Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

The study aimed to explore the school principals’ servant leadership practices for primary teachers’ perspectives in the Sultanate of Oman, furthermore to investigate the differences in those practices attributable to variables (gender, qualification, educational stage, years of experience, governorate). The study relied on the descriptive approach, by employing the survey research design using the questionnaire as a main tool for data collection, which included five dimensions of servant leadership (altruism, humility, enhancing teacher development, emotional healing, commitment to community development), Data collected from (1094) teachers in basic education schools, and they were chosen randomly. The results of the study indicated

The experiments were conducted in laboratory conditions of a temperature of 25± 2C and relative moisture of 40± 5 % to evaluate the effectiveness of the cinnamon, lavender and clove essential oils on some biological life aspects of cowpea beetle, C. maculates. Results of the obligative experiment for the effect of the oils on insect adult killing showed that the concentration of 5% caused a mortality percentage averaged 13.33% of the insect males. The mortality percentage of the insect females was 11.3% for the cinnamon and lavender oils. The lavender oil had the lowest effect on adult killing, not exceeding 0. For the effect of the oils on egg laying, clove oil affected the number of eggs highly at the concentration of 5%, result

The experiments were conducted in laboratory conditions of a temperature of 25± 2C and relative moisture of 40± 5 % to evaluate the effectiveness of the cinnamon, lavender and clove essential oils on some biological life aspects of cowpea beetle, C. maculates. Results of the obligative experiment for the effect of the oils on insect adult killing showed that the concentration of 5% caused a mortality percentage averaged 13.33% of the insect males. The mortality percentage of the insect females was 11.3% for the cinnamon and lavender oils. The lavender oil had the lowest effect on adult killing, not exceeding 0. For the effect of the oils on egg laying, clove oil affected the number of eggs highly at the concentration of 5%, result

Abstract:
              In this study a type of polymeric composites from melting poly propylene as a basic substance with Palm fronds powder were prepared. Evaluation of polymeric composites was done by studying some of it is mechanical properties, which included:Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and Compression Strength (C.S). The polymeric composites were studied before and after reinforcment by comparing between them. There was an increase in resistance of Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and compression Strength (C.S). Also, the effect of some acids were studied such as (HCl, H₂

The increasing demand for energy has encouraged the development of renewable resources and environmentally benign fuel such as biodiesel. In this study, ethyl fatty esters (EFEs), a major component of biodiesel fuel, were synthesized from soybean oil using sodium ethoxide as a catalyst. By-products were glycerol and difatty acyl urea (DFAU), which has biological characteristics, as antibiotics and antifungal medications. Both EFEs and DFAU have been characterized using Fourier transform infrared (FTIR) spectroscopy, and 1H nuclear magnetic resonance (NMR) technique. The optimum conditions were studied as a function of reaction time, reactant molar ratios, catalyst percentage and the effect of organic solvents. The conversion ratio of soybea

The present work involved two steps: the first step include Mannich reaction was carried out on 2- mercaptobenzimidazole using formaldehyde and different secondary amine or amide to gives the compounds(2-16). The secnd step include preparation of (Ethylbenzimidazoly-2-mercaptoacetate)(17) from the reaction of 2- mercaptobenzimidazole with ethylchloroacetate than prepared hydrazide derivative[18]from reaction of compound(17) with hydrazinehydrate. Followed Preparation of shiff bases(19-24) and there reaction with mercaptoacetic acid to give a new compounds containing thiazolidinderivetives(25-30).Structure confirmation of all prepared compound were proved using FTIR and element analysis (C.H.N.S) and mesurmentedmelting poi

Naturally occurring radioactive materials (NORM) contaminated sites at Al-Rumaila Iraqi oil fields have been characterized as a part of soil remediation project. Activity of radium isotopes in contaminated soil have been determined using gamma spectrometer High Purity Germanium detector (HPGe) and found to be very high for Al-Markezia, Al-Qurainat degassing stations and storage area at Khadhir Almay region. The activity concentration of samples ranges from 6474.11±563.8 Bq/kg to 1232.5±60.9 Bq/kg with mean value of 3853.3 Bq/kg for ²²⁶Ra, 843.59±8.39 Bq/kg to 302.2±9.2 Bq/kg  with mean value of 572.9 Bq/kg for ²³²Th and 294.31±18.56 Bq/kg to 156.64±18.1 Bq/kg with mean value of 225.5 for ⁴⁰K. S

The aim of the research was to prepare the fields and items for safe environment scale form professional basketball players and coaches’ point of view. The researchers used the descriptive method on professional athletes of players and coaches from (11) clubs; for the pilot study (21) athletes were selected and for the building sample (103) athletes, and standardization sample (101) athletes from the participants in the Iraqi league (2018-2019). The scale of the safe environment was concluded with (6) fields and (52) items. The researchers came up with the safe environment scale from the point of view of professional basketball players and coaches. Finally the researchers recommended paying attention to providing safe environment for athl