The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

Background: Understanding the morphological characteristics between the floor of the maxillary sinus and the tips of the maxillary posterior roots is crucial in orthodontics involving diagnosis and treatment planning. The aim of this study was to evaluate the distances from the maxillary posterior root apices to the inferior wall of the maxillary sinus, thickness and density of maxillary sinus floor using cone-beam computed tomography images and the relationships between roots and maxillary sinus according to gonial angle and skeletal pattern. Materials and methods: Three-dimensional images of each root were checked, and the distances were measured along the true vertical axis from the apex of the root to the sinus floor, and the thickne

The filler in the asphalt mixture is essential since it plays a significant role in toughening and stiffening the asphalt. Changes in filler type can lead the asphalt mixtures to perform satisfactorily during their design life or degrade rapidly when traffic and environmental effects are considered. This study aims to assess the impact of filler types such as limestone dust (LS) and hydrated lime (HL) on Marshall characteristics and moisture damage in asphalt mixtures. Three different percentages of HL were employed in this study to partially replace the LS mineral filler: 1.5, 2.0, and 2.5% by aggregate weight. Furthermore, a control mixture was created with 7% LS by overall aggregate weight for the wearing course layer. The Marsha

This experiment was performed to investigate the effect of dietary supplementation with linseed on egg quality of laying quail. A total of 320 9-week-old Japanese quail (Coturnix coturnix japonica) 9-wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) linseed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-d periods. Egg quality criteria involved in this experiment were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perce

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

Moisture induced damage can cause a progressive deterioration in the performance of asphalt pavement by the loss of adhesion between asphalt binder and aggregate surface and/or loss of cohesion within the binder in the presence of water. The objective of this paper is to improve the asphalt mixtures resistance to moisture by using hydrated lime as an anti-stripping additive. For this purpose, two types of asphalt binder were utilized; asphalt grades (40-50) and (60-70) with one type of aggregate of 19.0 mm aggregate nominal maximum size, and limestone dust as a mineral filler. Marshall method was adopted to find the optimum asphalt content. Essentially, two parameters were determined to evaluate the moisture susceptibili

This study was conducted according to contract with the North Refineries Company-Baiji and deals with the hydrodesulphurization of vacuum gas oil of Kirkuk crude oil, boiling range 611-833 K. A trickle bed reactor packed with a commercial cobalt-molybdenum on alumina catalyst was used. The operating conditions were: temperature range 583-643 K, liquid hourly space velocity range 1.50-3.75 1/h, hydrogen to oil ratio about 250 l/l and pressure kept constant at 3.5MPa.
The results showed that the aromatic content decreased and sulfur removal increased with increasing temperature and decreasing space velocity. The properties (viscosity, density, flash point and carbon residue) of the products decrease with temperature increasing, but the