This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting standards significantly impacts the economic unit's value. These findings contribute to the debate on the effectiveness of IFRS in emerging markets and provide valuable insights for policymakers, regulators, and practitioners aiming to improve the quality of financial reporting and economic evaluation. The study emphasizes the importance of considering local economic conditions and the level of support for applying IFRS when assessing the impact of the standards on the economic unit's value. This research opens horizons for further investigation into the factors mediating the relationship between IFRS adoption and economic unit assessment, aiming to enrich information about the role of financial reporting standards in economic development.
Erosion and deposition are natural phenomena in the river estuaries that could be presented as a dynamic process involving removing materials from one location and accumulating these materials at other locations. These two phenomena may cause changes in waterways and affect offshore structures. The Shatt Al-Arab River Estuary, Iraq was greatly affected by these two phenomena, and topography changes occurred. Velocity profiles and bed shear stress can be used as indicators to identify the erosion and deposition locations. Large-scale roughness elements proved to make beneficial changes in the hydraulic properties of open channels. They can create desirable effects to control erosion
In this research we prepared nanofibers by electrospinning
from poly (Vinyl Alcohol) / TiO2. The spectrum of the solution
(Emission) was studied at 772 nm. Several process parameter were
Investigated as concentration of PVA, the effect of distance from
nozzle tip to the grounded collector (gap distance), and final the
effect of high voltage. We find the optimum condition to prepare a
narrow nanofibers is at concentration of PVA 16gm, the fiber has
20nm diameter
The research aims to study the marketing costs in its various items, which are important costs as it specializes in tunnels on the marketing side through which the company's services are introduced to ensure that these services reach as many segments of society as possible, which serves the company's objectives and expand its business and increase its market share. As well as the definition of profitability and its relation to marketing costs in the portfolios of the national insurance company. The research hypothesis was formulated to study and analyze the relationship and impact between the marketing costs and profitability of the research sample company. The research sample was determined by the National General Insurance Comp
... Show MoreThe current study, which extended from February 2020 to June 2021 at the University of Thi- Qar\ College of Education for Pure Sciences, aimed to follow the changes in external morphological features at different Embryonic Developmental stages in pregnant mice treated with different doses of Rapamycin (Rapa). Use In this study, 32 pregnant mice were divided randomly into four groups, each of which had eight pregnant mice. Each group received different dose of Rapa via intraperitoneally injection at different gestation days until the end of the specified periods, whereas the control group received a DMSO. Mice were administered under the same circumstances and dosages were determined based on body weight, as specified in pharmaceutical const
... Show MoreContracting cancer typically induces a state of terror among the individuals who are affected. Exploring how chemotherapy and anxiety work together to affect the speed at which cancer cells multiply and the immune system’s response model is necessary to come up with ways to stop the spread of cancer. This paper proposes a mathematical model to investigate the impact of psychological scare and chemotherapy on the interaction of cancer and immunity. The proposed model is accurately described. The focus of the model’s dynamic analysis is to identify the potential equilibrium locations. According to the analysis, it is possible to establish three equilibrium positions. The stability analysis reveals that all equilibrium points consi
... Show MoreSurfaces quality is one of the most specified customer requirements for machine parts. The major indication of surfaces quality on machined parts is surface roughness. The research aim is to study the cutting conditions and their effects on the surface roughness. This paper utilizes regression models to predict surface roughness over the machining time for variety of cutting conditions in turning. In the experimental part for turning, different types of materials (Aluminum alloy, Copper alloy, and Gray cast iron) were considered with different cutting speed ( ) and feed rate ( ). A mathematical Model depending on statistical-mathematical method between surface roughness (Rz ) and cutting condition ( , ) were derived, for the three materials
... Show MoreRadiotherapy is medical use of ionizing radiation, and commonly applied to the cancerous tumor because of its ability to control cell growth. The amount of radiation used in photon radiation therapy called dose (measured in grey unit), which depend on the type and stage of cancer being treated. In our work, we studied the dose distribution given to the tumor at different depths (zero-20 cm) treated with different field size (4×4- 23×23 cm). Results show that the deeper treated area has less dose rate at the same beam quality and quantity. Also it has been noted increasing in the field increasing in the depth dose at the same depth even if the radiation energy is constant. Increasing in radiation dose attributed to the scattere
... Show MoreA field experiment is conducted to study the effect of different levels of peat (0, 25, 50, 75, and 100 Mg ha-1 to uncropped and cropped soil to wheat. Soil samples are taken in different period of time (0, 3, 30, 60, 90, 120, and 180 days after cultivation to determine (NaHCO3-Exteractable P at 3 different depths (0-10, 10-20, and 20-30 cm). Field Experiment is conducted in a randomized complete block design (RCBD) with four replicates. Wheat, Al-Rasheed variety, is cultivated as a testing crop. The entire field is equally dived in two divisions. One of the two divisions is cultivated to wheat and the second is left uncropped. The effect of five levels of peat namely 0, 25, 50, 75, 100 Mg ha-1 is investigated. Soils are fully analyzed
... Show MoreDeep submicron technologies continue to develop according to Moore’s law allowing hundreds of processing elements and memory modules to be integrated on a single chip forming multi/many-processor systems-on-chip (MPSoCs). Network on chip (NoC) arose as an interconnection for this large number of processing modules. However, the aggressive scaling of transistors makes NoC more vulnerable to both permanent and transient faults. Permanent faults persistently affect the circuit functionality from the time of their occurrence. The router represents the heart of the NoC. Thus, this research focuses on tolerating permanent faults in the router’s input buffer component, particularly the virtual channel state fields. These fields track packets f
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