This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

Rate of zinc consumption during the cathodic protection of copper pipeline which carries saline water was measured by weight loss technique in the absence and presence of bacteria. Variables studied were solution flow rate, temperature, time and NaCl concentration. It was found that within the present range of variables; the rate of zinc consumption increases with the increase of all operating conditions. The presence of bacteria increases the zinc consumption. Fourth order multi-term model and one-term model were suggested to represent the consumption data. Nonlinear regression analysis was used to estimate the coefficients of these models, while statistical analysis was used to determine the effect of each coefficient. Both models were re

Although the majority of trends confirm the design aspects of the performance, functional and aesthetic design of the product. However, the attention was more focused on the nature of the plastic for those results, it is through the appearance of formal and guaranteed career such as designing Achieved adopt us the extent of the impact Relations Association between the elements and principles of design to achieve complementarity in the completed design of aesthetic and functional significance expressive and symbolic and in doing so has introduced a lot of new concepts for the arrangement and organization, coordination and functional classification of the unfinished design gave way to show diversity trends in the design of industrial produ

Soil wetted pattern from a subsurface drip plays great importance in the design of subsurface drip irrigation (SDI) system for delivering the required water directly to the roots of the plant. An equation to estimate the dimensions of the wetted area in soil are taking into account water uptake by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, three soil textures namely loamy sand, sandy loam, and loam soil were used with three different types of crops tomato, pepper, and cucumber, respectively, and different values of drip discharge, drip depth, and initial soil moisture content were proposed. The soil wetting patterns were obtained at every thirty minutes for a total time of irrigation equ

     The goal of the research is to develop a sustainable rating system for roadway projects in Iraq for all of the life cycle stages of the projects which are (planning, design, construction and operation and maintenance). This paper investigates the criteria and its weightings of the suggested roadway rating system depending on sustainable planning activities. The methodology started in suggesting a group of sustainable criteria for planning stage and then suggesting weights from (1-5) points for each one of it. After that data were collected by using a closed questionnaire directed to the roadway experts group in order to verify the criteria weightings based on the relative importance of the roadway related impacts

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin

The electrochemical behavior of carbon steel in water sweetening station in Libya has been studied in the range of ( 293–333 ^oC) using weight loss technique. Measurements were carried out over a range of Reynolds number (5000 – 25000).An apparatus was designed for studying the corrosion process in the turbulent regime, which is of industrial significance. It was found that The corrosion rate of carbon steel in water sweetening station is under diffusion control and increases with increasing Reynolds number. On the other hand the variation of corrosion rate with temperature in the range of (293–333 ^oC) was found to follow Arrhenius equation and the activation energy approximately the same except at low Reynolds

The analytical study of optical bistability is concerned in a fully
optimized laser Fabry-Perot system. The related phenomena of
switching dynamics and optimization procedure are also included.
From the steady state of optical bistability equation can plot the
incident intensity versus the round trip phase shift (φ) for different
values of dark mistuning 




12
,
6
,
3
,
1.5
0 , o
   
 or finesse (F= 1, 5, 20,
100). In order to obtain different optical bistable loops. The inputoutput
characteristic for a nonlinear Fabry-Perot etalon of a different
values of finesse (F) and using different initial detuning (φ0) are used
in this rese

Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m