This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

In this study three reactive dyes (blue B, red R and yellow Y) in single , binary and ternary solution were adsorbed by activated carbon AC in equilibrium and kinetic experiments. Surface area, Bulk and real density, and porosity were carried out for the activated carbon.
Batch Experiments of pH (2.5-8.5) and initial concentration (5-100) mg/l were carried out for single solution for each dye. Experiments of adsorbent dosage effect (0.1-1)g per 100 ml were studied as a variable to evaluate uptake% and adsorption capacity for single dyes(5, 10) ppm, binary and ternary (10) ppm of mixture solutions solution of dyes. Langmuir, and Freundlich, models were used as Equilibrium isotherm models for single solution. Extended Langmuir and Freun

Each organization has values ​​and objectives, tangible and intangible properties of its products. The reflection of properties on the brand constitutes the identity of the brand that contributes to building the customer's convictions about the products or services provided by any organization and its brand in a positive or negative way. This is reflected in purchasing behavior, which may push forward the progress towards marketing goals or deviation from them. Therefore, the current research came to identify the brand identity, its types and the factors affecting them and how they affect to achieve each of the marketing goals. At a time when

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

    In this project we analyze data of a large sample of gas rich dwarfs galaxies including; Low Surface Brightness Galaxies (LSBGs), Blue Compact Galaxies (BCGs), and dwarfs Irregulars (dIr). We then study the difference between properties of these galaxies in the range of radio frequencies (B-band).       The data are available in HIPASS catalogue and McGaugh’s Data Page.  We depended also NASA/IPACExtragalactic Databes web site http://ned.ipac.caltech.edu in the data reduction.       We measured the gas evolution (HI mass), gas mass-to-luminosity ratio, and abundance of the elements such as the oxygen abundance for these galaxies. Our results show a

Experimental work was carried out to investigate the effect of fire flame (high temperature) on specimens of one way slabs using Self Compacted Concrete (SCC). By using furnace manufactured for this purpose, twenty one reinforced concrete slab specimens were exposed to direct fire flame. All of specimens have the same dimensions. The slab specimens were cooled in two types, gradually by left them in the air and suddenly by using water. After that the specimens were tested under two point loads, to study, the effect of
different: temperature levels (300ºC, 500ºC and 700ºC), and cooling rate (gradually and sudden cooling conditions) on the concrete compressive strength, modulus of rupture, flexural strength and the behavior of reinf

Cu-Al-Ni shape memory alloy specimens has been fabricated using powder metallurgy technique with tube furnace and vacuum sintering environment , three range of Nb powder weight percentage (0.3,0.6,0.9)% has been added. Micro hardness and sliding wear resist has been tested followed by X-ray diffraction, scanning electron microscope (SEM) and energy dispersive X-ray spectroscope (EDX) for micro structure observation. The experimental test for the samples has showed that the increase of Nb powder weight percentage in the master alloy has a significant effect on increasing the hardness and decreasing the wear resist therefore it will enhance the mechanical properties for this alloy.