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

Background:  There is a strong desire of adolescent to have a peer group and to be appreciated and also to become a member of this group which can affect one each other. There for; encourage, adapting,and imitating of friends and group consider as the main reasons behind starting of smoking among youngsters. Smoking habits in the family were found tobe acause of smoking pressure among adolescentas peer pressure. Smoking habit may be started before 18 years of age in most adult smokers.

Objectives: To study the effect of peer pressure and family smoking habiton the prevalence of smoking among secondary school students.

Type of the study:  A cross

In this work; Silicon dioxide (SiO2) were fabricated by pulsed
laser ablation (PLA). The electron temperature was calculated by
reading the data of I-V curve of Langmuir probe which was
employed as a diagnostic technique for measuring plasma properties.
Pulsed Nd:YA Glaser was used for measuring the electron
temperature of SiO2 plasma plume under vacuum environment with
varying both pressure and axial distance from the target surface. The
electron temperature has been measured experimentally and the
effects of each of pressure and Langmuir probe distance from the
target were studied. An inverse relationship between electron
temperature and both pressure and axial distance was observed.

Introduction: All-ceramic crowns are widely used in prosthodontics and cosmetic dentistry due to their good esthetic and proper physical properties. Chipping of ceramic is one of the most common post-insertion complications, that can be fixed either extraoral or intraorally. The latter is time time-effective alternative, less traumatic, and low-cost. A newer objective method of laser is a surface modification of ceramics to increase surface roughness. The aim of this study is to provide a review of Er,Cr;YSGG (2960nm) in intraoral repair and shear bond strength (SBS). Method: A thorough search considering Google Scholar and PubMed published data and ten articles found wh

Semiconductor laser is used in processing many issues related to the scientific, military, medical, industrial and agricultural fields due to its unique properties such as coherence and high strength where GaN-based components are the most efficient in this field. Current technological developments mention to the strong connection of GaN with sustainable electronic and optoelectronic devices which have high-efficiency. The threshold current density of Al0.1Ga0.9N/GaN triple quantum well laser structure was investigated to determine best values of the parameters affecting the threshold current density that are well width, average thickness of active region, cavity length, reflectivity of cavity mirrors and optical confinement factor. The opt

Improvement of optoelectrical characteristics of phosphorus diffused silicon photodiodes by Q-switched Nd:YAG laser pulses was investigated. Laser pulses have dissolved the precipitation of phosphorus resulted during thermal diffusion process. The experimental data show that responsivity higher than (0.32 A/W) at 850 nm can be achieved after laser annealing with (1.5 MW/cm2) for 6 shots.

Verrucae vulgares are commonly encountered. The present work is designed in an attempt to build a systematic procedure for treating warts by carbon dioxide laser regarding dose parameters, application parameters and laser safety.
Patients and Methods: The study done in the department of dermatology in Al-Najaf Teaching Hospital in Najaf, Iraq. Forty-two patients completed the study and follow up period for 3 months. Recalcitrant and extensive warts were selected to enter the study. Carbon dioxide laser in a continuous mode, in non-contact application, with 1 mm spot size was used. The patients were divided into two groups. The first group of patients consisted of 60 lesions divided to 6 equal groups, in whom we use different outputs a

Fluorescence excitation by Nd:YAG pumped dye laser and single vibrational level fluorescence
spectra of 1,3 benzodioxole in a supersonic jet have been obtained and interpreted. The previous assignment of
the 0 0
0 band was incorrect. In addition, many other bands involving n20 and n19 vibrations of a2 symmetry were
confirmed. As far as a1 totally symmetric vibration is concerned. The n14 was assigned to be located in the fivemembered
ring whereas n13 seem to be located in the benzene ring as a result of the electronic transition in the
benzene ring which affects n13 and not n14 wavenumber.

This research reports an error analysis of close-range measurements from a Stonex X300 laser scanner in order to address range uncertainty behavior based on indoor experiments under fixed environmental conditions. The analysis includes procedures for estimating the precision and accuracy of the observational errors estimated from the Stonex X300 observations and conducted at intervals of 5 m within a range of 5 to 30 m. The laser 3D point cloud data of the individual scans is analyzed following a roughness analysis prior to the implementation of a Levenberg–Marquardt iterative closest points (LM-ICP) registration. This leads to identifying the level of roughness that was encountered due to the range-finder’s limitations in close