The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Several attempts have been made to modify the quasi-Newton condition in order to obtain rapid convergence with complete properties (symmetric and positive definite) of the inverse of  Hessian matrix (second derivative of the objective function). There are many unconstrained optimization methods that do not generate positive definiteness of the inverse of Hessian matrix. One of those methods is the symmetric rank 1( H-version) update (SR1 update), where this update satisfies the quasi-Newton condition and the symmetric property of inverse of Hessian matrix, but does not preserve the positive definite property of the inverse of Hessian matrix where the initial inverse of Hessian matrix is positive definiteness. The positive definite prope

Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

In this manuscript divide into two parts the first experimental and the second theoretical. The experimental part of polyvinyl chloride (PVC) can be used with aluminum (30%). Nanomaterials are synthesized by a laser pulse melting solution by ethanol. The effect of laser on the structural, morphological, optical, and electrical properties of nanoparticles (PVC) was examined by UV spectroscopy, x-ray diffraction (XRD), electron microscopy (TEM). The theoretical part of the DFT can be used to approximate the generalized gradient of the Perdew, Burke, and Ernzerhof (PBE) / 6-31G (d) groups, which were created using additional Gaussian 09 software through Gaussian 5.08. To build PVC nanocrystal pure which chemical formula [(C2H3Cl)n] and build (

This work provides an analysis of the thermal flow and behavior of the (load-free) refrigerator compartment. The main goal was to compare the thermal behavior inside the refrigerator cavity to the freezer door (home refrigerator) effect and install a fan on the freezer door while neglecting the heat transmitted by thermal radiation. Moreover, the velocity distribution, temperature, and velocity path lines are theoretically studied. This was observed without affecting the shelves inside the cabinet and the egg and butter places on the refrigerator door as they were removed and the aluminum door replaced with a glass door. This study aims to expand our knowledge about the temperature and flow fields of this refrigerator mo

Laser assisted skin wound closure offers many distinct advantages over conventional closure
techniques. The objective of this in vitro experimental study, carried out at the Institute of Laser for
Postgraduate Studies/Baghdad University, was to determine the effectiveness of 980 nm diode laser in
welding of human skin wounds. Multiple 3-4 cm long full thickness incisions in a specimen of human
skin obtained from the discarded panniculus of an Abdominoplasty operation were tried to be laser
welded using a 4 mm spot diameter laser beam from a 980 nm diode laser at different laser parameters
and modes of action. The tensile strength at the weld site was analyzed experimentally. Although laser
assisted wound welding did

An experiment was conducted to study how SAE 50 engine oil contaminated with diesel fuel affects engine performance. The engine oil was contaminated with diesel fuel at concentrations of 0%, 1%, and 3%. The following performance characteristics were studied: brake-specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature. Each treatment was tested three times. The three treatments (0%, 1%, and 3%) were analyzed statistically with a one-way ANOVA model at the 5% probability level to determine if the three treatments produced significant differences in engine performance. The statistical results showed that there were significant differences in engine performance metrics among the three treatments. The 3

      Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir

Milling Machining is a widely accepted nontraditional machining technique used to produce parts with complex shapes and configurations. The material is removed in two stages roughing and finishing, the flat end cutter removed the unwanted part of material, then finished by end mill cutter. In milling technique, the role of machining factors such as cutting depth, spindle speed and feed has been studied using Taguchi technique to find its effectiveness on surface roughness.  Practical procedure is done by Taguchi Standard matrix. CNC milling is the most conventional process which is used for removing of material from workpiece to perform the needed shapes. The results and relations indicate that the rate of feed is v