall (W.H), sizestrain plot (SSP) and Halder Wagner (H.W) approach. The values of crystallite size, calculated by Scherrer, W.H, SSP and H.W methods, were 89.454077

In this paper, a new form of 2D-plane curves is produced and graphically studied. The name of my daughter "Noor" has been given to this curve; therefore, Noor term describes this curve whenever it is used in this paper. This curve is a form of these opened curves as it extends in the infinity along both sides from the origin point. The curve is designed by a circle/ ellipse which are drawing curvatures that tangent at the origin point, where its circumference is passed through the (0,2a). By sharing two vertical lined points of both the circle diameter and the major axis of the ellipse, the parametric equation is derived. In this paper, a set of various cases of Noor curve are graphically studied by two curvature cases;