Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

This paper deals with the subjective reflections of consumer values ​​on fashion design. The   consumer self is determined by the consumer's idea of ​​himself, according to the intellectual, spiritual and social values, and these values ​​take their intellectual reflection in the form of material values ​​that the consumer finds in fashion design. These values ​​are based on considerations between what is intellectual represented by the values ​​of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The   consumer self gets its material image represented in the

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som

This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.

الملخص - يهدف البحث الحالي الى تعرف اتجاهات مدرسي ومدرسات المدارس الثانوية نحو التربية الجنسية والتعرف على اثر متغير الجنس (ذكور، إناث) في تكوين اتجاهات تدريس التربية الجنسية في التعليم - الثانوي فضلاً عن تعرف التطبيقات التربوية للتربية الجنسية في المدارس الثانوية ، إذ ان التربية الجنسية واحدة من أهم فروع التربية في الإسلام , وهي ذات أهمية في نشر الوعي الديني والصحي والتربوي والاجتماعي والثقافي في المجتمع

In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found

The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.

   The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the   variance and covariance matrices. Also the analysis of the princ

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The ratio of draft tube to reactor diameters is of decisive importance for the operation behavior of air lift loop reactors. The influence of draft tube geometry was investigated with respect to oxygen mass transfer and mixing time. The diameter ratio was varied between 0.33 and 0.80. The measurements were performed in two loop reactors with liquid capacities of 11.775 and 26.49 liters using aqueous with solutions of different coalescence behavior. The results show that there is no single diameter ratio which would produce most favorable conditions for the two process parameters. With respect to the more important requirements of aerobic cultures, i.e high oxygen mass transfer and efficient mixing, a diameter ratio between 0.5 and 0.6 is