have suffered from deteriorating residential neighborhoods, poor economic, social and urban living conditions of the population and deteriorating the infrastructural and superior services. These problems were the secretions of these cities' rapid urbanization. Based on the principles of sustainable urban planning and in order to achieve adequate opportunities for the lives of the population and provide them with sustainable livelihoods, policies have emerged to upgrade along the lines of community participation and programmes to reform and develop those neighbourhoods, raise their efficiency and make them livable. Thus, the problem of research was identified "The absence of a comprehensive cognitive perception of the most prominent facto

: The Aluminium (Al) material emerged as a plasmonic material in the wavelength ranges from the ultraviolet to the visible bands in different on-chip plasmonic applications. In this paper, we demonstrate the effect of using Al on the electromagnetic (EM) field distribution of a compact hybrid plasmonic waveguide (HPW) acting as a polarization rotator. We compare the performance of Al with other familiar metals that are widely used as plasmonic materials, which are Silver (Ag) and Gold (Au). Furthermore, we study the effect of reducing the geometrical dimensions of the used materials on the EM field distributions inside the HPW and, consequently, on the efficiency of the polarization rotation. We perform the study based o

            The issue of the survival of the Ottoman Empire during the nineteenth century, a controversial topic in European diplomacy, was what was called the "Eastern Question" containing the fate of this country and its regions sprawling one of the hottest topics in the diplomatic major European powers of that century

The Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The

E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The production function forms one of the techniques used in evaluation the  production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.

    So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)

     To explain the importance which effects the independent variable such as
(N

The last four decades have witnessed a number of rapid and successive international changes in terms of future impacts and orientations. International economy has transformed into a competitive small village due to the information technology revolution and the liberation processes and the economic openness that the market witnesses, there became one market and the activists in this international market are not governments only but rather international organizations and huge multinational corporations where each spares no effort to take every opportunity and face challenges within the frame of  removing all impediments and release transactions under the auspices of  these global developments, the idea of creating Islamic