This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

Objective: Econazole nitrate (ECZ) is one of the triazole antifungal drugs with poor aqueous solubility and dissolution rate; there is a need for enhancement of solubility. Therefore; inclusion complexation with β cyclodextrin (βCD) was performed. Methods: In this study kneading method and co-evaporation method of preparation of inclusion complex between βCD and ECZ using two molar ratios of βCD. The solubility of these complexes in isotonic saline solution and distilled water was studied. Complexes prepared by kneading method were used for the preparation of different ophthalmic gel formulas using carbomer (CB) and sodium carboxymethylcellulose (sod CMC) as a gelling agent. The release profile and the rheological behaviour of the gel w

The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

The matter of handwritten text recognition is as yet a major challenge to mainstream researchers. A few ways deal with this challenge have been endeavored in the most recent years, for the most part concentrating on the English pre-printed or handwritten characters space. Consequently, the need to effort a research concerning to Arabic texts handwritten recognition. The Arabic handwriting presents unique technical difficulties because it is cursive, right to left in writing and the letters convert its shapes and structures when it is putted at initial, middle, isolation or at the end of words. In this study, the Arabic text recognition is developed and designed to recognize image of Arabic text/characters. The proposed model gets a single l

         This study aims to encapsulate atenolol within floating alginate-ethylcellulose beads as an oral controlled-release delivery system using aqueous colloidal polymer dispersion (ACPD) method.To optimize drug entrapment efficiency and dissolution behavior of the prepared beads, different parameters of drug: polymer ratio, polymer mixture ratio, and gelling agent concentration were involved.The prepared beads were investigated with respect to their buoyancy, encapsulation efficiency, and dissolution behavior in the media: 0.1 N HCl (pH 1.2), acetate buffer (pH 4.6) and phosphate buffer (pH 6.8). The release kinetics and mechanism of the drug from the prepared beads was investigated.All prepare

This paper presents designing an adaptive state feedback controller (ASFC) for a magnetic levitation system (MLS), which is an unstable system and has high nonlinearity and represents a challenging control problem. First, a nonadaptive state feedback controller (SFC) is designed by linearization about a selected equilibrium point and designing a SFC by pole-placement method to achieve maximum overshoot of 1.5% and settling time of 1s (5% criterion). When the operating point changes, the designed controller can no longer achieve the design specifications, since it is designed based on a linearization about a different operating point. This gives rise to utilizing the adaptive control scheme to parameterize the state feedback controll

Automatic license plate recognition (ALPR) used for many applications especially in security applications, including border control. However, more accurate and language-independent techniques are still needed. This work provides a new approach to identifying Arabic license plates in different formats, colors, and even including English characters. Numbers, characters, and layouts with either 1-line or 2-line layouts are presented. For the test, we intend to use Iraqi license plates as there is a wide range of license plate styles written in Arabic, Kurdish, and English/Arabic languages, each different in style and color. This variety makes it difficult for recent traditional license plate recognition systems and algorithms to recogn

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te

The purpose of this study is aimed to lay down an arranged platform suited to Iraqi constructional associations which in charge to carry out multi constructional projects, as it fulfilled management requirements and supervising, so that low - cost projects will be controlled in due term and quality. Based on primary info and observed data collected, the study thesis has been formulated in this way: Iraqi constructional sector bodies which are in charge to implement simultaneously multi constructional projects in need to reformulate its organized structure so that it will be more fitted to management and control of these projects. This thesis includes a
theoretical part contained presenting the most important resources locally and int