This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

With the spread of global markets for modern technical education and the diversity of programs for the requirements of the local and global market for information and communication technology, the universities began to race among themselves to earn their academic reputation. In addition, they want to enhance their technological development by developing IMT systems with integrated technology as the security and fastest response with the speed of providing the required service and sure information and linking it The network and using social networking programs with wireless networks which in turn is a driver of the emerging economies of technical education. All of these facilities opened the way to expand the number of students and s

Background: Large amounts of oily wastewater and its derivatives are discharged annually from several industries to the environment. Objective: The present study aims to investigate the ability to remove oil content and turbidity from real oily wastewater discharged from the wet oil's unit (West Qurna 1-Crude Oil Location/ Basra-Iraq) by using an innovated electrocoagulation reactor containing concentric aluminum tubes in a monopolar mode. Methods: The influences of the operational variables (current density (1.77-7.07 mA/cm2) and electrolysis time (10-40 min)) were studied using response surface methodology (RSM) and Minitab-17 statistical program. The agitation speed was taken as 200 rpm. Energy and electrodes consumption had been studi

A new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n

In This paper, CuO thin films having different thickness (250, 300 , 350 and 400) nm were deposited on glass substrates by thermal vacuum evaporator. The thermal oxidation of this evaporated film was done in heated glass at temperature (300 in air at one hour. The study of X-ray diffraction investigated all the exhibit polycrystalline nature with monoclinic crystal structure include uniformly grains. Thin film’s internal structure topographical and optical properties. Furthermore, the crystallization directions of CuO (35.54 , 38.70 ) can be clearly observed through an X-ray diffraction analysis XRD, Atomic Force Microscope AFM (topographic image) showed that the surface Characteristics , thin films crystals grew with increases in either

In this research tri metal oxides were fabricated by simple chemical spray pyrolysis technique from (Sn(NO₃)₂.20 H₂O, Zn(NO₃)₂.6 H₂O, Cd(NO₃)₂.4 H₂O) salts at concentration 0.1M with mixing weight ratio 50:50 were fabricated on silicon substrate n-type (111). (with & without the presence of grooves by the following diemensions (20μm width, 7.5μm depth) with thickness was about ( 0.1 ±0.05 µm) using water soluble as precursors at a substrate temperature 550 ºC±5, with spray distance (15 cm) and their gas sensing properties toward H₂S gas at different concentrations (10,50,100,500 ppmv) in air were investigated at room te