Al-Rafidain University College For Sciences

Almost the local economic entities seek to make financial statements according to legality requirements and local accounting principles which is limited by the uniform accounting system and by the standard and rules of the local accounting, but the attendant for the issues of IASB notice that it adopted since 2009 year the number of standards which is appropriate with the ability of small and medium entities may be not accord with local issues, because the financial auditor council ,although the modifying which making on the uniform accounting system in 2011 year ,but it is not making specific treatment of the small and medium entities which is not making specific treatment of the small and medium entities which is not appropriate with the IFRS of this kinds of entities, also the council of the standards and rules in Iraq can not adopted its accounting standards to serve the small and medium entities so it is making that the entities not able to applicant that standards, so it is reflect for ability of entities to getting of the external finance by the investors or creditor.
From this point, we focus about the nature of the small and medium entities concepts, properties and attributes with the large entities.
Also making scientific practical appraisal for the uniform accounting system which is able to solve the local accounting problems according to international accounting standards requirement for the small and medium size entities.
The most important conclusion of the search is:
• The analytical compares between the comprehensive global accounting standards and international accounting for small and medium entities and Iraqi accounting rules and uniform accounting system appear number of the differences in deferent sides.
• The simplified and defeat number of the comprehensive international accounting standards in frame of special standards for the small and medium entities ,it is helper leading the increase of harmonization between international accounting standards and the local accounting applications .
The most important recommendation of this search is:
• The study and analysis of the differences between the local applications and the international accounting standards for the small and medium entities leads the Iraqi accounting rules and standards boards to changing the local applications according for the international requirements.
• It is important to held meeting and international workshop for administrator and employers of the economic entities to develop employer acknowledgement for this issues and the manner to applicant.

Many studies have shown the existence of a pattern of time series that deals with the long-term processes, this process is referred to as long memory time series and that this type of model is verify the stationarity when taking the fractional differences (d) which lies within the closed period [-0.5, 0.5]. This study dealt with the mixed seasonal time series integrated fractionally through the semi-parametric estimation.
Therefore, the aim of the research is to use of estimation methodology semi-parametric processes of the seasonal long-term using a number of segments of bandwidth on the seasonal frequencies through simulation Monte Carlo, with a comparison based on the mean squares error criterion. Finally, the amounts of water which flow Degla River in Iraq are used in our application.

This paper deals with constructing a model of Fuzzy linear programming with application on fuels product of Dura-refinery, which consist of six products that have direct effect on daily consumption, in all petroleum stations in Baghdad city. After Building the model, we used program of (WIN QSB) to solve and to find the optimal solution

The research aims to shed light on the reality of the application of bank secrecy procedures in Iraqi banks and the Iraqi laws with all its private banking secrecy legal provisions way that makes it as clear as possible to the beneficiary, and I suppose Find four hypotheses concerning banking secrecy, a lack of standard procedures show how to maintain banking secrecy , the actual steps taken by the banks is not enough, and the lack of the role of internal and external regulators to monitor the extent of the bank\'s commitment to banking secrecy, and no awareness and training enough staff of banks in relation to banking secrecy, and to identify the extent of awareness and training enough staff Iraqi banks in relation to banking secrecy, promising researchers checklist is divided into four themes each axis represents the hypothesis of the research hypothesis is that it may ensure validity or invalidity of hypotheses, and included a sample search of eight banks and four government civil and four, and the most important conclusions of the research consisted support the health of assumptions, the most important of the recommendations proposed by the research that is the issuance of a special law to banking secrecy combines and clarifies legal provisions required to be taken from the banks, and activating the role of regulators and procedures, and find awareness and training sessions to the principle of banking secrecy

