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The role of the integration of the knowledge economy and international accounting in achieving sustainable development
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     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.                                                                        

It is known that the decisions of foreign investment depends based on the information the International Accounting (minimum) of the information contained in the consolidated financial statements and information that takes into account the changes in the general price level ( inflation accounting ) and information on income tax in the state , which meant investing in , this means that the information accounting that are offered through the accounting systems of local applicable in each country according to the standards , rules and regulations for each state is unable to provide such  information , and thus become useless to the decisions of foreign investment , hence emerged the problem of basic research through the following question : is the information local accounting in each country are useful in making decisions of foreign investment to achieve sustainable economic and social development.                                                                                                          

Hence the need for an international accounting be able to provide accounting  information to meet the needs of decision makers who are in all over the world to make rational decisions , that will contribute to achieving sustainable development in the economic and social dimension.                                                          

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Publication Date
Thu Jan 09 2014
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Effect of Thickness on the Electrical Conductivity and Hall Effect Measurements of (CIGS) films
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The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy. The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increases films thickness was fond to increase the electrical cAnductivity whereas the activation energy (Ea) would vary with films thickness. Hall Effect analysis resu

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Publication Date
Fri Apr 01 2011
Journal Name
The Iraqi J. Agric. Sci.
THE RELATIVE CONSTANT TO ESTIMATE ̅ 2 OF 3–WAY AND DOUBLE CROSSES OF MAIZE
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A field experiment was conducted at the field of the Dept. of Field Crop Sci. / College of Agriculture / University of Baghdad . The objective was to determine the values of relative constant of three – way and double crosses of maize . Ten inbreds were used and crossed during spring and fall seasons of 2009 to produce three - way and double crosses , and ten hybrids were taken from each group . The ten hybrids were grown and selfed during spring 2010 to produce 2 seed . Three way and double crosses were sown with their parents and 2 seed during fall 2010 in RCBD with four replicates . Leaf area , total dry matter , row/ear , grain/ear , grain weight and grain weight/plant of hybrids , parents and 2 plants were taken . Results showed that

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Synthesis and Characterization Of CaMgO2 Nanoparticles Photocatalyst For the Decolorization Of Orange G Dye
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A series of heterogeneous basic catalysts of CaO, MgO and CaMgO2 at different calcination temperature were synthesized via solution combustion method. Different characterization techniques have been carried out to investigate the structure of the produced catalysts i.e. X-ray diffraction (XRD), particle size analyzer, morphology by atomic force microscope (AFM) and reflection using UV-VIS diffuse reflectance spectra. The particles size analyzer revealed that the mixed oxide catalysts calcined at different calcination temperature possess smaller nano size particles compared to pure CaO. Moreover, the energy band gap was calculated based on the results of diffuse reflectance spectra. The energy band gap was redu

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Comparison of the Cyclic Fatigue of Protaper Next, 2Shape and Hyflex EDM Using Glyde
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Publication Date
Fri Dec 03 2021
Journal Name
International Journal Of Recent Contributions From Engineering, Science & It
The Skill of Making a Decision and its Relationship of Academic Achievement Among Students
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Publication Date
Sat Jan 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of canal dryness and flaring on the accuracy of two electronic apex locators
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Background: This in vitro study evaluated the effect of canal dryness and flaring on the accuracy of two electronic apex locators for working length (WL) determination. Materials and methods: Sixty extracted teeth were used, after access opening was done, the occlusal surface was flattened to create stable reference point. The teeth were randomly divided into two equal main groups of flared and unflared group each one of 30 teeth. The flaring was done with Gates Glidden drills. The two main groups were further subdivided into two subgroups: dry canal and wet canal using 5.25% sodium hypochlorite groups, Electronic WL of each sample was determined using both Root ZX and i-Root apex locator. Consequently, histologic WL was determined by shav

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Publication Date
Thu Apr 21 2016
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF SHEEP MANURE EXTRACT ON THE GROWTH AND NUTRIENTS CONTENT OF TOMATO SEEDLINGS
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The experiment was conducted under shading (with the aid of Saran) condition on a nursery managed by the Baghdad Mayoralty during the season of 2014-2015 to study the effect of composed sheep manure extract on the growth and leaf nutrients content of tomato seedlings var. Wijdan. The experiment was composed of 6 treatments included the extract of sheep manure by hot (425C)and lmbient(205C) temperature water .The extract was diluted to the half by water and foliar applied to seedlings (multible application) or to the soil . Treatments also included the application of NPK chemical fertilizers as recommended and a control treatment through applying distilled water as foliar .The experiment was designed according to the randomized compl

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of sheep manure extract on the growth and nutrients content of tomato seedlingss
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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Study of the effects of Trigonella foenum graecum and Elettaria cardamom against Tribolium Castaneum
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Oils were extracted from seeds of Trigonella foenum graecum as well as from seeds of Elettaria cardamomum, then separated and characterized by Gas Chromatography with Mass spectra GC/MC twelve different compounds of Trigonella foenum graecum oil were identified, the highest rate was for the compound 9, 12-Octadecadienoic acid (Z,Z) which was found with rate of 38.97
،%then accompanied with 31.85% of 9-Octadecenoic acid (Z)-, methyl ester.
On other hand fifty four (54) different compounds were separated from fixed oils of Elettaria cardamomum , the highest rate for the compound 3-Cyclohexene-1-methanol, .alpha.,.alpha.,4-trimethyl-, acetate which was 22.88% then the compound Butyl 9,12-octadecadienoate with a rate of 21.22 % .
T

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Thickness on the Electrical Conductivity and Hall Effect Measurements of (CIGS) Films
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   The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy.     The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increase films thickness was fond to increase the electrical conductivity whereas the activation energy (Ea) would vary with f

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