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

This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

• Concentration of HCl solution ranged between 1-7 N,
• Hydrolysis temperature ranged between 35-95 °C, and
• The time of hydroly

The assessment of data quality from different sources can be considered as a key challenge in supporting effective geospatial data integration and promoting collaboration in mapping projects. This paper presents a methodology for assessing positional and shape quality for authoritative large-scale data, such as Ordnance Survey (OS) UK data and General Directorate for Survey (GDS) Iraq data, and Volunteered Geographic Information (VGI), such as OpenStreetMap (OSM) data, with the intention of assessing possible integration. It is based on the measurement of discrepancies among the datasets, addressing positional accuracy and shape fidelity, using standard procedures and also directional statistics. Line feature comparison has been und

To learn how the manner of preparation influences film development, this study examined film expansion under a variety of deposition settings. To learn about the membrane’s properties and to ascertain the optimal pretreatment conditions, which are represented by ambient temperature and pressure, Laser pressure of 2.5[Formula: see text]m bar, the laser energy density of 500[Formula: see text]mJ, distortion ratio ([Formula: see text]) as a function of laser pulse count, all achieved with the double-frequency Nd: YAG laser operating in quality-factor mode at 1064[Formula: see text]nm. Mg_xZn[Formula: see text] films of thickness [Formula: see text][Formula: see text]nm were deposited on glass substrates at pulse

An electrolytic process for the removal of Zn(II) from aqueous solution using a parallel amalgamated copper screens cathode operated in the flow through mode is proposed. The current-potential curves recorded at a rotating amalgamated copper disc electrode were used to determine diffusion coefficient of Zn(II). The performance of electrolytic reactor was investigated by using different flow rates at initial zinc ion concentration(48 mg/L). Taking into account the residential Zn(II) concentration, the best results were obtained for cathode potential of (-1.35 V vs. SCE) at flow rate (320 L/h). Zinc ion concentration was found to decrease from 48 mg/L to 1 mg/L during 120 min. of electrolysis. The experimental data are well correlate

The preparation of a new Azo compounds of highly conjugated dimeric and polymeric liquid crystal to achieve the crystalline characteristics Which have structures assigned based on elemental analysis, IR 1HNMR and CHNS-O while mesogenic properties have been set for DSC and hot-stage polarizing optical microscopy. The compounds show enantiotropicnematic phase being displayed. The compounds show photoluminescence properties in the organic solution at room temperature, with the fluorescence band centered around 400 nm.

This work is divided into two parts first part study electronic structure and vibration properties of the Iobenguane material that is used in CT scan imaging. Iobenguane, or MIBG, is an aralkylguanidine analog of the adrenergic neurotransmitter norepinephrine and a radiopharmaceutical. It acts as a blocking agent for adrenergic neurons. When radiolabeled, it can be used in nuclear medicinal diagnostic techniques as well as in neuroendocrine antineoplastic treatments. The aim of this work is to provide general information about Iobenguane that can be used to obtain results to diagnose the diseases. The second part study image processing techniques, the CT scan image is transformed to frequency domain using the LWT. Two methods of contrast

In this study, two active galaxies (NGC4725, NGC4639) have been chosen to study their morphological and photometric properties, by using the IRAF ISOPHOTE ELLIPS task with griz-filters. Observations are obtained from the Sloan Digital Sky Survey (SDSS) which reaches now to the DATA Release (DR14). The data reduction of all images (bias and flat field) has been done by SDSS Pipeline. The surface photometric investigation was performed like the magnitude. Together with isophotal contour maps, surface brightness profiles and a bulge/disk decomposition of the images of the galaxies, although the disk position angle, ellipticity, and inclination of the galaxies have been done. Also, the color of galaxies was studied, where chromatic distribution

Abstract: The aim of this study is to monitor the variation of physical property and chemical composition of vaginal fluid in the cow. The constituents of estrous vaginal fluid sample, its consistency color and electrolyte composition to be diagnose during estrous. The sample in this research was 22 dairy cows. The research methodology involves the procedure, which is used in making decisions and clarifying the course of action, and the underlying assumptions through taking samples and examining the fluid and assessed nature for each samples. A 5 ml Samples of vaginal fluids preparation for the determination of some elements after taking samples, description of its conditions, extraction and examination the fluid was described usi