Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

: Summary The establishment of the modern Iraqi state necessitated the establishment of diplomatic relations with neighboring countries. However, during the British Mandate period, these relations remained under the management of the British Embassy, which assumed responsibility for Iraq's foreign affairs. As the political situation evolved, the Iraqi Ministry of Foreign Affairs began making strenuous efforts to build a competent and effective diplomatic apparatus. Iraqi diplomatic representatives played an active role in strengthening and developing Iraq's foreign relations by implementing the Ministry of Foreign Affairs' directives, which focused on monitoring political, economic, and social developments in neighboring countries. This app

     In this article, a new efficient approach is presented to solve a type of partial differential equations, such (2+1)-dimensional differential equations non-linear, and nonhomogeneous. The procedure of the new approach is suggested to solve important types of differential equations and get accurate analytic solutions i.e., exact solutions. The effectiveness of the suggested approach based on its properties compared with other approaches has been used to solve this type of differential equations such as the Adomain decomposition method, homotopy perturbation method, homotopy analysis method, and variation iteration method. The advantage of the present method has been illustrated by some examples.

Molecularly imprinted polymers (MIPs) are an effective method for separating enantiomeric compounds. The main objective of this research is to synthesize D-arabinitol MIPs, which can selectively separate D-arabinitol and its potential application to differentiate it from its enantiomer compound through a non-covalent approach. A macroporous polymer was synthesized using D-arabinitol as a template, acrylamide as a functional monomer, ethylene glycol dimethacrylate (EGDMA) being a cross-linker, dimethylsulfoxide (DMSO) being a porogen, as well as benzoyl peroxide being an initiator. After polymer synthesis, D-arabinitol was removed by a mixture of methanol and acetic acid (4:1, v/v). Fourier-Transform Infrared spectroscopy (FT-IR) and Scan

    The aim of our work is to develop a new type of games which are related to (D, WD, LD) compactness of topological groups. We used an infinite game that corresponds to our work. Also, we used an alternating game in which the response of the second player depends on the choice of the first one. Many results of winning and losing strategies have been studied, consistent with the nature of the topological groups. As well as, we presented some topological groups, which fail to have winning strategies and we give some illustrated examples. Finally, the effect of functions on the aforementioned compactness strategies was studied.  

Image recognition is one of the most important applications of information processing, in this paper; a comparison between 3-level techniques based image recognition has been achieved, using discrete wavelet (DWT) and stationary wavelet transforms (SWT), stationary-stationary-stationary (sss), stationary-stationary-wavelet (ssw), stationary-wavelet-stationary (sws), stationary-wavelet-wavelet (sww), wavelet-stationary- stationary (wss), wavelet-stationary-wavelet (wsw), wavelet-wavelet-stationary (wws) and wavelet-wavelet-wavelet (www). A comparison between these techniques has been implemented. according to the peak signal to noise ratio (PSNR), root mean square error (RMSE), compression ratio (CR) and the coding noise e (n) of each third

Objective This research investigates Breast Cancer real data for Iraqi women, these data are acquired manually from several Iraqi Hospitals of early detection for Breast Cancer. Data mining techniques are used to discover the hidden knowledge, unexpected patterns, and new rules from the dataset, which implies a large number of attributes. Methods Data mining techniques manipulate the redundant or simply irrelevant attributes to discover interesting patterns. However, the dataset is processed via Weka (The Waikato Environment for Knowledge Analysis) platform. The OneR technique is used as a machine learning classifier to evaluate the attribute worthy according to the class value. Results The evaluation is performed using

The blade pitch angle (BPA) controller is key factor to improve the power generation of wind turbine (WT). Due to the aerodynamic structural behavior of the rotor blades, wind turbine system performance is influenced by pitch angle and environmental conditions such as wind speed, which fluctuate throughout the day. Therefore, to overcome the pitch angle control (PAC) problem, high wind speed conditions, and due to type-1 and type-2 fuzzy logic limitations for handling high levels of uncertainty, the newly proposed optimal hybrid type-3 fuzzy logic controller has been applied and compared since type-3 fuzzy controllers utilize three-dimensional membership functions, unlike type-2 and type-1 fuzzy logic controllers. In this paper six differen