Discussion seeks to determine the Relationship (correlate – ion Relationship ) Between the Internal Environment and creative Dimensions of the competitive Advantage in the General Company for Electrical Industries the company senior management. Internal Environment and technical Dimensions of competitive Advantage contribute to the Feasibility of something unique by which the company win in the other Rivals and thus Achieve success , survival and growth in the business world . In general , try to research the answer to the following questions :
1. Is there a clear vision of the managers in companies under discussion on the concept and the dimensions of the Internal Invironment?
2. Is there a clear vision of the managers in companies under discussion on the concept and the dimensions of the competitive advantage?
3. What is the nature of the Relation (Correlation Relation and Effect) Between the dimensions of the Internal Environtment and the dimensions of the companies in question?
The Reaches the following :There is a significant correlation Relation and a significanEffect , and used the questionnair as a tool to meqsure the dimensions of search in the company and used several statistical research has come to a set of recommentions that serve its purpose .

The research aims to determine the expected effects of pressure role conflict, physical pressure work environment a dimension of organizational work pressures affecting the quality audit the Federal Office of Financial Supervision in light of the significant challenges facing it, in the fight against manifestations of the administrative and financial fraud and manipulation of entities under the control of the Bureau, The study addressed the phenomena first job stress Bbaadiha role conflict, physical work environment represents the independent variables to look in that audit quality represented by six requirements are commitment accounting standards and audit and legislation prevailing procedures, and the discovery of errors and misrepresentations, the planning of the audit process, and assessing audit risk, And the guidance and supervision of the regulatory bodies and the quality of the auditor represent variable report of the study of the relationship and the effect of each variable of illustrations by the variables, is the research community in the Federal Office of Financial Supervision, while representing the research sample heads of regulatory bodies in all audit departments and all the productive and service sectors and commercial and government and private sectors to the Office of Financial Supervision Federal and in the province of Baghdad's (73) Chief of. The study included a major impact hypothesis dealt with and the link between the dimensions of the organizational work stress relationship (role conflict, and the physical work environment) and the requirements of quality auditing, and adopted Find statistic methods (the Spearman rank correlation coefficient, linear regression coefficient), Where results were extracted using a statistical program (SPSS) research found a set of the most important findings of the existence of a positive and strong correlation statistically significant moral high degree of pressure between each role conflict and physical pressure work environment with fundamental errors and misrepresentations discovery.

This paper presents local search algorithms for finding approximation solutions of the multiobjective scheduling problem within the single machine context, where the problem is the sum of the three objectives total completion time, maximum tardiness and maximum late work.
Late work criterion estimates the quality of a schedule based on durations of late parts of jobs. Local search algorithms descent method (DM), simulated annealing (SA) and genetic algorithm (GA) are implemented. Based on results of computational experiments, conclusions are formulated on the efficiency of the local search algorithms.

The main goal of this paper is to create special types of compactness on topological spaces and on bitopological spaces , where we studied the concepts of s*-compactness and pair-wise s*-compactness. Also, we study the characterizations and basic properties of s*-compact spaces and pair-wise s*-compact spaces.

In this paper the semi-minimax estimators of the scale parameter of the exponential distribution are presented by applying the theorem of Lehmann under symmetric (quadratic) loss function and asymmetric (entropy, mlinex , precautionary) loss functions .The results of comparison between these estimators are compared empirically using Monte-Carlo simulation study with respect to the mean square error(MSE) and the mean percentage error(MPE). In general, the results showed that the semi-minimax estimator under quadratic loss function is the best estimator by MSE and MPE for all sample sizes. We can notice that, when the values of the parameters β ,θ increasing the semi-minimax estimator under quadratic loss function is the best estimator by MSE while comparison by MPE showed that the semi-minimax estimator under mlinex loss function when the value of c positive is the best, but they both get worse as α ,θ increases. Also the results showed that when α, β together increase the semi-minimax estimator under entropy loss function is the best by MSE while by MPE the semi-minimax estimator under precautionary loss function is the best estimator.

