The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The solar energy is the major source of power for the future and an important source of renewable energy in Iraq and the world. Suitable climate conditions for solar energy are available in Iraq, especially the high temperature in the summer season which extends for more than six months in the year. Hence, the global solar radiation is abundant with high intensity, which is very essential in applicable models for researchers and solar applications. Therefore, nine first-order regression empirical equations of Angstrom-type correlations were used to estimate the more appropriate global solar radiation model for Baghdad city. Two equations were developed empirically in this work, using the most available and easy to get meteorological data

                In this investigation a high density polyethylene (HDPE) was used as a substitute to polyvinylchloride in the production of lead acid battery separators. This has been achieved by preparing mixtures of different percentages of the feed materials which include a high density polyethylene (HDPE) locally produced, filler materials such as silica and oils such as dioctylphthalate (DOP) or paraffin which were added to the mixture to improve the final properties of the separator. The materials were compounded by two roll-mills under the same conditions. The following parameters are involved:           &nb

The application of low order panel method with the Dirichlet boundary condition on complex aircraft configuration have been studied in high subsonic and transonic speeds. Low order panel method has been used to solve the case of the steady, inviscid and compressible flow on a forward swept wing – canard configuration with cylindrical fuselage and a vertical stabilizer with symmetrical cross section. The aerodynamic coefficients for the forward swept wing aircraft were calculated using measured wake shape from an experimental work on same model configuration. The study showed that the application of low order panel method can be used with acceptable results

In this work, the technique of attenuation of gamma ray to calculate the density of comet nucleus materials (C/2009 P1 (GARRADD) at different range of energy (0.2- 0.9 MeV). also, the single scattering model for gamma rays has been assumed that photons reaching the detector with scattered only once in the material. The program has been designed and written in FORTRAN language (77 – 90) to calculate the density for molecules using Monte Carlo method was used to simulate the scattering and absorption of photons in semi- infinite material. Gamma ray interacts with the matter by three mainly interactions: Photoelectric effect, Compton scattering and Pair production (electron and positron). On the 137Cs source energy (662 keV), Compton scat

Traumatic radial nerve injury in humeral shaft fracture is the most common traumatic nerve injury in long-bone fracture, with overall prevalence 2-18%, ranging from traction to complete transection. Spontaneous recovery may reach 88%. The aim of the study is to assess the sensitivity & specificity of the ultrasound to detect the radial nerve injury and to see if this can be used as a diagnostic test. This is a prospective study on 17 adult patients with a closed fracture of the humeral shaft, dividing into two groups, the first group of 7 patients had signs and symptoms of radial nerve palsy at presentation and the second group of 10 patients had intact radial nerve function was considered as a control group. All these patients had at leas

 Abstract 

The vegetative filter strips (VFS) are a useful tool used for reducing the movement of sediment and pesticide in therivers. The filter strip’s soil can help in reducing the runoff volume by infiltration. However, the characteristics of VFS (i.e., length) are not recently identified depending on the estimation of VFS modeling performance. The aim of this research is to study these characteristics and determine acorrelation between filter strip length and percent reduction (trapping efficiency) for sediment, water, and pesticide. Two proposed pesticides(one has organic carbon sorption coefficient, K_oc, of 147 L/kg which is more moveable than XXXX, and another one