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Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
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The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need to adopt standards financial reporting (IFRS11)), to contribute to the promotion decisions related to joint arrangements as well as assessing the result of entering into such projects.

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
Образ Маленького человека В русской литературе
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Наше исследование посвящено образу маленького человека в русской литературе. Судьба маленьких забытых, униженых людей занимает особое место в русской литературе. Жизнь и всѐ что относятся к ним, кажутся окружаему миру ничтожными, недостойными внимания. «именно такие люди иногда по воле обстоятельств, повинуясь крику души, начинали бороться против не справедливости».1
Жизнь этих людей понравились писа

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Publication Date
Tue Jan 15 2019
Journal Name
Arab Science Heritage Journal
دور التعليم الالكتروني في صناعة المعرفة
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إن تاريخ التعليم  في السنوات الأخيرة هو قصة تحكي تطور التعليم من بُعد والتعليم المفتوح وباختصار " الإنفتاح التعليمي " Opening up education؛فعلى مدى عقود قليلة  عملت  التكنولوجيا الحديثة مثل الكمبيوتر الشخصي ، والوسائط المتعددة التفاعلية ، والإنترنت باستمرار على توسيع فرص

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Publication Date
Fri May 19 2023
Journal Name
مجلة الكنوز العلمية
واقعاالستثمار في راس المال الفكري والبشري
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The idea of the current research stemmed from the vital role of investment in the development of sustainable human resources, as the research aims to investigate education as a mechanism for investment in human and intellectual capital in the College of Administration and Economics / University of Baghdad, which is a site for conducting the study, and highlights the importance of research through the flow of knowledge experiences of capital Intellectual and human money, which is the source of wealth and pillars of power. The problem of the research was represented by a major question: What is the extent to which the quality of education can be applied as a means of investing in intellectual and human capital? The case study approach was use

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Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
عبد الحميد العلوجي وإسهاماتهُ في التراث
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The codification of the social history of the city of Baghdad will be filled with an inherited folklore and folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

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Publication Date
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
الادراك ألإدراك في العمارة... نظزة فلسفي
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The importance of this topic highlights through a multitude of research studies that addressed which attempted to determine the concepts and various dimensions and aspects which essentially associated with the intellectual background and the extraordinary specialization of the researcher or student or the angle of view that adopted to deal with this

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
الصراع الدّرامي في روايات سميرة المانع
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Praise be to God, and prayers and peace be upon the most
eloquent of those who uttered adverbs, our master Muhammad
and his family and companions, and after,,
This study has shed light on some of the fictional works of
Samira Al-Manea. It contributed in one way or another to
increasing the artistic value of the literary work, spreading in it
an emotional energy that mixed with its events

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Publication Date
Wed May 16 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Kinetic Study of Methyl Green Dye Adsorption from Aqueous Solution by Bauxite Clay at Different Temperatures
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    Kinetic experiments were performed to induce of the green methyl dye adsorption from aqueous solution on the bauxite clay. This study includes  determination of  the adsorption capacity of  bauxite clay to methyl green dye adsorption and study the effect of some parameters  ( temperature , time ) on the kinetic of the adsorption process of the dye were studied. Quantity of dye adsorbed was increased when the temperature increases from 298 to 318K which indicates that methyl green adsorption processes are endothermic nature . In order to describe the kinetic data and the rate adsorption constants of the pseudo-first-order and  second-order kinetics were used . The kinetics data were applied well

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Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Bioactivity of Gutta flow II versus Modified Gutta Percha based Silicon Endodontic Sealers by Nanobioactive Fillers
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The success of endodontic therapy is relied on radicular system cleaning, shaping, elimination of micro-organisms, and three dimensional filling of the radicular complex.This study was conducted to develop and assess new root canal sealer incorporating nano-sized bioactive glass into Gutta Flow II. The following concentration was used depend on a pilot study included adding (3%) of 45S5 bioactive glass into the Gutta Flow II. These materials were tested through assessment bioactivity. bioactivity test was undertaken after immersion of the tested samples into PBS for three days, seven days, fourteen days, and twenty eight days using FTIR too. study was found that it’s peaks was appear at level 800-1000 cm-1. The results showed that GFII gr

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
I-V characteristics of n-Si /ZnO/Se/MWCNTs nanocomposite solar cell fabricated by solvothermal technique
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Publication Date
Sat Jun 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Carbon Steel under Two Phase Flow (Water-Petroleum) Simulated by Turbulently Agitated System
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The corrosion of carbon steel in single phase (water with 0.1N NaCl ) and two immiscible phases (kerosene-water) using turbulently agitated system is investigated. The experiments are carried out for Reynolds number (Re) range of 38000 to 95000 corresponding  to rotational velocities from 600 to 1400 rpm using circular disk turbine agitator at 40 0C. In two-phase system test runs are carried out in aqueous phase (water) concentrations of 1 % vol., 5 % vol., 8% vol., and 16% vol. mixed with kerosene at various Re. The effect of Reynolds number (Re), percent of dispersed phase, dispersed drops diameter, and number of drops per unit volume on the corrosion rate is investigated and discussed. Test runs are carried out using two types of

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