The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The aim of this study was to evaluate the possibility of using Staphylococcus epidermidis cells as a probiotic to treat some skin infections. For this purpose, S. epidermidis Y73, which is an active bacteriocin producer and non-biofilm forming isolate, was selected among 134 skin isolates through primary and secondary screening. Tryptic soya broth was selected as the best medium to support bacteriocin production, while the optimal pH and temperature for S. epidermidis Y73 growth were 7 and 37°C, respectively, which were invested in the formula preparation. Furthermore, the possibility of using this isolate as a probiotic was investigated by preparing 4 potential cellulosic pads with 4 different formulae whic

The aim of this work is to determine the uranium concentration in soil samples
taken from the north, south, east, west and center of the city of Baghdad and
measure its impact on the rate of cell division for non-smokers peoples and living in
those areas and that between the ages 25-30 year.
The uranium concentration in the samples determined by using CR-39 track
detector . As calculated for the ten samples of each site when irradiated by thermal
neutrons from the (Am - Be) source with flux (5x 103 n S-1cm-2), the concentration
values were calculated by a comparison with standard geological samples. The
results indicate that the extent of the concentration of uranium in the soil north and
east of Baghdad was 12

Thyroid hormones, triiodothyronine (T3) and thyroxin (T4) play an important role in growth, development, and physiology of the kidney. The kidney has a central role in metabolism and clearance of these hormones as well as thyroid – stimulating hormone (TSH). Chronic renal failure (CRF) is a state of irreversible deceleration in renal function results in alterations in internal milieu, which affects the synthesis and secretory rate of hormones. To evaluate the thyroid hormone levels in non-dialyzed patients with chronic renal failure (CRF); 24 patients with CRF aged 30-70 years, mean±S.d. (48.458 ± 13.569) and 48 healthy volunteers who served as controls aged 30-70 years (43.104 ± 12.387) were studied for their thyroid function status u

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

Many fuzzy clustering are based on within-cluster scatter with a compactness measure , but in this paper explaining new fuzzy clustering method which depend on within-cluster scatter with a compactness measure and between-cluster scatter with a separation measure called the fuzzy compactness and separation (FCS). The fuzzy linear discriminant analysis (FLDA) based on within-cluster scatter matrix and between-cluster scatter matrix . Then two fuzzy scattering matrices in the objective function assure the compactness between data elements and cluster centers .To test the optimal number of clusters using validation clustering method is discuss .After that an illustrate example are applied.

This research was from an introduction, three topics and a conclusion, as follows:
The first topic: the concept of Islamic banks and their emergence and development, which includes three demands are:
The first requirement: the concept of Islamic banks and types, and there are two requirements:
* Definition of Islamic banks language and idiom.
* Types of Islamic banks.
The second requirement: the emergence and development of Islamic banks.
Third requirement: the importance of Islamic banks and their objectives.
We learned about the concept of banks and their origins and how they developed and what are the most important types of Islamic banks
The second topic: Formulas and sources of financing in Islamic banks and

Nowadays, due to our everyday stress and current stressful lifestyle, the loss of items appears a frequent issue and may be very inconvenient. In this regard, until the IoT becomes part of everyday life, we can use the software as an efficient tool to assist a person's searching, verifying, and finding lost belongings. This paper presents an Android-based application that we proposed and implemented to help users find lost items. Utilizing this software will enable the subscriber to record his request to the relevant authority. In addition, a special section offers to insert a contact telephone number or email to communicate between the person who found the item and the person who lost it. During testing, among other services, the p

Android OS is developing very fast, and because of being an open source OS, it is vulnerable to many problems that are manifested to users directly or indirectly. Poor application launch time is one of these problems. In this paper, a set of sixteen experiments is established to distinguish the factors that have the most evident effects on application launch time in Android mobiles. These factors are application, launch and kill, events, and storage. Mann Kendall (MK) test, one way analysis of variance (ANOVA), and Design of Experiment (DOE) are used to prove the influence of factors statistically. As a result of the experiments, the application factor, especially the third party applications level, has the most prominent effects on appl