The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

The disruptions in supply chains have put small‐ and medium‐sized enterprises (SMEs) in dire need of resilient supply chains through which they can improve their performance. Based on the resource dependence theory, this study proposes a mediation model to improve the environmental performance (EP) of SMEs. The purpose of this study is to investigate the effect of supply chain resilience (SCR) on EP mediated by ambidextrous green innovation (AMGI). We proved a structural equation model based on questionnaire data from 261 companies in Iraq to test our hypotheses. The results show that SCR has a positive effect on AMGI for proactive and exploitative green innovation dimensions and positive impact on SMEs’ EP. AMGI plays a media

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

ZnS:MnP2+P nanoparticles were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of ZnS:MnP 2+P quantum dots were zinc acetate as zinc source, thioacetamide as a sulfur source, manganese chloride as manganese source (R & M Chemical) and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The quantum dots of ZnS:MnP 2+P with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by scanning electron microscopy (SEM) also by field effect scanning electron microscopy (FESEM). The composition of the samples is analysed by EDS. UV-Visible absorption spectroscopy analysis

ABSTRACT: Thin film of CdS has been deposited onto clean glass substrate by using Spray pyrolysis technique. Results of Morphological (AFM) studied; electrical properties and optical conductivity studied are analysis. AFM results show a crystalline nature of the films. From the conductivity measurement at different temperatures, the activation energy of the films was calculated and found to be between 0.188 - 0.124 eV for low temperature regions, and between 1.67-1.19eV for high temperature regions. Hall measurements of electrical properties at room temperature show that the resistivity and mobility of CdS polycrystalline films deposited at 400 C0, were 3.878x103 . cm and 1.302x104cm2/ (V.s), respectively. The electrical conductivity of th

Increase in unconventional resources of calcium (Ca⁺²) for fowls, aquaculture and native animals was improved. This work was planned to define the most polymorph of calcium carbonate (CaCO₃) that take place in the two types of chicken eggshells (local and imported type). In this research, the comparative analysis of calcium carbonate (CaCO₃) content was approved for nominated eggshells of native strain and imported chicken via Field Emission Scanning Electron Microscope (FESEM), Transmission Electron Microscope (TEM), Fourier-Transform Infrared Spectroscopy (FTIR) and Powder X-Ray Diffraction (PXRD) analysis. The results demonstrate that native and imported chicken eggshells comprise calcite morph that ha

This study was conducted in an orchard pomegranate's Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect spraying Nizant growth in sex ratio of flowers and recipes flowering and winning was selected 27 trees per class 15 years old planted