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

Achieving goals effectively reflects the success of the institution. However, unless this indicator is coupled with efficiency when achieving goals, the institution will be equal in its achievements, and distinction will remain unachieved. Perhaps the role of the teaching staff in pushing the institution or college towards brilliance focuses on their ability to motivate people on the one hand and their interest in achieving brilliance for the institution. On the other hand, the importance of the research lies in the institution’s reaching a prominent position through the brilliance and creativity of teaching and achieving competition between institutions that make it more brilliance. The study seeks to achieve the goal of the real

In this paper, three approximate methods namely the Bernoulli, the Bernstein, and the shifted Legendre polynomials operational matrices are presented to solve two important nonlinear ordinary differential equations that appeared in engineering and applied science. The Riccati and the Darcy-Brinkman-Forchheimer moment equations are solved and the approximate solutions are obtained. The methods are summarized by converting the nonlinear differential equations into a nonlinear system of algebraic equations that is solved using Mathematica®12. The efficiency of these methods was investigated by calculating the root mean square error (RMS) and the maximum error remainder (𝑀𝐸𝑅n) and it was found that the accuracy increases with increasi

In this paper, we propose new types of non-convex functions called strongly --vex functions and semi strongly --vex functions. We study some properties of these proposed functions. As an application of these functions in optimization problems, we discuss some optimality properties of the generalized nonlinear optimization problem for which we use, as an objective function, strongly --vex function and semi strongly --vex function.

Pure blend (PC-PS) and doped blend films with various volume ratio of Coumarin dye were prepared by using casting method. The absorption and transmission spectra for these films were measured using UV/VIS spectrometer technique in order to assessment the type of transition which was found to be indirect transition. The optical energy gap of pure PC was (4.24) eV, pure PS was (4.39) eV, Coumarin dye was (4.08) eV, and pure blend was (4.1) eV. After doping blend with Coumarin dye; the energy gap decreases by (0.06) eV in volume ratio (12) ml. The results showed that absorption coefficient and refractive index affects by doping. When adding the Coumarin dye to the pure blend with different concentrations (12, 24, 36, and 48) ml, the FTIR sp

Albumin is the most abundant protein in blood plasma, serves as a circulating depot for endogenous and exogenous (e.g. drugs) compounds due to its ligand binding properties, this work aim to get information about the binding of Amoxicillin (antibiotics) with albumin, and the influence of the solvent polarity and ionic strength on it by using UV -vis spectrophotometric measurements in phosphate buffer of pH7.4 and three different temperature (290, 300, 310) K. The UV absorption shows a change and a shift in the absorbency and a shift in albumin and amoxicillin peaks, the two changes are indicative of complex formation. The stoichiometry of the interaction were calculated by the method of continuous variations which was1:1at pH 7.4.The equ

In this research, we prepared a hybrid composite material of polymeric matrix hand cast method, composite material has been attended from epoxy resin EP as matrix materials reinforced woven roving fiber jute is constant volume fraction (13%), PVC fibers and woven glass fiber with different fraction on the properties of prepared composite materials to PVC fiber and glass fiber, some of mechanical tests were done at room temperature (impact test and banding test). Result shows that the values of (modulus bending elastic and fracture toughness) increase fraction of fiber with the increase of PVC, E-glass, there include (thermal conductivity and dielectric constant). Also experimental result indicated that the (thermal conductivity and diele