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.
The Rafidian artist discussed the headdresses of his idols with a varied scholarly momentum, so each idol had its own cover as this door of diversity contributed to the enrichment of Rafidian thought and full knowledge of their ideas and beliefs consistent with their multiple symbolic connections such as architecture, for example. The previous one, if not its entirety.
A research such as this (the discursive connections to the head-covers of the deities of the Mesopotamian civilization) aims to clarify the confusion that occurs through four chapters: The first chapter included: the research problem, the importance of research and the need for it, the objectives of the research, the temporal, spatial and objective limits of research, a
The study aims at figuring out the intended meaning of intonation in some English conversational utterances together with identifying pitch variations that are determined by various syntactic constructions that impart the same illocutionary force of utterances. However, intonation is needed to delimit the communicative forces of utterances by virtue of its structure which the speakers intend to convey .This paper consists of four sections .Section one deals with phonology and its types .Section two discusses intonation in relation to style , forms and functions. Section three sheds some light on pragmatics. Section four deals in details with the intended meaning of intonation in some English conversational utterances. This paper comes up wi
... Show MoreWith the spread of the use of liquefied petroleum gas (LPG) in developing countries for use in domestic cooking with the increase in the expansion and distribution of gas pipelines for residential buildings, the 2002 World Summit focused on sustainable development in clean energy for natural gas (NG) and LPG. The research aims to focus on the important aspects of design sustainability from an environmental point of view to reduce gas leakage, accidents, and explosions that occur socially to expand the distribution of LPG and motivate the consumers to use it instead of natural gas and other fuels, and from an economic point of view to take into account the annual cost and aesthetic imp
The aim of this paper is to evaluate the rate of contamination in soils by using accurate numerical method as a suitable tool to evaluate the concentration of heavy metals in soil. In particular, 2D –interpolation methods are applied in the models of the spread the metals in different direction.The paper illustrates the importance of the numerical method in different applications, especially nvironment contamination. Basically, there are many roles for approximating functions. Thus, the approximating of function namely the analytical expression may be expressed; the most common type being is polynomials, which are the easy implemented and simplest methods of approximation. In this paper the divided difference formula is used and extended
... Show MoreWalkability as one of the Planning Treatments to Face Epidemics in Cities
When we talk about the foresight in films, it is necessary to talk about dreams because foresight represents one of its distinct types. The Precognitive vision has become a possible material in dealing with as subjects in the film industry that adopt these ideas with their philosophical and scientific orientations, because they represent the imagination that predictors are specialized with. It can be invested through the introduction of a vision of another kind to achieve its goals and ambitions in the film industry and in particular the huge institutions of production as in Hollywood. The cinema works in the light of those concepts of production which found the prognostic dream (the foresight) as a distinctive genre in its films,
Th
A new way to Systems concentrates have been clarified and that allows a concentration high and analysis to automatically wavelengths of the spectrum of this system analyst of the spectrum and the center is built on Holucram Nafez gives less absorbency with efficient diffraction high when the wavelength (900 nm), which will be useful for Khallaya solar
The aim for this research is to investigate the effect of inclusion of crack incidence into the 2D numerical model of the masonry units and bonding mortar on the behavior of unreinforced masonry walls supporting a loaded reinforced concrete slab. The finite element method was implemented for the modeling and analysis of unreinforced masonry walls. In this paper, ABAQUS, FE software with implicit solver was used to model and analyze unreinforced masonry walls which are subjected to a vertical load. Detailed Micro Modeling technique was used to model the masonry units, mortar and unit-mortar interface separately. It was found that considering potential pure tensional cracks located vertically in the middle of the mortar and units show
... Show MoreIn the present study twenty samples of human urine were taken
from healthy male and female with different of: ages, occupation and
place of residence. These samples were collected from the hospital to
measure the concentration of radon gas in human urine by using one
of solid state nuclear track detectors LR-115.
The results obtained of the concentrations of radon in healthy human
urine are varying from 2.12×10-3 Bq.l-1 to 4.42×10-3 Bq.l-1 and
these values are less than the allowed limits 12.3×10-3 Bq.l-1.
Learning Disabilities are described as a hidden and puzzling disability. Children with these difficulties have the potential to hide weaknesses in their performance because they are a homogenous group of disorders that consist of obvious difficulties in acquiring and using reading, writing, Mathematical inference. Thus, the research aims to identify the disabilities of academic learning in (reading, writing, mathematics), identify the problems of behavior (general, motor, social). Identify the relationship among behaviour problems. The research also aims to identify the counseling needs to reduce the behavioral problems. The researcher adopted the analytical descriptive method by preparing two main tools for measuring learning disabiliti
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