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

The present work elucidates the utilization of activated carbon (AC) and activated carbon loaded with silver nanoparticles (AgNPs-AC) to remove tetracycline (TC) from synthetically polluted water. The activated carbon was prepared from tea residue and loaded with silver nanoparticles. Scanning electron microscopy (SEM), X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), and Brunauer-Emmett-Teller (BET) were used to characterize the activated carbon (AC) and silver nanoparticles-loaded activated carbon (AgNPs-AC). The impact of various parameters on the adsorption effectiveness of TC was examined. These variables were the initial adsorbate concentration (Co), solution acidity (pH), adsorption time (t), and dosag

The present study examines the extraction of lead (Pb), cadmium (Cd) and nickel (Ni) from   a contaminated soil by washing process. Ethylenediaminetetraacetic acid disodium salt (Na₂EDTA) and hydrochloric acid (HCl) solution were used as extractants.  Soil washing is one of the most suitable in-situ/ ex-situ remediation method in removing heavy metals. Soil was artificially contaminated with 500 mg/kg (Pb , Cd and Ni ).  A set of batch experiments were carried out at different conditions of  extractant concentration , contact time, pH and agitation speed. The results  showed  that the  maximum removal efficiencies  of (Cd, Pb  and Ni ) were (97, 88 and 24 )&nbs

Leucine amino peptidases (LAP; EC 3.4.11.1) constitute a diverse set of exopeptidases that catalyze the hydrolysis of leucine residues from the amino-terminal of protein or peptide substrates, (LAP) are present in animals, plants, and microbes. In this study, leucine amino peptidase was purified partial from Arachis hypogaea seeds by using gel filtration chromatography Sephadex G-100. The enzyme was purified 3.965 fold with a recovery of 29.4%. Its pH and temperature optimum were(8.7) and (37oC), respectively. The results show novel properties of LAP from Arachis hypogaea L. or peanut. The Km value for LAP (77 mM), with V max (1538 m mole min-1). We recommend a separate isoenzymeof the enzyme (LAP) from Arachis hypogaea on L. peanut seeds a

This study assesses the short-term and long-term interactions between firm performance, financial education and political instability in the case of Malaysia Small to Medium Enterprises (SMEs). The simultaneous insertion of financial education and political instability within the study is done intentionally to inspect the effect of these two elements in one equation for the Malaysian economy. Using the bound testing methodology for cointegration and error correction models, advanced within an autoregressive distributed lag (ARDL) framework, we examine whether a long-run equilibrium connection survives between firm performance and the above mentioned independent variables. Using this method, we uncover evidence of a positive long-term link b

This research aims to design a high-speed laser diode driver and photodetector, the result is the
design of the high-speed laser diode driver with a short pulse of 10 ns at 30 KHz frequency and the
delivered maximum pulse voltage is 5.5 mV. Also, its optical output power of the laser diode driver is
about 2.529 mW for the centroied wavelength 1546.7 nm with FWHM of 286 pm and (1270-1610) nm.
The design of the circuit based on bipolar transistor where the input pulse signal is simply generated by
an arduino kit with 15 kHz frequency and then compensated to trigger to small signal amplifier which
was is simply NPN C3355 transistor and the output is a current driver to the laser diode. OptiSystem
software and Electronic