The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

Background:  There is a strong desire of adolescent to have a peer group and to be appreciated and also to become a member of this group which can affect one each other. There for; encourage, adapting,and imitating of friends and group consider as the main reasons behind starting of smoking among youngsters. Smoking habits in the family were found tobe acause of smoking pressure among adolescentas peer pressure. Smoking habit may be started before 18 years of age in most adult smokers.

Objectives: To study the effect of peer pressure and family smoking habiton the prevalence of smoking among secondary school students.

Type of the study:  A cross

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

Pure cadmium oxide films (CdO) and doped with zinc were prepared at different atomic ratios using a pulsed laser deposition technique using an ND-YAG laser from the targets of the pressed powder capsules. X-ray diffraction measurements showed a cubic-shaped of CdO structure. Another phase appeared, especially in high percentages of zinc, corresponding to the hexagonal structure of zinc. The degree of crystallinity, as well as the crystal size, increased with the increase of the zinc ratio for the used targets. The atomic force microscopy measurements showed that increasing the dopant percentage leads to an increase in the size of the nanoparticles, the particle size distribution was irregular and wide, in addition, to increase the surfac

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

          The experiment was conducted in two stages: first stage: determination of the most effective dose of Cyperus rotundus tubers aquatic extract in male rats for 5 days, which was concentrated as (200 mg/kg body weight). The second stage was designed to observe and test the protective effects of C. rotundus tubers aquatic extract in the liver and kidney functions of male rats exposed to cadmium chloride poisoning (5 mg/kg bw) for 30 days. The animals were divided into (4) groups within each group (5) animals weighted (200-220g). The results of oral dose of cadmium chloride showed a significant increase of (P˂0.05) in the activity of both enzymes Alanine aminotransferas

For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

This experiment was conducted in the orchard of the Department of Horticulture,college of Agriculture,Baghdad University during the growing season of 2007 To study the effects of spray with three concentration of cultar(0,500,1000 mg.L-1) ,tow concentration of K2SO4(0,5g.L-1), and salinity of irrigation water with three concentration (1,2,3dS.m-1) on some characteristics of vegetative growth of two cultivars of apricot trees (Labib1 and Zienni).The age of trees was four years .The tree grafted on original of seed apricot . Afactorial trail was carry out according to randomized complete block design with arrangement of split-split with three replications. Salinity of irrigation water took main plot, potassium took sub plot and cultar took s

The research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof