The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

Thermal properties of soils are important in buried structures contact problems. Although laboratory is distinctly advantageous in measuring the thermal conductivity of soil under ideal condition, given the ability to simulate relatively large-scale in place of soil bed, the field thermal conductivity of soil is not yet commonly used in many types of research. The use of only a laboratory experiment to estimate thermal conductivity may be the key reason for overestimation or underestimation it. In this paper, an intensive site investigation including field thermal conductivity tests for six different subsoil strata were performed using a thermal probe method (TLS-100) to systematically understanding the effects of field dry density, water c

Sarcasm is conceders one patterns of undesirable communication, which causes social problems in humans relationships because of the contradictory verbal and nonverbal expressions is known sarcasm may defined , statements with intent to belittle others in different situations, dealing with the individual deliberately, to diminish the will or overwhelmed by the recipe stupid, which generate a reaction when a person listener, raising the intentions of ridicule and undermine it, and this may happen is different from the irony interest increased in sarcasm since the development of scientists "Watzlawick '" and Bevin "Jackson's" in 1967 theory interactive and considered the sarcasm one interaction patterns in the social relationship, which use

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

     The deposition process and investigation of the physical properties of tungsten trioxide (WO3) thin films before and after gamma irradiation are presented in this paper. The WO3 thin films were deposited, using the pulse laser deposition technique, on glass substrates at laser energies of 600mJ and 800mJ. After deposition, the samples were gamma irradiated with Co60. The structural and optical properties of polycrystalline WO3 thin films are presented and discussed before and after 5kGy gamma irradiation at the two laser energies. X-ray diffraction spectra revealed that all the films consisted of WO3 crystallized in the triclinic form; the dislocation density and lattice strain increased with the absorbed dosage of gamma

In this research an analysis for improving the fatigue behavior (safety factor of fatigue) of non- articular prosthetic foot (SACH) in the region (Bolt Adapter).The laser peening was carried to the fatigue specimens to improving the fatigue properties of bolt’s material. The tests of mechanical properties and fatigue behavior were carried for material that the bolt manufacture from it, a region where the failure occur and inserted of these properties to the program of engineering analysis (Ansys) to calculate the safety factor of fatigue. The results showed that the safety factor after hardening by laser is increased by 42.8%.

—Medical images have recently played a significant role in the diagnosis and detection of various diseases. Medical imaging can provide a means of direct visualization to observe through the human body and notice the small anatomical change and biological processes associated by different biological and physical parameters. To achieve a more accurate and reliable diagnosis, nowadays, varieties of computer aided detection (CAD) and computer-aided diagnosis (CADx) approaches have been established to help interpretation of the medical images. The CAD has become among the many major research subjects in diagnostic radiology and medical imaging. In this work we study the improvement in accuracy of detection of CAD system when comb