Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

The present study was undertaken to determine the species of tumbling flower beetles (Coleoptera, Mordellidae) found in Iraq. Specimens have been collected from different localities of Iraq since 1970. Results show that the tumbling flower beetles (Mordellidae) are represented with a total of 13 species belonging to four genera of three tribes, two of these species were described by Dr. Horak (1985,1990) as new species for Iraq Mediimorda maceki HoraK and Mordellistena bolognaHorak; two were previously reported Stenalia escherichi Schilsk and Mordellistena pumila (Gyllenhal) and ten are new records for Iraq. Stenalia araxicola Khnzorian, Stenalia brunneipennis Mulsant, Variimorda

In the region of the north of Iraq using the method of analyzing thin section microfacies to 38 of rockyslices which were gathered from a place near Aqra city. These slides are divided into seven microfacies depending on lithologcal component and fossils.

1) Dolostone facies.

2)Recrystallized bioclastic wackestone facies.

3) Bioclastic packstone microfacies

4)Sucrosic dolomite facies.

 5) Bioclastic grainstone in microfacies.

 According to water energy, these facies were divided to three zone:

1. a) Low energy environment.
2. b) Transitional zone.
3. c) High energy environment.

Recently, the theory of Complex Networks gives a modern insight into a variety of applications in our life. Complex Networks are used to form complex phenomena into graph-based models that include nodes and edges connecting them. This representation can be analyzed by using network metrics such as node degree, clustering coefficient, path length, closeness, betweenness, density, and diameter, to mention a few. The topology of the complex interconnections of power grids is considered one of the challenges that can be faced in terms of understanding and analyzing them. Therefore, some countries use Complex Networks concepts to model their power grid networks. In this work, the Iraqi Power Grid network (IPG) has been modeled, visua

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

This study was planned to evaluate the renal function tests and liver function tests and it carried out in Al-Yarmouk hospital,Baghdad –Iraqin patients withtype 1 and type 2 diabetes mellitus by measuring(uric acid,urea and creatinine) ,Aspartate aminotransferase (AST) and Alanine aminotransferase (ALT). Seventy five individuals of Iraqi adults (male) were divided into three groups, 25 patients with type1 diabetes mellitus ,25 patients with type 2 diabetes mellitus and 25 normal individuals were taken as control group. The mean value of uric acid, urea and creatinine was higher significantly in patients thanin control group (P< 0.05),while the correlation(p< 0.01) between age ,creatinine in type 1 and between age and (Urea, Uric acid ,cr

Background׃ Halitosis is a common condition and is most often caused by a buildup of bacteria in the mouth because of gum disease, food, or plaque. It can result in anxiety among those affected, it is also associated with depression and symptoms of obsessive compulsive disorder. The aim of this study isto assess the prevalence of self-reported halitosis and associated factors (dental plaque, gingival condition and dental caries) in 15 years old male students in Karbala city in Iraq. Additionally, we studied adolescents’ concern with their own breath and whether anyone had ever told them that they had halitosis. Methods׃ A cross sectional observational survey was conducted to15 years old high school students from public and p

In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character