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

Objective(s): To measure the level of job satisfaction and job performance of nurses and to find out
the association between participants' socio-demographic characteristic of nurse and their job
satisfaction and job performance.
Methodology: A descriptive analytic study design was carried out to measure the nurses' level of job
satisfaction and job performance in Al-Suwaira general hospital and to find out the association between
nurses and their socio-demographic characteristic. The study was started from March 5th, 2017 to
September 31th, 2017. The sample was Non - probability (purposive) sample of (100) nurses were
selected according to the study that are actual working in nursing department in Al-Suwaira General<

The paper include study the effect thickness of the polymeric sample which is manufactured by thermo press way. The sample was used as an active tunable R6G laser media. The remarks show that, when the thickness of the samples is increased, with the same concentration, the spectrum will shift towards the short wavelength, & the quantum fluorescence yield will increased. The best result we obtained for the quantum fluorescence yield is (0.68) at the sample, with thickness (0.304mm) in Ethanol solvent, while when we used the Pure Water as a solvent, we found that the best quantum fluorescence yield is (0.63) at (0.18mm) thickness of the sample.

The paper include studies the effect of solvent of dye doped in polymeric laser sample which manufactured in primo press way, which is used as an active (R6G) tunable dye lasers. The remarks show that, when the viscosity of the solvent (from Pure Water to Ethanol), for the same concentration and thickness of the performance polymeric sample is increased, the absorption spectrum is shifts towards the long wave length (red shift), & towards short wave length (blue shift) for fluorescence spectrum, also increased the quantum fluorescence yield. The best result we obtained for the quantum fluorescence yield is (0.882) with thickness (0.25mm) in Ethanol solvent in concentration (2*10-3mole/liter), while when we used the Pure Water as a solvent,

Abstract

The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks

Some maps of the chaotic firefly algorithm were selected to select variables for data on blood diseases and blood vessels obtained from Nasiriyah General Hospital where the data were tested and tracking the distribution of Gamma and it was concluded that a Chebyshevmap method is more efficient than a Sinusoidal map method through mean square error criterion.

In this study, the harvest of maize silage with the cross double row sowing method were tested with a single row disc silage machine in two different PTO applications (540 and 540E min-1) and at two different working speeds v1, v2 (1.8 and 2.5 km h-1). The possibilities of harvesting with a single row machine were revealed, and performance characteristics such as hourly fuel consumption, field-product fuel consumption and PTO power consumption were determined in the trials. The best results in terms of hourly fuel consumption and PTO power consumption were determined in the 540E PTO application and V1 working speed. When the fuel consumption of the field-product is evaluated, it is obtained with V2 working speed and 540E PTO application. As

In the current analysis, the effects of circumferential scratches along the inner surface of a 170ᵒ -arc partial journal bearing has been numerically investigated. Their impact on the thermo-elasto-hydrodynamic performance characteristics, including maximum pressure, temperature, deformation, and stress, has been examined thoroughly. The ANSYS Fluent CFD commercial code was employed to tackle the iterative solution of flow and heat transfer patterns in the fluid film domain. They are then applied to the ANSYS Static Structure solver to compute the deformation and stress resulted in the solid bearing zone. A wide range of operating conditions has been considered, including the eccentricity ratio ( ) and scratch depth (

An experimental investigation has been made to study the influence of using v-corrugated aluminum fin on heat transfer coefficient and heat dissipation in a heat sink. The geometry of fin is changed to investigate their performance. 27 circular perforations with 1 cm diameter were made. The holes designed into two ways, inline arrangement and staggered in the corrugated edges arrangement. The experiments were done in enclosure space under natural convection. Three different voltages supplied to the heat sink to study their effects on the fins performance. All the studied cases are compared with v-corrugated smooth solid fin. Each experiment was repeated two times to reduce the error and the data recorded after reaching t