The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Flexible pavements are subjected to three main distress types: fatigue crack, thermal crack, and permanent deformation. Under severe climate conditions, thermal cracking particularly contributes largely to a considerable scale of premature deterioration of pavement infrastructure worldwide. This challenge is especially relevant for Europe, as weather conditions vary significantly throughout the year. Hydrated lime (HL) has been recognized as an effective additive to improve the mechanical properties of asphalt concrete for pavement applications. Previous research has found that a replacement of conventional limestone dust filler using hydrated lime at 2.5% of the total weight of aggregates generated an optimum improvement in the mec

Preparation of Carboxy Methylated mPEG-Block-(4-Dodecyl Anilide) Copolymers and Their Visco Metric and Surface Tension Properties in THF

In the present work, the surface properties of mixed binary surfactants containing sodium dodecylbenzene sulfate (SDBS) and Tween 80 (TW80) surfactants in aqueous solutions were studied at temperature 293 K using surface tension measurements. The critical micelle concentration (cmc) magnitude for both individual surfactants and their mixtures were established the obtained results revealed  that the magnitude of cmc of the mixtures are less than the magnitude of individual surfactants and decrease with the increase in Tween 80 percent in solution which indicate the nonideal  mixing of the two surfactants. The values of molecular interaction parameters  and the mole fraction of surfactants in the micelle (X1) were calculated

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

ABSTRACT

Metal (II) complexes of Co, Ni, Cu and Zn with cefdinir C₁₄H₁₃N₅O₅S₂ derivative (L) were synthesized and identification by elemental analysis CHNS Uv-Vis, FTIR, TGA, metal analysis AA, magnetic susceptibility and conduct metric measurement. by analysis the ligand behaves as a bidentate. For the cobalt complex, Tetrahedral geometry shape was suggested, while other complexes that have nickel, copper and zinc ions were proposed as octahedral geometry shape. The experimental method was studied for prevention of corrosion carbon steel in 3.5% NaCl by using a novel Cefdinir derivations drugs. The results showed that metal complex was a strong corro

This investigation was carried out to examine the effect of replacing partial of flour by dried Lentils (Lens culinaris) to white flour in different percentages on the chemical, sensory and storage properties of the Laboratory bread. The results revealed that replacing 0% than wheat flour by lentil powder (1) control was high significan than the replacing 25 and 35% than wheat flour by lentil powder ( 4 and 5) in flavor and chewiness . The results of sensory evaluation showed that replacing 4 were high significan different than that of replacing 1 in external layer colour. Other replacing percentages, however, did not show significant differences of in comparison with control . In regards with chemical analysis of Iron and copper, i

In order to implement the concept of sustainability in the field of construction, it is necessary to find an alternative to the materials that cause pollution by manufacturing, the most important of which is cement. Because factory wastes provide siliceous and aluminous materials and contain calcium such as fly ash and slag that are used in the production of high-strength geopolymer concrete with specifications similar to ordinary concrete, it was necessary for developing this type of concrete that is helping to reduce CO₂ (dioxide carbon) in the atmosphere. Therefore, the aim of this study was to study the influence of incorporating various percentages of slag as a replacement for fly ash and the effect of sl

The aim of this work was to capture solar radiation and convert it into solar thermal energy by using a storage material and the heat transfer fluid like oil and water and comparison between them, we used the evacuated tube as a receiver for solar radiation, The results showed that the oil better than water as storage material and the heat transfer fluid and the effective thermal conductivity material and good for power level, rates and durations of charge and discharge cycles.

The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength range (200-1100m) for different composition of polyaniline and polyvinyl Alcohol(PVA ) blends thin films. Polyaniline was prepared in acidic medium to enhancement the solubility and processibility, The optical energy gap (Eopt) refractive index and optical dielectric constant real and imaginary part have been evaluated. The effects of doping percentage of prepared polyaniline on these parameters was discussed and the non –linear behavior for all these parameters was investigated.