The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

The (Richard Wagner) of cultural figures rare collected between philosophy and literature and the arts to reach the concept of the artwork destruction (Gesamtkunstwerk), who called for by the movement romantic, he is a thinker, and composer renewed, and playwright, designer and architect of a special kind.Able ( Wagner ) that translates his thoughts technical and design in the field of opera and disclose those ideas models actual dealt joints essential this art heritage, which was developed and laid his modern rules approach by achieving his dream creates theater ideal, which was held in the city ( Bayreuth) in ( Bavaria ), one of the German Federal States .The study reviews the ideas of Wagner and their sources, which have had an import

Diyala Governorate was recently exposed to high flood waves discharged from Hemrin Dam. Since the dam was at its full capacity during the flood period, these waves were discharged to the Diyala River. Because of the reduction in Diyala River capacity to 750m³/s, the cities and villages on both sides of the river banks were inundated. Thus, the study's objective is to design a flood escape out of the Diyala River, to discharge the flood wave through it. The flood escape simulation was done by using HEC- RAS software. Two hundred twenty-three cross sections for the escape and 30 cross-sections of the Diyala River were used as geometric data. Depending on the geological formation that the escape passed t

The task of an educational institution such as kindergartens need to run by managers possess the knowledge to manage the administration of the importance in the development of kindergarten has been the goal of research to identify knowledge management at Riyadh managers, and achieve the objectives of Search selected sample of directors of kindergartens in the city of Baghdad was (160) director was Akhtarhn simple random way, been building measure for knowledge management and presented to the group of experts and extracted stability in a way re-testing and Alvakronbach and reach search to a discrepancy between managers Riyadh in knowledge management and put the researcher set of recommendations including the establishment of seminars and

This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make the

Objectives: To determine the (QoL) for patients with permanent pacemaker and to find-out the relationship between
these patients’ (QoL) and their sociodemographic characteristics such as age, gender, level of education, and
occupation.
Methodology: ٨ purposive non-probability” sample of (62) patient with permanent pacemaker was involved in this
study. The developed questionnaire consists of (4) parts which include !.demographic data form, 2.disease-related
information form, 3.socioeconomic data form, and 4.Permanent pacemaker patient’s quality of life questionnaire data
form. The validity and reliability of the questionnaire were determined through the application of a pilot study. ٨
descriptive statistical a

Objective: The present study aimed to shed light on the role of narghileh and cigarette smoking on immunity status of oral cavity by assess (C3 complement component, Immunoglobulin A, Total protein, α-Amylase and EBV IgG antibody). Method: Saliva levels in two smokers groups the first include 28 narghileh smokers and the second include 32 narghileh and cigarette smokers as well as 30 non-smokers consider as control. Results: As compared control, the levels of C3, IgA and total protein were significantly decreased, and the highest decreased was observed in saliva of narghileh and cigarette smokers, the result was (C3= 0.400±0.194 µg vs. 9.728±3.561 µg; IgA= 2.460±0.492 mg/dl vs. 5.048±0.937 mg/dl; Total protein= 170.20±45.93 mg% vs.

Scheduling problems have been treated as single criterion problems until recently. Many of these problems are computationally hard to solve three as single criterion problems. However, there is a need to consider multiple criteria in a real life scheduling problem in general. In this paper, we study the problem of scheduling jobs on a single machine to minimize total tardiness subject to maximum earliness or tardiness for each job. And we give algorithm (ETST) to solve the first problem (p1) and algorithm (TEST) to solve the second problem (p2) to find an efficient solution.  

This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain