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 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

  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 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

Abstract

The Paper highlights on one of the main activities in marketing management. That is the internal marketing in the commercial banks and its relationship with the quality services offered to satisfy customers needs and wishes in order to reach he ultimate objectives of those banks. Two state and five private banks in Basrah city (Iraq) were taken in a field study. The survey covered the opinions of (184) state bank employees and (158) clients . The analysis of the survey shows that there is a strong relationship between the internal marketing ( in the banks covered by the survey) and the quality of banking objective services and the private banks show greater interest and concern to the internal ma

Fumonisin B1 (FB1) is a mycotoxin produced in some grains (mainly corn) by Fusarium species. Due to a structural similarity between FB1 and sphinganine, sphingolipids metabolism is inhibited. Such inhibition plays a critical role in cell to cell singling and structure of lipoprotein; therefore FB1 has been suggested to have a relationship with human and animal cancer. This research is planned to study the effect of FB1 on male mice at two doses (20 and 30 µg/ ml) on the expression of TGF-β1 and p16 in liver cells. Three groups of Swiss albino male mice; each group was orally administrated with FB1 toxin as the following: normal saline (control group); 20 and 30 µg/ ml. All groups were sacrificed after two weeks of oral manage

        Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields,  nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the univ

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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      The subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities

this research aims to identify the impact of teaching with ana logies in collection of chemistry students grade average.And direction in order to verify to the zero hypothesis has been formulated and validated,The researcher conducted experiment lasted a full semester as experimental design was chosen (exactly)two equal one pilot and another officer.The research community has been  selected one of intentional Middle School of the Education Directorate in B aghdad Karkh second either search sample consisted of (68) students from second grade average (34 ) Students for each group randomly selected research groups was equal to the following variables (lifetime months,parent of first grade chemistry degrees average test informat