The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

We conducted a theoretical study on the potential use of amorphous hydrogenated silicon (a-Si:H) as the high-index material in quarter-wave-stack Bragg mirrors for cavity quantum electrodynamics applications. Compared to conventionally employed T a 2

This paper presents a numerical analysis using ANSYS finite element program to simulate the reinforced concrete slabs with spherical voids. Six full-scale one way bubbled slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth are tested as simply supported under two-concentrated load. The results of the finite element model are presented and compared with the experimental data of the tested slabs. Material nonlinearities due to cracking and crushing of concrete and yielding of reinforcement are considered. The general behavior of the finite element models represented by the load-deflection curves at midspan, crack pattern, ultimate load, load-concrete strain curves and failure m

A Laced Reinforced Concrete (LRC) structural element comprises continuously inclined shear reinforcement in the form of lacing that connects the longitudinal reinforcements on both faces of the structural element. This study conducted a theoretical investigation of LRC deep beams to predict their behavior after exposure to fire and high temperatures. Four simply supported reinforced concrete beams of 1500 mm, 200 mm, and 240 mm length, width, and depth, respectively, were considered. The specimens were identical in terms of compressive strength (  40 MPa) and steel reinforcement details. The same laced steel reinforcement ratio of 0.0035 was used. Three specimens were burned at variable durations and steady-state temperatures (one

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

     A new Schiff base ligand was prepared via a condensation reaction. The synthesis involved combining N-(4-aminophenylsulfonyl) benzamide (also known as sulfabenzamide) with indoline-2,3-dione. To facilitate the reaction, three drops of glacial acetic acid were added. This process yielded the ligand N-(4-(2-oxoindoline-3-ylideneamino) phenylsulfonyl) benzamide, designated as (L). Mixed ligand complexes were prepared in a molar ratio (1:1:1) (M:1,10-phen, L) at concentrations of 10-4M by interacting L and 1,10-phenanthroline, with the following metal ions (Cr+3, Mn+2, Zn+2, Pd+2, Cd+2, Pt+4). These complexes exhibited different geometric shapes, including (octahedral for both Cr+3, Mn+2, Pt+4, tetrahedral for Zn+2 and Cd+2, an

Abstract (Iraq post – war reconstruction strategy: analytical study in fact and future prospects.) There search aims at identifying the causes of internal instability in Iraq from the political ,economic , social and security aspects , to diagnose the imbalance and to work towards finding real solutions to this . The study also aims at identifying the reconstruction proposals to completely eliminate the organizationof the terrorist advocate, as well as to know. theproblem of research lies in the ability of Iraqi political elites to achieve internal stability and to employ reconstruction proposals at all levels . The hypothesis of the research lies in the equation that the process of building stability (political – economic)and (socia