The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

One of the most important challenges facing project management at present time is to ensure project accomplishment in spite of the specific restrictions like the specific time the financial resources specialized to do the project ; which require an accurate consideration for time and cost . the modern village project (residential building aspect) is one of the great project that ministry of agriculture is trying to do Wasit  governorate it is chosen as the work in this project is dilatory for that is being studied in term of some modern mathematical and scientific methods like critical path method (CPM)which is one of the project management and scheduling methods to know the time needed to accomplish residential building pro

دُرِست العوامل المؤثرة في عدد ساعات تجهيز الكهرباء في مدينة بغداد، وتكونت عينة الدراسة من (365) مشاهدة يومية لعام 2018، وتمثلت بستة متغيرات استعملت في الدراسة. كان الهدف الرئيس هو دراسة العلاقة بين هذه المتغيرات، وتقدير تأثيرات المتغيرات التنبؤية في المتغير التابع (عدد ساعات تجهيز الكهرباء في مدينة بغداد). ولتحقيق ذلك استعملت نمذجة المعادلات الهيكلية/ تحليل المسار وبرنامج AMOS

The problem of the research lies in finding aiding means that improve and facilitate learning artistic skills during the main part of a teaching sessions due to their great importance in developing the accuracy of forehand and backhand skills in tennis. Players are usually faced with difficulties at the beginning of learning due to lack of coordination in ball striking thus including a teaching aid will have a positive effect on learning some forehand and backhand skills. The research aimed at designing exercises using teaching aid in tennis as well as identifying the effect of these exercises on the accuracy of performing forehand and backhand shots in tennis. The researcher used the experimental method on (38) tennis players from Al Zewra

  The research aims to measure  the efficiency of health services Quality  in the province of Karbala, using the Data Envelopment analysis Models in ( 2006). According to these models the degree of efficiency ranging between zero and unity. We estimate Scale efficiency  for two types of orientation direction, which are input and output oriented direction.

  The results showed, according Input-oriented efficiency that the levels of Scale efficiency on average is ( 0.975), in the province of Karbala. While the index of Output-oriented efficiency on average is (o.946).

Objective: To know the impact of social networks on the mental health of adolescents in the city of Diwaniyah.
Methodology: A descriptive cross-sectional study was conducted on adolescents in preparatory schools in ALDiwaniyah
City Center, for the period from Jun 26, 2015 through to October 20, 2015. The schools were
selected from using Probability sampling (240 random samples) six schools were selected from 32 schools (20 %
from total number) the schools were chosen by writing the names of all schools on a pieces of paper and put in
bags. Then, selected six schools random, three boys schools (2 preparatory and 1 secondary) three girls schools
(2 preparatory and 1 secondary), then I chose the sample the students in grad

Dust storms are a natural phenomenon occurring in most areas of Iraq. In recent years, the study of this phenomenon has become important because of the danger caused by increasing desertification at the expense of the green cover as well as its impact on human health. In this study  is important to devote the remote sensing of dust storms and its detection.Through this research, the dust storms can be detected in semi-arid areas, which are difficult to distinguish between these storms and desert areas. For the distinction between the dust storm pixels in the image with those that do not contain dust storm can be applied the Normalized Difference Dust Index (NDDI) and Brightness Temperature variation (BTV). MODIS sensors that carried

Three mesoporous silica with different functional group were prepared by one-step synthesis based on the simultaneous hydrolysis and condensation of sodium silicate with organo - silane in the presence of template surfactant polydimethylsiloxane - polyethyleneoxide (PDMS - PEO). The prepared materials were characterized by Fourier transform infrared spectroscopy (FTIR), thermogravimetric analysis (TGA), atomic force microscopy (AFM) and nitrogen adsorption/desorption experiments. The results indicate that the preparation of methyl and phenyl functionalized silica were successful and the mass of methyl and phenyl groups bonded to the silica structure are 15, 38 mmol per gram silica. The average diameter of the silica particles are 103.51,

This work aimed to study the effect of laser surface treatment on the mechanical characteristics and corrosion behaviour of grey cast iron type A159. Many technical applications used conventional surface treatment, but laser surface hardening has recently been used to enhance the surface properties of many alloys. The mechanical characteristics, including microstructure, microhardness, and wear resistance of A159 grey cast iron, were studied, in addition to corrosion behaviour. The experimental laser parameters in this work were 0.9, 1.2, and 1.5 KW power with continuous wave carbon dioxide lasers with scanning speeds of 10 and 12 mm/s were used. The results found that phase-transitional alterations in microstructure were influenced by lase

Background: The bonded orthodontic retainer constructed from multistrand wire and composite is an efficient esthetic retainer, which can be maintained long-term. Clinical failures of bonded orthodontic retainers, most commonly at the wire/composite interface, have been reported. This in vitro investigation aimed to evaluate the tensile forces of selected multistrand wires and composite materials that are available for use in the construction of bonded fixed retainers. Materials and Methods: The study sample includes 120 wires with three types of retainer wires (3 braided strands\ Orthotechnology, 8 braided strands\ G&H Orthodontics, 6 coaxial strands\ Orthoclassic wires), two types of adhesive (flowable\ Orthotechnology, non flowable\ G&H O