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 accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
Thermal conductivity of compacted bentonite is one of the most important properties where this type of clay is proposed for use as a buffer material. In this study, Lee's disc method was used to measure the thermal conductivity of compacted bentonite specimens. The experimental results have been analyzed to observe the three major factors affecting the thermal conductivity of bentonite buffer material. While the clay density reaches to a target value, the measurement is taken to evaluate the thermal conductivity. By repeating this procedure, a relationship between clay dry density and thermal conductivity has been established in specimens after adjusting the water contents of the bentonite by placing its specimens in a drying oven for diffe
... Show MoreCollapsible soil has a metastable structure that experiences a large reduction in volume or collapse when wetting. The characteristics of collapsible soil contribute to different problems for infrastructures constructed on its such as cracks and excessive settlement found in buildings, railways channels, bridges, and roads. This paper aims to provide an art review on collapse soil behavior all over the world, type of collapse soil, identification of collapse potential, and factors that affect collapsibility soil. As urban grow in several parts of the world, the collapsible soil will have more get to the water. As a result, there will be an increase in the number of wetting collapse problems, so it's very important to com
... Show MorePiled raft is commonly used as foundation for high rise buildings. The design concept of piled raft foundation is to minimize the number of piles, and to utilize the entire bearing capacity. High axial stresses are therefore, concentrated at the region of connection between the piles and raft. Recently, an alternative technique is proposed to disconnect the piles from the raft in a so called unconnected piled raft (UCPR) foundation, in which a compacted soil layer (cushion) beneath the raft, is usually introduced. The piles of the new system are considered as reinforcement members for the subsoil rather than as structural members. In the current study, the behavior of unconnected piled rafts systems has been studie
... Show MoreCantilever beams are used in many crucial applications in machinery and construction. For example, the airplane wing, the microscopic probe for atomic force measurement, the tower crane overhang and twin overhang folding bridge are typical examples of cantilever beams. The current research aims to develop an analytical solution for the free vibration problem of cantilever beams. The dynamic response of AISI 304 beam represented by the natural frequencies was determined under different working surrounding temperatures ((-100 ℃ to 400 ℃)). A Matlab code was developed to achieve the analytical solution results, considering the effect of some beam geometrical dimensions. The developed analytical solution has been verified successful
... Show MoreBackground: Exposure to microwaves radiation from microwave oven may be harmful for users especially for the one who have highest contact with microwave oven. Because the body is electrochemical in nature, any force that disrupts or changes human electrochemical events will affect the physiology of the body by destabilization and interruption of many chemical body substance including growth factors.The insulin-like growth factors (IGFs) are a family of mitogenic proteins that control growth, differentiation, and the maintenance of differentiated function in numerous tissues. It fulfils an important role in growth and development of teeth, mandible, maxillae, and tongue. Platelet derived growth factors (PDGF) are proteins that regulate cell
... Show MoreTemperature inside the vehicle cabin is very important to provide comfortable conditions to the car passengers. Temperature inside the cabin will be increased, when the car is left or parked directly under the sunlight. Experimental studies were performed in Baghdad, Iraq (33.3 oN, 44.4 oE) to investigate the effects of solar radiation on car cabin components (dashboard, steering wheel, seat, and inside air). The test vehicle was oriented to face south to ensure maximum (thermal) sun load on the front windscreen. Six different parking conditions were investigated. A suggested car cover was examined experimentally. The measurements were recorded for clear sky summer days started at 8 A.M. till 5 P.M.
... Show MoreTendon is important structure of the human body, since it can sustain tensile loading. The primary function of this tissue is to stabilize the joints they attached to it during daily activities. As well as, tendon has viscoelastic properties that can determine their response to loading and restrict the potential of injuries. One of the major points that this paper works with is the study of the biomechanical behaviour of tendon in response to tensile loading to describe their biological behaviour. Also, conclude the mathematical expression that may illustrate the tendon behaviour. All of the experiments were made in Physiology laboratories / Medical College/ Al- Nahrain University on ten rats "Rattus Norvegicus" of [108- 360] gm weight f
... Show MoreIn this research, new series of Furo-2-quinolone [FQ] compounds have been synthesized. These novel [FQ] compounds were prepared from coumarin derivatives (Furocoumarins: psoralen and isopsoralen).Identifications of these FQ compounds were performed by using infrared spectrum (I.R), Ultraviolet spectrum (U.V) and Nuclear Magnetic Resonance spectrum (H1-NMR) besides some physical data. The cytotoxic screening involves ;using HEP-2 cell line which gave differential responses against tested compounds : 4,6 Dimethyl furo[2, 3-g] coumarin (C1), 1-(2`, 4`, Dimethoxy benzylideneimino)-2,6-dimethyl Furo [2, 3-g] quinoline-2-one (C3) and the angular psoralen of the same derivative
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