The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

substitution is considered a method of meaning enrichment and is a formal substitution for the letter or the word inside the text, and it is an expression substitution that is a replacement of an element of a text with a formal or graphic element, and a substitution of a latter form by a previous vocalization, thus it results in a cohesive expression. Replacement inside the text happens through the existing relation between the word or the letter and the form within the phenomenon that is based on enhancing the meaning in a way that delimits the context. There are many studies and researches written about replacement, especially in the textual linguistics that focused on the literary and linguistic texts. Hence, the researcher found that

FG Mohammed, HM Al-Dabbas, Iraqi journal of science, 2018 - Cited by 6

Thin films of vanadium oxide nanoparticles doped with different concentrations of europium oxide (2, 4, 6, and 8) wt % are deposited on glass and Si substrates with orientation (111) utilizing by pulsed laser deposition technique using Nd:YAG laser that has a wavelength of 1064 nm, average frequency of 6 Hz and pulse duration of 10 ns. The films were annealed in air at 300 °C for two hours, then the structural, morphological and optical properties are characterized using x-ray diffraction (XRD), Field emission scanning electron microscopy (FESEM) and UV-Vis spectroscopy respectively. The X-ray diffraction results of V2O5:Eu2O3 exhibit that the film has apolycrystalline monoclinic V2O5 and triclinic V4O7 phases. The FESEM image shows a h

This paper considers and proposes new estimators that depend on the sample and on prior information in the case that they either are equally or are not equally important in the model. The prior information is described as linear stochastic restrictions. We study the properties and the performances of these estimators compared to other common estimators using the mean squared error as a criterion for the goodness of fit. A numerical example and a simulation study are proposed to explain the performance of the estimators.

Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

The main objective of this paper is to designed algorithms and implemented in the construction of the main program designated for the determination the tenser product of representation for the special linear group.

The current research dealt with contrastive structures and the culture of reception in the design of interior spaces as embodying a rhetorical aspect that reveals formal values related to the meanings of beauty through the mechanisms of symbolism and interpretation that drives mental behavior and is in harmony with intellectual data and its performance function.
Hence, the research in the first chapter dealt with the research problem, the need for it, and the extent of the necessity that calls for studying contrastive structures in interior design and architecture, and touching and searching for what is the paradox and its representations for the recipient, in which the interior designer plays an active role in presenting the best cre

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro