Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

In this work, the effects of size, and temperature on the linear and nonlinear optical properties in InGaN/GaN inverse parabolic and triangular quantum wells (IPQW and ITQW) for different concentrations at the well center were theoretically investigated. The indium concentrations at the barriers were fixed to be always x_max = 0.2. The energy levels and their associated wave functions are computed within the effective mass approximation. The expressions of optical properties are obtained analytically by using the compact density-matrix approach. The linear, nonlinear, and total absorption coefficients depending on the In concentrations at the well center are investigated as a function of the incident photon energy for different

THE EFFECT OF SPREACL of KNOWLEDGE ON ETHICS

This study investigates the changes occurring in the province of Basra using geospatial methods and analyzes the variations in land surface temperature among the various types of land cover. For the months of July and December in the years 2013 and 2021, Landsat images were used in Landsat 8 OLI/TIRS, and satellite images were processed using ArcGIS 10.8 software. The study's categories for land use and land cover were generated through the application of supervised classification techniques, and the land surface temperature was calculated using data from a satellite sensor's brightness temperature. According to the study's findings, there has been an increase in urban areas (including barren land). From 2013 to 2021, a greater correlati

            This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em

The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

Oil recovery could be impacted by the relation between vertical permeability (K_v) and horizontal permeability (K_h) (K_v/K_h). 4816 plugs that have been getting hold of 18 wells of Mishrif formation in the West Qurna oilfield were used. K_v/K_h data provided some scatter, but the mean is ~1. K_v/K_h =1 was used for the Petrel model before upscaling according to the heterogeneity of each layer.

K_v/K_h values for Mishrif Formation in West Qurna Oilfield are 0.8 for relatively homogeneous, 0.4 for heterogeneous rock, and 0.1 for cap rocks (CRII).

   Eclipse ^TM was used for reservoir simulation. PVT and SCAL data e

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina

اضاءات على الانتخابات الشريعية في العراق عام 2010