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 profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
: In this study, a linear synchronous machine is compared with a linear transverse flux machine. Both machines have been designed and built with the intention of being used as the power take off in a free piston engine. As both topologies are cylindrical, it is not possible to construct either using just flat laminations and so alternative methods are described and demonstrated. Despite the difference in topology and specification, the machines are compared on a common base in terms of rated force and suitability for use as a generator. Experience gained during the manufacture of two prototypes is described.
Air pollution from various sources is one of the most serious environmental problems, especially after pollutants are deposited on the surface of the soil and leaves of the plants and then transferred to the rest of the plant and entering food chains. The present study was conducted to determine the effects of air pollution on different biochemical parameters in Eucalyptus sp. and calculation the Air Pollution Tolerance Index. The selected plant leaves were collected from five sites, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and close to the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. The leaves were taken on a seasonal basis for the period from Octo
... Show MoreThe research presented the experience of creating a new sustainable city, and this experience of establishing an Eco-City (Environmentally friendly) is considered the first experience in Iraq. The current study stressed the importance of the need for environmental planning in the early stages of planning new cities based on realism in planning, design and implementation. Subsequently, that aims to preserve the ecosystem, which is difficult to compensate if degraded or polluted. The research incorporated environmental planning indicators within sustainable urban planning (Reliance on generating electric power that is based on clean and renewable energy sources, Availability of public t
The building of Basrah University located in a rural area at Gramat Ali, its consist of seven colleges and very high number of students, lecturers ,and employers. Therefore, the intersections which leading to university building suffer congestion at morning peak hour (8-9) A.M and evening peak hour (2-3) P.M. In this study we collected the data in intersections which leading to university building at peak hour at same time, then we had analysis this data by using the highway capacity manual (HCM) and program (HCS). Also, we collected that data in University entries with classification of vehicles according to types and number of passengers at peak hour. Then we studied the number of proposals to riddance the congestion, such as the effe
... Show MoreThe buildup factor of cylindrical samples (shields) for Brass, Copper & lead (Brass, Cu, Pb (was studied, where buildup factor were calculated with thickness between (0-12) m.f.p. for Co60 and Cs137sources with activities (30) & (41) MBq respectively , using scintillation detector NaI(T?) with (3"×3")volume .The results shows increases of buildup factor for low atomic number(Z) samples where the energy of radiation source was constant, also shows increases of buildup factor with decreases the energy of radiation source. An empirical equation was obtained using Matlab7 program this equation have agreements with most obtained data for 96%.
This paper investigated in the numerical simulation model to calculate the Earth magnetic field components at north provinces of Najaf city (Longitude 44.316 o -44.3592o E and Latitude 32.0508o - 32.0256o N). The components of the Earth magnetic field (total intensity (F), horizontal intensity (H), declination (D), inclination (I), the north component(X), the east component(Y), and Down component(Z)) were found by using spherical harmonic world magnetic model (WMM2010). A great deal of anomaly has been discovered in all components of the Earth magnetic field at the selected region (Long. 44.345o-44.335o E, Lat.32.042o-32.032o N) using Kriging method.
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the Objective of study is to measure the quality of medical service level, in the Iraq public hospitals ,presented by special words ,private hospitals, and compare between them, by knowing the level of recipients satisfaction of medical service for all dimensions of quality service, and then measuring satisfaction with the quality of medical service as a whole for both of them, which have been prepared in questionnaire form, included two main directions, first to determine the level of satisfaction when, recipients of medical service is not dimensions quality of service in accordance with the Scale Servqual by (Parasurman et .al 1988), consisting of five di
... Show MoreOriginal Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio
... Show MoreJournal of Physics: Conference Series PAPER • THE FOLLOWING ARTICLE ISOPEN ACCESS Estimate the Rate of Contamination in Baghdad Soils By Using Numerical Method Luma Naji Mohammed Tawfiq1, Nadia H Al-Noor2 and Taghreed H Al-Noor1 Published under licence by IOP Publishing Ltd Journal of Physics: Conference Series, Volume 1294, Issue 3 Citation Luma Naji Mohammed Tawfiq et al 2019 J. Phys.: Conf. Ser. 1294 032020 DOI 10.1088/1742-6596/1294/3/032020 DownloadArticle PDF References Download PDF 135 Total downloads 88 total citations on Dimensions. Turn on MathJax Share this article Share this content via email Share on Facebook (opens new window) Share on Twitter (opens new window) Share on Mendeley (opens new window) Hide article and author
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