This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

This study has came as a result to discover on the references of the educational theories which leads the professors in the educational art departments in the Iraqi universities through knowing these ideological references indeed in an important slice of the society. This slice is: the members of professoriate. The study goal knows the ideological references to these theories for the professors in these departments.
In order to approve the research's goals. The researcher has selected a sample contains (50) professoriate members in these departments in the Iraqi universities which they have the educational art profession among the next scientific degrees (assistant teacher. teacher. assistant professor & professor).
The resea

In this paper the variable structure control theory is utilized to derive a discontinuous controller to the magnetic levitation system. The magnetic levitation system model is considered uncertain, which subjected to the uncertainty in system parameters, also it is open-loop unstable and strongly nonlinear. The proposed variable structure control to magnetic levitation system is proved, and the area of attraction is determined. Additionally, the chattering, which induced due to the discontinuity in control law, is attenuated by using a non-smooth approximate. With this approximation the resulted controller is a continuous variable structure controller with a determined steady state error according to the selected control

This research is a continued efforts for a project on the fire tube boiler control for Al Rasheed edible oil factory. The aim is to enhance the control system with new integral control one. A functional blocks diagram (FBD) was built and simulated. With Schneider smart relays, FBD differs than ladder logic programming in which the PID option is active. An extensive work was done to understand the operation sequence, emergency shutdown, and faults causing the trips. A control program was designed to control logical sequence of operation. Furthermore temperature is controlled via cascade control with fuel and air controllers. The temperature controller output is send as remote set point to the fuel controller in a serial cascade manner. The f

Background:Measurement of hemoglobin A1c (A1C) is a renowned tactic for gauging long-term glycemic control, and exemplifies an outstanding influence to the quality of care in diabetic patients.The concept of targets is open to criticism; they may be unattainable, or limit what could be attained, and in addition they may be economically difficult to attain. However, without some form of targeted control of an asymptomatic condition it becomes difficult to promote care at allObjectives: The present article aims to address the most recent evidence-based global guidelines of A1C targets intended for glycemic control in Type 2 Diabetes Mellitus (T2D).Key messages:Rationale for Treatment Targets of A1C includesevidence for microvascular and ma

Modern automation robotics have replaced many human workers in industrial factories around the globe. The robotic arms are used for several manufacturing applications, and their responses required optimal control. In this paper, a robust approach of optimal position control for a DC motor in the robotic arm system is proposed. The general component of the automation system is first introduced. The mathematical model and the corresponding transfer functions of a DC motor in the robotic arm system are presented.  The investigations of using DC motor in the robotic arm system without controller lead to poor system performance. Therefore, the analysis and design of a Proportional plus Integration plus Divertive (PID) controller is illustrated.

Metaphor is one of the most important linguistic phenomena of the artistic text, as it is the expression of the author’s emotions and evaluations, the result of a deep inner transformation of the semantic words and visual means of reflecting the national culture of each people. This paper examines the concept of linguistic metaphors and analyzes its types in the Russian and Arabic linguistics, provides a comparative analysis of metaphors in Russian and Arabic — all this allows to conclude that metaphorization is characteris- tic of different parts of speech. In the Russian language stylistic differentiation of the metaphors expressed more than in Arabic, so translation of many “sty- listic” metaphors from Russian into Arabic due to

        Recently, some prostate cancer patients have acquired resistance to the second -generation drugs (anzalutamide and apalutamide) prescribed for the treatment of this disease due to the emergence of the F876L mutation, which represents a challenge to modern medicine. In this study, a new series of 2-thiohydantoin derivatives were prepared through the reaction of different derivatives of maleimide (1c-4c) with isothiocyanate derivatives. The prepared compounds were diagnosed using FT-IR,¹H-NMR ,¹³C-NMR, Mass spectra. The prepared series compounds has been studied against prostate cancer cells. The MTT assay was used to determine the activity of the prepared compounds against prostate cancer cells. The da

In this paper, a theoretical analysis of optimum bed thickness operates under mass transfer control for realizing a high efficiency and reaction conversion of an electrochemical reactor has been made based on flowthrough porous electrode (FTPE) configuration. Many models have been used to represent the optimum bed thickness by taking a look into previous works concerned and collecting all related information, data, and models. The parameters that affect the optimum bed thickness have been visualized and reviewed, and almost all of them have been examined by experimental data from different sources and based on the various models. It has been found that the increase in electrolyte flow rate, concentration, limiting current density, and sp

In the analysis of multiple linear regression, the problem of multicollinearity and auto-correlation drew the attention of many researchers, and given the appearance of these two problems together and their bad effect on the estimation, some of the researchers found new methods to address these two problems together at the same time. In this research a comparison for the performance of the Principal Components Two Parameter estimator (PCTP) and The (r-k) class estimator and the r-(k,d) class estimator by conducting a simulation study and through the results and under the mean square error (MSE) criterion to find the best way to address the two problems together. The results showed that the r-(k,d) class estimator is the best esti