In this paper the dynamic performance (speed regulation performance versus reference and load torque changes) of a separately excited D.C. motor is enhanced, the D.C. motor is fed by a D.C. source through a chopper which consists of GTO thyristor and free-wheeling diode. The motor drives a mechanical load characterized by inertia J, friction coefficient B, and load torque TL. The performance enhancement is achieved by using a speed control loop uses a proportional-integral (PI) controller which produces the reference signal for the current control loop and this is a (PI) current controller compares the sensed current with the reference and generates the trigger signal for the GTO thyristor to force the motor current to follow the reference. The simulation of the D.C. drive is performed using MATLAB/Simulink program version 7.10 (R2010a).

Background: Impact strength, surface hardness, water sorption and solubility are important properties for cross linking acrylic resin as denture base material so it is important to evaluate these properties after autoclave processing.
Objectives: The aim of this research is to investigate the effect of different time durations of autoclave processing on some physical and mechanical properties of cross linking acrylic denture base materials.
Materials and methods: Heat cured cross link acrylic was the acrylic denture base material included in this study. Total of (108) specimens were prepared. The specimens were grouped into: control group in which acrylic resin processed by conventional water bath processing technique and experimental groups in which acrylic resins processed by autoclave at 121°C, 210 KPa. The experimental groups were divided into group 1 (Fast) for 15 minutes. and group 2 (Slow) for 30minutes to study the effect of the autoclave processing, four tests were conducted: impact strength (Charpy tester), surface hardness (shore D), and water sorption and solubility test.
Result: The results were analyzed by ANOVA. There were no significant differences between the results of the processing techniques regarding impact, hardness, and water sorption and solubility tests.
Conclusions: The autoclave processing technique might also be a good alternative to the conventional water bath processing technique regardless to the cycle of autoclave processing either fast or slow.

The aim of this study was to evaluate the apical sealing ability of GuttaFlow2 obturation material using dye penetration method. Palatal roots of forty five extracted maxillary first molars were instrumented with ProTaper rotary files to size F4. The teeth were divided into three experimental groups according to type of sealer used, group1: root obturated with AH Plus sealer and single cone technique, group2: root obturated with GuttaFlow2 sealer and single cone technique, group3: root obturated with GuttaFlow2 sealer only.
Results: Data was subjected to statistical analysis. P-Value<0.05 was considered as significant. The results of this study showed that Gutta-Percha/AH Plus showed the lowest mean of leakage with no statistically significant difference with group2 and statistically difference between Gutta-Percha/AH Plus and group3.
Conclusion: The use of GuttaFlow2 with a single gutta-percha master cone creates an apical seal that is equivalent to that produced with gutta-percha/AH Plus sealer using single cone technique, GuttaFlow2 when used as only creates a poorer sealing than when used with single cone techniques.

Back ground: Many Iraqi dentures wearer suffered from oral pain sensation and candidiasis, so this study is important to prevent, decrease and manage the symptoms of these diseases, therefore the current study aimed to evaluate the relationship between the denture wearing, oral pain sensation and candidiasis caused by dentures and how it was managed.
Subjects and methods: Twenty patients (12males and 8 females) were selected from Hospitals and special private dental clinics in Baghdad as studied sample, all of them wore badly constructed partial or complete denture. Patient's ages ranged between 40-65 years. Similar control group was choosen with the same number of males and females and nearly similar age group, all of them did not wear any dental appliances.
Medical and dental history were taken from all the participants in the current study, also clinical examination and laboratory investigations were done to evaluate the badly constructed dental appliances in feeling oral pain sensation and developing candidiasis.
Results: The study revealed that people who constructed bad dental appliances were more to be affected with oral pain sensation and candidiasis than others, especially with woman after 45 years or around the menopausal period or subjects with bad oral hygiene and that may lead to discomfortable oral mucosal sensation.
Conclusion: The recent study showed that people with continuous wearing of dental appliances are more commonly effected with candidiasis and oral pain sensation, the laboratory investigations revealed that candida albicans was the most common type that causes candidiasis, also many local and systemic factors may share in the occurance of these diseases. Two types of drugs were used to treat the candidiasis, that means the patients in the study ground when they were treaded, some of them removed the dentures from their months during the period of treatment, those developed improvement than others.