Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

Numerous trace elements, notably metals, are essential for the normal functioning of several biological reactions, especially as enzyme cofactors. Several Trace elements refer to essential micronutrients required in minimal quantities for certain biological functions pertaining to human metabolism, albeit their minimal concentrations in the organism. Nonetheless, our understanding of this topic is considerably restricted, and emerging insights into their metabolic functions necessitate contributions and have implications across various domains, encompassing nutritional chemistry, with a focus on analytical chemistry, biological sciences, medicine, pharmacology, and agricultural sciences. 

Numerous trace elements, notably metals, are essential for the normal functioning of several biological reactions, especially as enzyme cofactors. Several Trace elements refer to essential micronutrients required in minimal quantities for certain biological functions pertaining to human metabolism, albeit their minimal concentrations in the organism. Nonetheless, our understanding of this topic is considerably restricted, and emerging insights into their metabolic functions necessitate contributions and have implications across various domains, encompassing nutritional chemistry, with a focus on analytical chemistry, biological sciences, medicine, pharmacology, and agricultural sciences. 

Preparation and Characterization of Maleate, Tartarate,and Phthalate Modified Pectin

Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

The study aims to clarify the truth of hearing the dead, and then the statement of the legitimate judgment of the indoctrination, by reference to the evidence contained in that regard, and try to combine and reconcile those evidence, and the study finds that the most correct in the matter of hearing is to say hearing the dead in the will of God and how Almighty teaches , As up to that indoctrination of the dead is permissible, so as to combine evidence.

This paper is devoted to introduce weak and strong forms of fibrewise fuzzy ω-topological spaces, namely the fibrewise fuzzy -ω-topological spaces, weakly fibrewise fuzzy -ω-topological spaces and strongly fibrewise fuzzy -ω- topological spaces. Also, Several characterizations and properties of this class are also given as well. Finally, we focused on studying the relationship between weakly fibrewise fuzzy -ω-topological spaces and strongly fibrewise fuzzy -ω-topological spaces.

Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.

Hierarchical temporal memory (HTM) is a biomimetic sequence memory algorithm that holds promise for invariant representations of spatial and spatio-temporal inputs. This article presents a comprehensive neuromemristive crossbar architecture for the spatial pooler (SP) and the sparse distributed representation classifier, which are fundamental to the algorithm. There are several unique features in the proposed architecture that tightly link with the HTM algorithm. A memristor that is suitable for emulating the HTM synapses is identified and a new Z-window function is proposed. The architecture exploits the concept of synthetic synapses to enable potential synapses in the HTM. The crossbar for the SP avoids dark spots caused by unutil