The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

Purpose: To evaluate the effect of different surface treatments on shear bond strength between dentin and IPS e.max lithium disilicate glass-ceramic. Materials and Methods: Eighteen extracted third molars were embeded in epoxy resin. The tooth was sectioned vertically in mesiodistal direction using a low speed hard tissue microtome. The buccal and lingual surfaces of each section were ground flat using 600 grit Silicone carbide paper. Eighteen ceramic discs consisted of lithium disilicate glass-ceramic were prepared with a diameter of 4.7mm and height of 2.2mm. The discs were divided in two groups (n=10): (1) IPS e.max treated with hydrofluoric acid and Monobond Plus (MBP) and (2) IPS e.max treated with Monobond Etch &Prime (MBEP). The toot

Carbonate-clastic succession which includes the Shu'aiba, Nahr Umr and Mauddud formations are representing a part of the Barremian-Aptian Sequence (Wasi'a Group). The present study includes three boreholes (Ba-1, 4 and 8) within the Balad Oil Field. The study area is located in central Iraq. This field represents a subsurface anticline with a northwest to southeast direction axis within the Mesopotamian Zone. Eight types of microfacies were recognized in the succession of the Mauddud and Shu’aiba formations. These microfacies represent shallow open marine, restricted and semi-restricted, reef - back reef, deep open marine and basinal depositional environments. While Nahr Umr Formation includes two successions, the first is the upp

The Turonian-Lower Companian succession at Majnoon Oil Field is represented by the Khasib, Tanuma, and Saadi formations. Four major paleoenvironments were recognized within the studied succession, there are: Shallow open marine environment, shoal environment, deep marine environment, and basinal environment. They reflect deposition on a carbonate platform of homoclinal ramp setting. The studied succession represents two second order supersequences (A) and (B). Supersequence (A) includes both the Khasib and Tanuma formations. The Saadi Formation represents cycle (B). These second order cycles can be divided each into two third order cycles, This subdivision may reflect the effect of eustacy being the major controlling factor of cycles dev

A metal mandrel was designed for manufacturing the cathodes of high power electron tube ( Tetrode ) used in broadcasting transmitting tubes type TH558 and CQS200.The cathodes were manufactured in the present work from thoriated tungsten wires ( 2? ThO2- W) with different diameters .These cathodes were carbonized in sequences of processes to determine the carbonization parameters (temperature, pressure, time, current and voltage).Then the carbonized cathodes dimension were accurately measured to determine the deviation due to the high temperature distortion effect at about 1800°C .the distorted cathodes due to the carbonization process was treated when it was subjected inside the vacuum chamber and heat treated again .The carbonized cat

The research aims to know the availability of supra-cognitive thinking skills in the questions and activities of the computer book for the fifth grade preparatory scientific and literary branches in Iraq for the academic year 2018/2019, as the researcher has prepared a list of supra-cognitive thinking skills included two areas and (6) key skills and (27) A sub - skill, where by the questions and activities of the aforementioned authors were analyzed. The researcher followed the descriptive analytical approach "method of content analysis", and adopted the explicit and implicit unit of analysis, as was verified the validity and stability of the analysis, and the results showed unevenness and imbalance in the distribution of supra-cognitive th

The research aimed to identify the level of job security, the level of sports institutional performance, and the relationship, contribution and impact of job security to sports institutional performance from the point of view of workers in the Iraqi Ministry of Youth and Sports. The descriptive approach was adopted in the manner of correlational relationships on a sample of (400) individuals who were randomly selected by (33.333%) of the employees working in the institutions at the headquarters of the Ministry of Youth and Sports, amounting to a total of (2293) individuals for the sports season (2022-2023), and they are naturally distributed among (13) main institutions in the formations of the headquarters of this ministry, and after adopt

Background: Passive smoking and dental caries affect the integrity of the health of individuals and both of them affected by sociodemographic characteristics of those individuals. This research aimed to investigate the severity of dental caries in relation to salivary magnesium and zinc of stimulated whole saliva of a group of 10 years passive smokers in comparison with normal subjects. Materials and methods: the study group included 40 subjects (20boys and 20 girls), with an age of 10 years of passive smokers determined by a questionnaire. The control group included 40 normal subjects of the same gender and age of the study group. The diagnosis and recording of dental caries was measured by (D1-4MFS & d1-4mfs) index according to the criter

This study aimed to evaluate the effect of the COVID-19 outbreak on emergencies and pain among orthodontic patients attending a teaching hospital. The study was conducted among orthodontic patients receiving active orthodontic treatment or in a retention period at the College of Dentistry, University of Baghdad, Iraq. Their participation was voluntary, and they filled out an Arabic-translated questionnaire. The survey included general information, orthodontic problems, and a numerical rating scale for pain assessment. We used descriptive and inferential statistics (frequencies and intersecting frequencies), chi-square test and linear regression. Out of 75 orthodontic patients, only 54 (15 males and 39 females) were included in the s

  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.