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 physical sports sector in Iraq suffers from the problem of achieving sports achievements in individual and team games in various Asian and international competitions, for many reasons, including the lack of exploitation of modern, accurate and flexible technologies and means, especially in the field of information technology, especially the technology of artificial neural networks. The main goal of this study is to build an intelligent mathematical model to predict sport achievement in pole vaulting for men, the methodology of the research included the use of five variables as inputs to the neural network, which are Avarage of Speed (m/sec in Before distance 05 meters latest and Distance 05 meters latest, The maximum speed achieved in t

Abstract:

The main objective of the research is to build an optimal investment portfolio of stocks’ listed at the Iraqi Stock Exchange after employing the multi-objective genetic algorithm within the period of time between 1/1/2006 and 1/6/2018 in the light of closing prices (43) companies after the completion of their data and met the conditions of the inspection, as the literature review has supported the diagnosis of the knowledge gap and the identification of deficiencies in the level of experimentation was the current direction of research was to reflect the aspects of the unseen and untreated by other researchers in particular, the missing data and non-reversed pieces the reality of trading at the level of compani

Surfaces quality is one of the most specified customer requirements for machine parts. The major indication of surfaces quality on machined parts is surface roughness. The research aim is to study the cutting conditions and their effects on the surface roughness. This paper utilizes regression models to predict surface roughness over the machining time for variety of cutting conditions in turning. In the experimental part for turning, different types of materials (Aluminum alloy, Copper alloy, and Gray cast iron) were considered with different cutting speed ( ) and feed rate ( ). A mathematical Model depending on statistical-mathematical method between surface roughness (Rz ) and cutting condition ( , ) were derived, for the three materials

     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate

       Despite the multiplicity of institutions contributing to the decision-making process in the United States of America, they interact to crystallize positions regarding international and strategic situations. The formulation of the national security policy depends on a number of institutions that complement each other in order to achieve an advanced security situation. Thus, the decision reflects the process of interaction of the existing regulatory institutions. This is because the essence of the national security and achieving its requirements also stems from the existence of a coherent system of shared beliefs and principles in the American society. Besides, these elements are the bases for achieving

Autorías: Ismael Saleem Abed, Imad Kadhim Khlaif, Salah Mahmood Salman. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

This research attend about Alienation form for ornament’s clouds in Quran, which includes four parts, the first part talks about the research problem, the researcher identified by following question :( what’s the Alienation form for ornament’s clouds in Quran?). And then the research importance. The research goal talks about Alienation form for ornament’s clouds in Quran. And also research borders, likes means objectives borders, places borders, As well as Terms Definitions, in second part talks about Theoretical framework and previous studies, includes two parts, the first one study Alienation form, meaning and understandable, the second one talks about Alienation form in Islamic arts, As well as the researcher find only one stu