The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

  The majority of the arts share a goal directed at employing art works for the purpose of conveying the intellectual and symbolic connotations in order to work on a directed message and to achieve expression and aesthetic, and highlights the cinematographic mediator who shares with the other media in the use of intellectual properties through its tools and works. Consciousness and establishment of multiple visions with different views to reveal the intellectual, aesthetic and expressive devices located opposite the advertiser to perform functions with goals that intellectually deduce, insights and ideas emerging within the general context of the drama narrative and highlights among the discourse operators the cinematographer, And t

      In this study, simple, low cost, precise and speed spectrophotometric methods development for evaluation of sulfacetamide sodium are described. The primary approach contains conversion of sulfacetamide sodium to diazonium salt followed by a reaction with p-cresol as a reagent in the alkaline media.  The colored product has an orange colour with absorbance at λmax 450 nm. At the concentration range of (5.0-100 µg.mL^-1), the Beer̆ s Low is obeyed with correlation coefficient (R²= 0.9996), limit of detection as 0.2142 µg.mL^-1, limit of quantification as 0.707 µg.mL^-1 and molar absorptivity as 1488.249 L.mol^-1.cm^-1. The other approach, cloud point extraction w

  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

The means of communication in the accepted human contexts depend on several modes, beginning with the oldest of which in history, represented by the sign language, the sign and the symbol and ending with it, until countless of them became icons that are circulating between the societies themselves or with their neighbors. These icons are often implied in formations that represent a visual discourse which the sender uses as a means and as a message at the same time to express a certain phenomenon in society or in his human self, and thus the sender or performer or artist, in the end, adopted a visual intermediary in order to position his speech in its entirety and perhaps in a specific part of it, to carry the content of that speech and c

    The Order Sphaerocarpales of the bottle liverwort consists of five genera, among which Sphaerocarpos in turn consists of  8-9 species. The genus is nearly worldwide distributed, but disjunct, sporadic, and localized throughout the range in North America, South America, Europe, Africa, and Australia. According to the published checklist, only two species of Sphaerocarpos were recorded in the middle east countries. These are S. texanus and S. michelii, both were found in Turkey, while only the latter was found in Iraq. By the current study, an additional species, S. donnellii, will be added to the byroflora of the Middle East (south west Asia) region. A specimen of this s

The Paleocene-Early Eocene sequence is represented by Aliji and Umm Er Radhuma formations, while the Middle-Late Eocene sequence is represented by Jaddala and Dammam formations. The Rus Formation has been described and its basin was analyzed separately because it was deposited during the regression period (Middle Eocene), which is a transitional period between these two cycles.  

This study includes analysis of the geohistory of this succession,  interpretation of the changes of the accumulation, and calculation of subsidence rates. The results were compared with the space available to explain the basin development. The study site included the boreholes of Garraf-84 and 92, Halfaya-1, Nasirya-13 and 40, and Noor-5 at th

     Bai Hassan Oil field is considered one of the important north Iraq oil fields. The giant oil field of Bai-Hassan is located near Kirkuk City in North Iraq. The field consists of two domes (in SE – NW direction) Kithka Dome and Dauod Dome separated by a narrow saddle called Shashal saddle.

The current study is focused on microfacies analysis to interpret the stratigraphic sequence of the Palani Formation (early – lower Oligocene age), Baba, Bajawan and Tarjil Formations (middle Oligocene age).

The Bajawan Formation consists basically of five microfacies easily recognizable throughout the thin section. These microfacies are Lime Mudstone Microfacies, Miliolid Packestone Microfacies, Miliolid Grainstone Microfacie

This study deals with the petrology of Injana Formation (Upper Miocene) at
Zawita, Amadia and Zakho areas. The sandstone of Injana Formation is of two
typesnamely, litharenite and feldspathiclitharenite. The rock fragments of Injana
Formation are mostly sedimentary and hence the sandstones are classified as
sedarenite and more specifically chertarenite owing to the predominance of chert
rock fragments. The sandstone is mineralogicallysubmature rangingfrom
mechanically and chemically stable tounstable. The petrographic studies reveal
nearness of source area with arid to semi-arid climate. The source rocks are
sedimentary, low- to medium-grade metamorphic and basic volcanic rocks. They are
mostly supplied from th