The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Tin oxide: titanium oxide: bismuth oxide (SnO2 )1–x(TiO 2 :Bi 2O3 ) x composites with different loading ratios (0, 0.1, 0.15, 0.2, 0.25 and 0.3) have numerous new application in microelectronics, sensors, and capacitors. This work concerned with the synthesis of (SnO 2 )1–x(TiO 2 :Bi 2O3 ) xcomposites as well as, thin films which were deposited on glass substrates as well as, silicon wafers by using pulsed laser deposition. The diffraction pattern confirms the anatase teteragonal phase of undoped tin oxide. It was observed some peaks related with titanium and bismuth oxides appeared at high loading ratios. Upon the transmission-spectra analysis, the undoped samples declared transmittance 60–67% in a visible spectrum, and the energy ga

In this present research, new derivatives were designed from metoclopramide skeleton and after studying the effect of these materials as corrosion inhibitors for the carbon steel 45 in HCl solution. Metoclopramide as the starting compound was diazotized with sodium nitrate and concentrated HCl in below 5 oC to afford diazonium salt that coupled in a basic medium with active compounds like 1-Nitrose-2-naphthol and 2-Nitrose-1-naphthol to afforded azo compounds M1 and M2 respectively. The newly designed compounds identify their structure by distinct spectral techniques involving FTIR and 1H-NMR. Also several of its physical properties were determined. These compounds were studied as corrosion inhibitors in an acidic medium at different t

     In this study, a mercapto-quinazolinone derivative, 3-(4-Bromobenzyl)-2-mercaptoquinazolin-4(3H)-one (compound B), was synthesized and assessed as a corrosion inhibitor for carbon steel (CS45) in 1M hydrochloric acid. The synthesis began with anthranilic acid and involved two main steps: first, the formation of a thiocyanate intermediate, followed by its reaction with anthranilic acid to produce compound B. The chemical structure of the synthesized compound was confirmed using FT-IR, 1H-NMR, and 13C-NMR techniques. The corrosion inhibition performance of compound B was evaluated at different concentrations (0.01, 0.05, 0.1, and 0.3 M) and temperatures (293, 303, and 313 K) in acidic media. Potentiodynamic polarization measu

The addition of organic-inorganic hybrid nanoparticles presents a promising avenue for enhancing both the ionic conductivity at room temperature and the mechanical resilience of solid polymer electrolytes (SPEs). In this study, a novel nanocomposite solid polymer electrolytes (NSPEs) based on poly(ethylene oxide)-lithium difluoro(oxalato)borate (PEO20-LiDFOB) incorporating polyhedral oligomeric silsesquioxane-poly(ethylene glycol) (POSS-PEG(13.3)) hybrid nanoparticles were developed. And also reported the effect of POSS-PEG(13.3) hybrid nanoparticles on the structural, thermal, electrical, mechanical, and electrochemical properties of the (PEO20-LiDFOB) SPE. X-ray diffraction (XRD), differential scanning calorimetry analysis (DSC) and polar

Innovative various Schiff bases and their Co(II), Ni(II) and Cu(II) and Hg(II)  compounds made by the condensation of 4-amino antipyrine with derived aminobenzoic acid (2-aminobenzoic acid, 3-aminobenzoic acid, and 4-aminobenzoic acid ) have been prepared by conventional approaches. These complexes were described by magnetic sensibility analysis, FT-IR spectra, and molar-conductance and elemental analysis. Analytical values appeared which the mixed-ligand complexes presented ratio about 2:1 (ligand: metal) with the chelation 4 or 6. The prepared compounds offered a good effect on the organisms; bacteria Staphylococcus-aurous, Escherichia-coli and fungi C. albicans, A. niger. Also, the biological products signalize which the mixed compl

The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c