The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

The experiment was conducted in the botanical garden of the Department of Life Sciences/ College of Education for Pure Sciences Ibn Al-Haitham for the growing season 2021- 2020 in order to study the effect of urea and NPK fertilizer on some physiological characteristics of watercress plants. The seeds were sown on 10/15/2020 in plastic bags weighing 10 kg of soil. The shoots were sprayed with urea at three concentrations (0, 50, 100) mg L-1 in two sprays, and NPK fertilizer was added as a ground addition at three levels (0, 100, 200) kg H-1 in two sprays in conjunction with urea spraying. The results of the study showed a significant effect for the single treatments. The treatment of spraying with urea at a concentration of 50 mg l-1 . was

Abstract  

This research aims to study and improve the passivating specifications of rubber resistant to  vibration. In this paper, seven different rubber recipes were prepared based on mixtures of natural rubber(NR)  as an essential part in addition to the synthetic rubber (IIR, BR_cis, SBR, CR)with different rates. Mechanical tests such as tensile strength, hardness, friction, resistance to compression, fatigue and creep testing in addition to the rheological test were performed. Furthermore, scanning electron microscopy (SEM)test was used to examine the structure morphology of rubber. After studying and analyzing the results, we found that, recipe containing (BRcis) of 40% from th

This paper presents a modified training method for Recurrent Neural Networks. This method depends on the Non linear Auto Regressive (NARX) model with Modified Wavelet Function as activation function (MSLOG) in the hidden layer. The modified model is known as Modified Recurrent Neural (MRN). It is used for identification Forward dynamics of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot. This model is also used in the design of Direct Inverse Control (DIC). This method is compared with Recurrent Neural Networks that used Sigmoid activation function (RS) in the hidden layer and Recurrent Neural Networks with Wavelet activation function (RW). Simulation results shows that the MRN model is bett

Vitamin D is a fat-soluble vitamin with antioxidant and DNA protecting properties , Levofloxacin is a member of the fluoroquinolone drug class, Its broad-spectrum bactericidal effect affects both Gram-positive and Gram-negative bacteria.

The goal of the study is to analyze the haematology analysis in rats received levofloxacin and show the preventive impact of vitamin D3 by analyzing the haematology parameters: packed cell volume (PCV), mean corpuscular hemoglobin concentration(MCHC),haemoglobin (HB), red blood cell (RBC), mean corpuscular volume (MCV),meancorpuscular haemoglobin(MCH), WBC ,differential WBC, and Platelets.

The study included 42 rats divided into 6 groups each group 7 rats. group I negative control

Praise be to God, Lord of the worlds, and prayers and peace be upon our master and beloved Muhammad, the wise guide and great teacher, the guide to a straight path, the one sent as a mercy to the worlds, and upon his good and chosen family, his chosen companions, the working scholars, and those who follow them in righteousness until the Day of Judgment.

And after:

One of the important controversial topics shared between the sciences of the Noble Hadith and the Fundamentals of God is the issue of the innovator in terms of accepting and rejecting his narration and testimony, and the difference in it leads to disagreement in many branches of jurisprudence that were based on texts narrated by innovated narrators or those accu