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jeasiq-1134
The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
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Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it  perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .       

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
A Study of the Effect of Kaolin as a Fuel Oil Additive on the Corrosion Inhibition of Fireside Superheater Boiler Tubes
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The objective of the present study is to determine the effect of Kaolin as a fuel oil additive to minimize the fireside corrosion of superheater boiler tubes of ASTM designation (A213-T22) by increasing the melting point of the formed slag on the outside tubes surface, through the formation of new compounds with protective properties to the metal surface. The study included measuring corrosion rates at different temperatures with and without additive use with various periods of time, through crucible test method and weight loss technique.

      A mathematical model represents the relation between corrosion rate and the studied variables, is obtained using statistical regression analysis. Using this model,

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Dynamical And Control Systems
Reliable and valid questionnaire for organizational, system, and individual factors to utilize cloud health information system
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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology & Applied Science Research
Making Different Topographic Maps with the Surfer Software Package
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The main objective of this study is to describe the preparation of topographic maps using the Surfer software. A total of 159 regularly distributed Ground Control Points (GCPs) were collected with the use of the Differential Global Positioning System (DGPS). Seven methods (Contour Map, Post Map, 3D Surface Map, 3D Wireframe Maps, Grid Vector-1 Map, Color Relief Map, and Shaded Relief Maps) at the Surfer environment were used to prepare the topographic maps at the Mukhtar Village near the Al-Fallujah City. Contour lines with other features were superimposed on the DEM layer, which refers to the topography of the terrain inside this study area. The accuracy of the database's results was estimated, essential maps were given, and the re

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Begging Phenomenon Between the Destitution Plight and the Material Greedy - A Field Study in the City of Baghdad
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Begging is an ancient social phenomenon since the Man's creation. It was simple at its beginning to get a living and the family needed, but presently, this simple social phenomenon converted to a big phenomenon which controlled by competent groups away from the values and principles. Their doings are far from humanity representing by the cutting of a hand or a foot and facial distortion or removed eye as a way of attracting people's emotions to get material and incorporeal helps; these doings became a trade which is exchanged by slave traders. Furthermore, different illegal and greedy methods were followed as a way of blackmailing others; contrariwise other cases of begging are doing by a people who real poor and needy. In this case, the

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparative Analysis of the Fatty Acid Pattern of Silybum marianum with Nigella sativa by Gas Chromatography-Mass Spectrometry
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Many studied were conducted to evaluate the antihepatotoxic and antioxidant activities of Silybum marianum and proved these actions. The Naturally grown seed in Iraqi-Kurdistan Region also were studied for its chemical contents and biological activities. Vegetable oils occur in various plant parts mainly concentrated in the seeds.

In this study comparison was made between the fatty acid patterns of two plant seeds, Silybum marianum and Nigella sativa. Seed sample of Silybum marianum and Nigella sativa were exposed for extraction and isolation of the fatty acid contents using two different solvents (petroleum ether and n-hexane) at 60-80oC using soxhlet apparatus and the oily extract

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Study the genesis of the Moons of Jupiter and their Physical Properties
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A developed model has been put for the hypothesis of capturing moons in explaining the origin of Jupiter moons, and study the change of the orbital properties of these satellites as well as the distance from the planet. Jupiter moons were divided into two types according to their physical and orbital properties, they are the moons , which are formed from the same material as the planet, so it was named the original moons ,while the moons that have been captured from the surrounding space was renamed exotic moons . And the moons of exotic origin asteroid belt and the Kuiper belt in the region which is behind Neptune, the origin of each clique of moons is an asteroid fragmented after colliding previously with another body and

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Publication Date
Tue Dec 03 2024
Journal Name
Iraqi Journal Of Information And Documentation Studies
The Digital Repository of the University of Baghdad: Adescriptive and analytical study
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The research aims to identify the digital repository of the University of Baghdad, explain its features, how to register, explaining the mechanism for adding and retrieving research. In addition to identifying the number of people registered in and the number of intellectual outputs stored in it. The descriptive approach and survey methods were adopted by visiting the repository's website and the websites of the University of Baghdad's formations during the period (1-6/4/2024). The theoretical framework included an explanation of the concept of the digital repository, the importance of repositories, their features, and types, with reference to models of Iraqi, Arab, and foreign university digital repositories. The practical framework of the

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFECT OF CULTIVATION DATES AND DIFFERENT SOURCES OF SOIL FERTILIZATION ON VEGETATIVE CHARACTERISTICS, QUALITY AND YIELD OF BROCCOLI
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This field experiment was conducted at Research Station B, Department of Horticulture and Landscape Engineering, College of Agricultural Engineering Sciences, University of Baghdad, Jadiriyah during the fall season of 2019-2020 to evaluate the effect of cultivation dates and soil fertilization source on the growth, yield and quality of broccoli. A split plot design within the RCBD design with three replicates was applied as the Max F1 hybrid broccoli seedlings were transferred to the field at two dates 25, Sep. 2019 and 15, Oct. 2019, which were symbolized as A and B, respectively, and occupied at the main plot. After two weeks of cultivation, the soil fertilizers were applied three times during the season in 20 days between each applicati

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Publication Date
Mon Nov 01 2021
Journal Name
Transportation Geotechnics
Evaluation of permanent deformation and resilient modulus of pavement base with different gradations and percentages of clay plasticiser
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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Study of the effect of using nanomaterial in radiological shielding
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