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.
Recently, important efforts have been made in an attempt to search for the cheapest and ecofriendly alternatives adsorbents. In the present work, waste molasses from Iraqi date palm (Zahdi) had been used as a provenance to produce charcoal for the removal of methylene blue (MB) dye from water. The optimum prepared charcoal was obtained at 150 C, by increasing temperature to 175 C, the charcoal had almost converted to ash. The obtained charcoal have been inspected for properties using scanning electron microscope (SEM), atomic force microscope (AFM), porosity and surface area. Adsorption data were optimized to Langmuir and Freundlich and adsorption parameters have been evaluated. The thermodynamic parameters like a change
... Show MoreNon-thermal argon plasma needle at atmospheric pressure was
constructed. The experimental setup was based on a simple and low
cost electric component that generates a sufficiently high electric
field at the electrodes to ionize the argon gas which flow at
atmospheric pressure. A high AC power supply was used with 1.1
kV and 19.57 kHz. Non-thermal Argon plasma used on blood
samples to show the ability of non-thermal plasma to promote blood
coagulation. Three tests have been done to show the ability of plasma
to coagulate both normal and anti-coagulant blood. Each blood
sample has been treated for varying time from 20sec. to 180sec. at
different distances. The results of the current study showed that the
co
Date palm fiber is one of the common wastes available in the M. E. countries essentially Iraq. The aim of search to investigate the performance and effects of fiber date palm on the mechanical properties of high strength concrete, this fiber was used in three ratio 2, 4 and 6 % by vol. of concrete at ages of (7, 28, 90) days. Results demonstrated improvement in the compressive strength increased 19.2 %, 23.6%, 24.9 % for 2%, 4%, 6% of fiber respectively at age 28 days. Flexural strength increases 47.6%, 66.2%, 93.8% form (2,4,6) % of fiber respectively at age 28 days. Density increase about 0.41%, 0, 61 % 0.69 % for (2,4,6) % of fiber respectively at age 28. Absorption water decrease
Films of silver oxide of different thickness have been prepared by the chemical spray paralysis. Transmission and absorption spectra have recorded in order to study the effect of increasing thickness on some optical parameter such as reflectance, refractive index , and dielectric constant in its two parts . This study reveals that all these paramters affect by increasing the thickness .
n this work, the effect of gamma rays on blood thinning drugs was studied using the drug (Aspirin), where gamma rays were spread with the drug using a radioactive source (Co60), and 15,000 grams of Aspirin were placed in the device (gamma chamber 900). The drug was subjected to different irradiation doses (5 KGy, 10 KGy, 15 KGy) and the amount of absorption of the drug was observed in the gamma for different doses and the study of x-rays. After confirming the absorption of the drug to radiation, the effect of the drug on blood thinning was calculated using the rat model and compared with the same drug and the same dose but without exposing the drug to radiation and comparing all results with the control group. The way drugs absorbed radiati
... Show MoreHydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO2 NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil at dif
... Show MoreConducted two trials separate plants Defla first two seasons, 1998 and 1999 to test the susceptibility Altgveria three varieties including Azharha colored white and pink Qati and pink Qtmr and second seasons 1999 and 2000, two types color Azhaarhama white and pink Qati treated mind half-timbered two types of Alaoxinat IBA and NAA and three concentrations as well as repeatersAdhrt results low Almaah rooting
