Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

This study aimed to identify the quality of the career path and its relation to organizational excellence at King Khalid University in the Faculty of Business from the point of view of the faculty members by identifying the dimensions quality of work-life including (participation of decision making, training and development opportunities, and the balance between personal and work life, and to identify the level of organizational excellence through dimensions ( Excellence of leadership, excellence of the  strategy, and excellence of organizational culture). The descriptive approach was used. The questionnaire was a research tool. It consisted of (29) paragraphs, distributed to the entire study community and then received 127

       This research aims to modify the components of stainless steel alloy by the method of surface engineering through the single diffusion coating technique in order to obtain new alloys with high efficiency in resisting harsh environmental conditions. Steam a mixture of sodium chloride ( ) and sodium sulfate ( ) at a temperature of 900 and then compare it with the base alloy. The results showed that the alloys produced in this way are very efficient. The results showed that the aluminum coating showed high efficiency in resisting oxidation and provided better protection for a longer time compared to the uncoated alloy due to the  oxide crust layer formed with high adhesion as well as the aluminum-rich phases, whether the phase

The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

Abstract

This research aims to design a multi-objective mathematical model to assess the project quality based on three criteria: time, cost and performance. This model has been applied in one of the major projects formations of the Saad Public Company which enables to completion the project on time at an additional cost that would be within the estimated budget with a satisfactory level of the performance which match with consumer requirements. The problem of research is to ensure that the project is completed with the required quality Is subject to constraints, such as time, cost and performance, so this requires prioritizing multiple goals. The project

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

The aim of the research is to identify an appropriate training method that raises the levels of immune globulins (IgA, IgM, IgG) and white blood cells and the effect of training by (HIT) method using resistance (weights) as a training curriculum that increases immunity and ensures the continuation of the pills after the return of activity from the stone The response to the Covid-19 epidemic among amateur weightlifters, the researchers relied on the method of trace analysis in an experimental way by conducting a pre-, medial and post-test with the same experimental one agroup on a sample of amateur weightlifters in the Fury private hall for weightlifting and body building in Adhamiya, the number of sample members reached (15 players) who int

In this work, the effect of variation of semi-angle of the conical part on the vibration characteristics of cylindrical-conical coupled structure is investigated. The shell is made of polyester resin reinforced by continuous E-glass fibers. The case is analyzed experimentally and numerically for orthotropic shell structures. The experimental program is conducted by exciting the fabricated structure by an impact hammer and monitoring the response using an attached accelerometer for different semi-angles of the conical part.
Software named SIGVIEW is used to perform the signal processing on the acquired signal in order to measure the natural frequencies and the corresponding mode shapes. The numerical investigation is achieved using ANS

Background: Fixed orthodontic appliances impede the maintenance of oral hygiene and result in plaque accumulation leads to enamel demineralization caused by acids produced by bacteria. Studies on plaque control strategies in orthodontic populations are limited. This might be caused by difficulties in the quantitative evaluation of dental plaque because the teeth have various levels of bracket coverage, and different tooth sizes and malocclusions, making the traditional categorical indices complex. The present study aims to evaluate the effect of different hygiene protocols on plaque quantity on bands with different attachments. Materials and method: Twenty patients had four bands within the orthodontic appliance. Then randomly divided into

This study aims to assess the water quality index (WQI) according to the Canadian Council of Ministers of the Environment's Water Quality Index method (CCME WQI). Four locations (measurement stations) are selected along the Tigris River, in Iraq.  Two of them are located in the north near Mosul City, (Mosul Dam and Mosul city), and the other two are located in the south near Al-Amarah city, (Ali Garbi and Al-Amarah). The water data collected is for the period 2011 to 2013, including eleven water quality parameters. These are magnesium (Mg⁺²), calcium (Ca²⁺), potassium (K⁺), sodium (Na⁺), sulfate (SO₄^2-), chloride (Cl^-), nitrate (NO₃<