This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

The tourism industry has become, currently, an art, an industry and a science. It is also one of the components that make up touristic regions. Tourist attractions are no longer the exclusive visits of museums and archeological sites, but also involve other service facilities. It is, therefore, imperative that the authorities should become aware of the degradation of tourist resorts and prevent them from getting worse. Moreover, the authorities should take a set of decisions concerning the protection of the urban aspect with its historical, social, and environmental dimensions, as well as, adapting it to the modern requirements that can bring comfort to the citizens and tourists at physical and psychological levels.

In the literature, several correlations have been proposed for bubble size prediction in bubble columns. However these correlations fail to predict bubble diameter over a wide range of conditions. Based on a data bank of around 230 measurements collected from the open literature, a correlation for bubble sizes in the homogenous region in bubble columns was derived using Artificial Neural Network (ANN) modeling. The bubble diameter was found to be a function of six parameters: gas velocity, column diameter, diameter of orifice, liquid density, liquid viscosity and liquid surface tension. Statistical analysis showed that the proposed correlation has an Average Absolute Relative Error (AARE) of 7.3 % and correlation coefficient of 92.2%. A

A mathematical model has been formulated to predict the influence of high outdoor air temperature on the performance of small scale air - conditioning system using R22 and alternative refrigerants R290, R407C, R410A. All refrigerants were investigated in the cooling mode operation. The mathematical model results have been validated with experimental data extracted from split type air conditioner of 2 TR capacity. This entailed the construction of an experimental test rig which consists of four main parts. They are, the refrigeration system, psychrometric test facility, measuring instrumentation, and auxiliary systems. The conditioned air was maintained at 25 0C dry bulb and 19 0C wet bulb for all tests. The outdoor ambient air temperatur

This paper focus on study the variations of monthly tropospheric NO₂ concentrations over three Iraqi cities Baghdad (33.3° N, 44.4° E), Basrah (30.56° N, 47.8° E) and Erbil (36.3° N, 44.06° E). Monthly NO₂ retrievals from the Ozone Monitoring Instrument (OMI) onboard Aura satellite during the period from October 2004 to March 2013 have been used.  The results show a high monthly and annual NO₂ concentrations at Baghdad than Basra and Erbil may be attribute to high densely populations and a high economic activity. During the whole period, Baghdad, Basrah and Erbil were exhibited an average of NO₂ (8.1±2.5), (3.7±1.3) and (3.3±1.7) in unit 10¹⁵ molecules

     A hyperboloid solar concentrator (HSC) was designed with a truncation angle side to the entrance aperture by simulation in the Zemax Optical Design software. The (HSC) has a wide exposure range to solar radiation due to the relatively large entrance aperture. The design consists of an entrance aperture facing the sun to obtain the largest possible amount of solar radiation, and a small exit aperture compared to the entrance aperture whose mission is to receive solar radiation after it enters the entrance aperture and reflects it from the inner reflective walls of the (HSC). In the exit aperture, there is a detector to measure the number of rays incident on it, which is a measure of the optical efficiency of the s

In the region of the north of Iraq using the method of analyzing thin section microfacies to 38 of rockyslices which were gathered from a place near Aqra city. These slides are divided into seven microfacies depending on lithologcal component and fossils.

1) Dolostone facies.

2)Recrystallized bioclastic wackestone facies.

3) Bioclastic packstone microfacies

4)Sucrosic dolomite facies.

 5) Bioclastic grainstone in microfacies.

 According to water energy, these facies were divided to three zone:

1. a) Low energy environment.
2. b) Transitional zone.
3. c) High energy environment.