The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship

Refractory mortar was prepared from the mixing of locally fire clay with different percentage of silica powder (30,40,50,60)wt% by using Pyrometric Cone Equivalent PCE . According to the U.S. Standard ASTM C24, the samples were prepared by using Hand – molding method and dried at temperature 110⁰C and finally firing at different temperature (1000,1100,1200,1300)⁰C according to burning program to study the effect of temperatures for these specimens on the thermal durability .It was shown that the increasing in the percentage of silica content increased the durability of heat specimens, and the best degree of burn was 1300°C.

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th

New bidentate Schiff base ligand (L) namely [(Z)-3-(2-oxoindolin-3ylildeneamino)benzoic acid] type (NO) was prepared via condensation of  isatin and 3-amino benzoic acid in ethanol as a solvent in existence of drops of (glac. CH3COOH). The new ligand (L) was characterized base on elemental microanalysis, FT-IR, UV-Vis, 1H-NMR spectra along with melting point. Ligand complexes in general formula [M(L)2Cl2]. H2O, where: MII = Co, Cu, Cd, and Hg; L= C15H10 N2O3 were synthesized and identified by FT-IR, UV-Vis, 1H-NMR (for Cd complex only) spectra, atomic absorption, chloride content along with molar conductivity and magnetic susceptibility. It was found that the ligand behaves as bidentate on complexation via (N) atom of imine group an

In this paper, we will prove the following theorem, Let R be a ring with 1 having
a reverse derivation d ≠ 0 such that, for each x R, either d(x) = 0 or d(x) is
invertible in R, then R must be one of the following: (i) a division ring D, (ii) D 2 ,
the ring of 2×2 matrices over D, (iii) D[x]/(x ) 2
where char D = 2, d (D) = 0 and
d(x) = 1 + ax for some a in the center Z of D. Furthermore, if 2R ≠ 0 then R = D 2 is
possible if and only if D does not contain all quadratic extensions of Z, the center of
D.

this paper, we will prove the following theorem, Let R be a ring with 1 having
a reverse derivation d ≠ 0 such that, for each x R, either d(x) = 0 or d(x) is
invertible in R, then R must be one of the following: (i) a division ring D, (ii) D 2 ,
the ring of 2×2 matrices over D, (iii) D[x]/(x ) 2
where char D = 2, d (D) = 0 and
d(x) = 1 + ax for some a in the center Z of D. Furthermore, if 2R ≠ 0 then R = D 2 is
possible if and only if D does not contain all quadratic extensions of Z, the center of
D.