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 Moisture damage is considered as one of the main challenge for the experts in the field of asphalt pavement design. The aims of the present study is to modify moisture resistance of the asphalt concrete by utilizing ceramic fibers as a type of reinforcement incorporated with hydrated lime. For this purpose, a penetration grade of the asphalt cement (40-50) was utilized as a binder with an aggregate of the maximum nominal size of 12.5mm and mineral filler limestone dust. A series of specimens has been fabricated by utilizing 0.50, 1.0, 1.5, and 2.0 percentages of ceramic fibers. For each of these contents, another subsequent group of specimens with hydrated lime with 0.0, 1.0, 1.5, and 2.0 percentages were moulded. For the additi
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The aim of this research is to identify the general level of teachers’ curriculum expectations in (geography subject as a model), as well as the significance of the difference in the level of teachers’ curriculum expectations in light of the gender variables (male, female), the years of service (10 years or less - more than 10 years), the level of attitudes of fourth-grade literary students towards geography, the level of congruence between teachers’ curriculum expectations and the attitudes of fourth-grade literary students towards geography in light of the variables, the general level of congruence and the level of congruence between teachers’ curriculum expectations and the attitudes of studen
... Show Moreimportumt educational institution as (kindergartens) need teachers which qualified ownes modalities in their education for children , as Marzanu method in a way of learning and own methods of crisis management, because the teachers that own those styles of learning ginekindergarten children knowledge and the childrenIeaving based on theMeaing and knowledge and integration of their information, And teachers that earn methods of crisis management provide for the children of the kindergarten security within the educational institution which in turn affect the growth and development of the Child and then abilities, health physical, mental, psychological …etc.., The aims of the current research have identified to recognize: 1- the dimension
... Show MoreAim: The study designed to evaluate the Geno-protective effect of green tea extract against genotoxicity induced by metronidazole and tinidazole. Methods: Thirty-six mice were used, For each experiment, The animals divided into 6 groups: Group I- Negative control administered distilled water; Group II-Healthy mice treated with metronidazole alone, Group III- Healthy mice treated with tinidazole alone; Group IV- Healthy mice administered green tea extract alone Group V- Healthy mice treated with metronidazole, followed by green tea extract administration, Group VI- Healthy mice treated with tinidazole, followed by administration of green tea extract. Results: treatment with Tinidazole significantly increase total chromosomal aberration (0.18
... Show MoreNerium oleander known as oleander has belonged to the poisonous plants its habitat in a tropical andsubtropical region. The chemical analysis with GC-Mass of the alcoholic extract of oleander leaves revealedthat this plant has many chemical compounds more than 80 compounds and high-peaks about 29 compoundswhich are represented by alkaloids, phenol, terpenes, and fatty acid. HPLC analysis showed many essentialoils that have many biological effects.To evaluate the antibacterial activity of the alcoholic extract of N. oleander against locally isolatedPseudomonas aeroginosa the broth micro-dilution method was adapted to different concentrations werestarted from 3.9 to1000 mg/ml. The results revealed that the alcoholic extract has antiba
... Show MoreKnowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un
... Show MoreTransforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the pr
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In the present work, thermal diffusivity and heat capacity measurements have been investigated in temperature range between RT and 1473 K for different duplex stainless steel supplied by Outokumpu Stainless AB, Sweden. The purpose of this study is to get a reliable thermophysical data of these alloys and to study the effect of microstructure on the thermal diffusivity and heat capacity value. Results show the ferrite content in the duplex stainless steel increased with temperature at equilibrium state. On the other hand, ferrite content increased with increasing Cr/Ni ratio and there is no significant effect of ferrite content on the thermal diffusivity value at room temperature. Furthermore, the heat capacity of all sam
... Show MoreSingle cell gel electrophoresis (SCGE), also called comet assay, is a rapid and sensitive technique used to analyse DNA Fragmentation Index(DFI). This study aimed to evaluate DNA damage in lymphocytes due to ionizing radiation in workers of Al-Tuwaitha nuclear site, which has been used for nuclear activities and contains a potentially significant amount of radioactive waste.The workers in this site are vulnerable to pollution due to a highly polluted environment of ionizing radiation. Blood samples were collected from 36 workerswho were divided into two groups;8 workers without protection and 28workers with protection, in addition to 30 control subjects.Alkaline comet assay was applied for analysis and the result
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