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 inte

One of the wellbore instability problems in vertical wells are breakouts in Zubair oilfield. Breakouts, if exceeds its critical limits will produce problems such as loss circulation which will add to the non-productive time (NPT) thus increasing loss in costs and in total revenues. In this paper, three of the available rock failure criteria (Mohr-Coulomb, Mogi-Coulomb and Modified-Lade) are used to study and predict the occurrence of the breakouts. It is found that there is an increase over the allowable breakout limit in breakout width in Tanuma shaly formation and it was predicted using Mohr-Coulomb criterion. An increase in the pore pressure was predicted in Tanuma shaly formation, thus; a new mud weight and casing pr

The Normalization Difference Vegetation Index (NDVI), for many years, was widely used in remote sensing for the detection of vegetation land cover. This index uses red channel radiances (i.e., 0.66 μm reflectance) and near-IR channel (i.e., 0.86 μm reflectance). In the heavy chlorophyll absorption area, the red channel is located, while in the high reflectance plateau of vegetation canopies, the Near-IR channel is situated. Senses of channels (Red & Near- IR) read variance depths over vegetation canopies. In the present study, a further index for vegetation identification is proposed. The normalized difference vegetation shortwave index (NDVSI) is defined as the difference between the cubic bands of Near- IR and Shortwave infrared

Studied red beetle life on each of the yen and wheat durum wheat, barley, corn, rice, chickpeas, ground peanuts and beans in Living situation constant temperature and relative humidity of 65% for a period of 66 days was the life cycle of the insect different from one substance to another ....

The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

Poisoning with toxic substances accidently or deliberately can be life threatening and especially in some countries that lack the essential tests and facilities to identify the types and causes of these toxic substances. In Iraq, as many other countries, poisoning is one of the chronic public health problems. However, very little literature about the pattern of poisoning cases, types and age is available in Duhok Governorate. Therefore, this study was conducted to determine the most common patterns of poisoning and the related age and gender in Duhok Governorate from 2016-2018, which would possibly contribute to the early diagnosis and treatment of poisoning. The present study was conducted for three years, started from 1^st of

The antibacterial activities of some nanoparticles, makes them attractive as a new agents against pathogenic bacteria. In this research, the antimicrobial effects of Titanium dioxide-nano-particles against seven bacterial isolates (E.coli, Enterobacter aerogenes, Pseudomonas alcaligenes, Aeromonas veronii, Aeromonas hydrophila, Serratia marcescens and Staphylococcus aureus) being isolated from different Baghdad water purification stations investigated. The physiochemical characters, which influence the quality of the drinking water for the air and water, demonstrated.The characterization of nanoparticles investigated by using Scanning Electrone Microscope, FTIR, and UV-Visible Spectrophotometer. The activity of different concentration of