This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

The non-isothermal crystallization kinetics and crystalline properties of nanocomposites poly butyleneterephthalate, [PBT] /multiwalled-carbon nanotubes (MWCNTs) were tested by differential scanning calorimetry (DSC). PBT/(MWCNTs) nanocomposite was prepared by ultrasonicated of MWCNTs (0.5, 1, 2, 4 wt %) in dichloromethane (DCM) and after that the powdered PBT polymer was added to the MWCNTs solution. The non-isothermal crystallization results show that increasing the MWCNTs contents, decreased the melting temperature (Tm) of PBT/(MWCNTs) nanocomposite as compared with pure PBT, while resulting in improving the degree of crystallinity. These results indicated that a little amount of MWCNTs can be evident strong nucleating agent in PBT na

The synthesis of conducting polyaniline (PANI) nanocomposites containing various concentrations of functionalized single-walled carbon nanotubes (f-SWCNT) were synthesized by in situ polymerization of aniline monomer. The morphological and electrical properties of pure PANI and PANI/SWCNT nanocomposites were examined by using Fourier transform- infrared spectroscopy (FTIR), and Atomic Force Microscopy (AFM) respectively. The FTIR shows the aniline monomers were polymerized on the surface of SWCNTs, depending on the -* electron interaction between aniline monomers and SWCNTs. AFM analysis showed increasing in the roughness with increasing SWCNT content. The AC, DC electrical conductivities of pure PANI and PANI/SWCNT nanocomposite h

The coordination ability of the azo-Schiff base 2-[1,5-Dimethyl-3-[2-(5-methyl-1H-indol-3-yl)-ethyl imino]-2-phenyl-2,3-dihydro-1H-pyrazol-4-ylazo]-5- hydroxy-benzoic acid has been proven in complexation reactions with Co(II), Ni(II), Cu(II), Pd(II) and Pt(II) ions. The free ligand (LH) and its complexes were characterized using elemental analysis, determination of metal concentration, magnetic susceptibility, molar conductivity, FTIR, Uv-Vis, (1H, 13C) NMR spectra, mass spectra and thermal analysis (TGA). The results confirmed the coordination of the ligand through the nitrogen of the azomethine, Azo group (Azo) and the carboxylate ion with the metal ions. The activation thermodynamic parameters, such as ΔE*, ΔH*, ΔS*, ΔG*and K are cal

This paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.

New Schiff base [3-(3-acetylthioureido)pyrazine-2-carboxylic acid][L] has been prepared through 2 stages, the chloro acetyl chloride has been reacting with the ammonium thiocyanate in the initial phase for producing precursor [A], after that [A] has been reacting with the 3-amino pyrazine-2-carboxilic acid to provide a novel bidentate ligand [L], such ligand [L] has been reacting with certain metal ions in the Mn(II), VO(II), Ni(II), Co(II), Zn(II), Cu(II), Hg(II), and Cd(II) for providing series of new metal complexes regarding general molecular formula [M(L)2XY], in which; VO(II); X=SO4,Y=0, Co(II), Mn(II), Cu(II), Ni(II), Cd(II), Zn(II), and Hg(II); Y=Cl, X=Cl. Also, all the compounds were characterized through spectroscopic techniques [