The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

هدف البحث إلى التعرف على مستوى الثقافة الغذائية الرياضية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، والتعرف على العلاقة وإسهام وأثر الثقافة الغذائية الرياضية ببعض المؤشرات البيوكيميائية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، أعتمد المنهج الوصفي بأسلوب العلاقات الإرتباطية، و تمثلت حدود مجتمع البحث بالعدائين الشباب لفعاليات ركض (400 و800) و(400) متر حواجز، يمثلون لاعبي الأندية العراقية الب

An experimental investigation of natural convection heat transfer from an isothermal horizontal,vertical and inclined heated square flat plates with and without circular hole, were carried out in two cases, perforated plates without an impermeable adiabatic hole "open core" and perforated plates with an impermeable adiabatic hole "closed core" by adiabatic plug. The experiments covered the laminar region with a range of Rayleih number of (1.11x106 ≤RaLo≤4.39x106 ), at Prandtle number (Pr=0.7). Practical experiments have been done with variable inclination angles from horizon (Ф=0o ,45o,90o,135oand 180o),facing upward (0o≤Ф<90o), and downward (90o
≤Ф<180o). The results showed that the temperature gradient increases whi

   The formulations and the properties of the Zinc Polycarboxylate Dental Cements are reviewed then new cements of this type are prepared with modified solid part of the cement. High silica glass powder with different particle sizes is prepared and added with different weight percentages to the zinc oxide. The liquid part of the prepared cements was merely 44% concentration of the polyacrylic acid. Accordingly, the usual and expensive additives to the liquid and solid part of the cement are eliminated. The working and setting times, compressive strength, flexural strength and modulus are measured according to ADA specifications. The formulated cement has long working times without much lengthening of the setting times. In addit

A New Spectrophotometric Methods are improved for determination Metronidazole (MTZ) and Metronidazolebenzoate (MTZB) depending on1STand 2nd derivative spectrum of the two drugs by using ethanol as a solvent. Many techniques were proportionated with concentration (peak high to base line, peak to peak and peak area). The linearity of the methodsranged between(1-25µg.ml-1) is obtained. The results were precise and accurate throw RSD% were between (0.041-0.751%) and (0.0331-0.452%), Rec% values between (97.78, 101.87%) and (98.033-102.39%) while the LOD between (0.051-0.231 µg.ml-1) and (0.074-1.04 µg.ml-1) and LOQ between (0.170-0.770µg.ml-1) and (0.074-0.313 µg.ml-1) of (MTZ) and of (MTZB) respectively. These Methods were successfully ap

Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff

Roller Compacted Concrete (RCC) is a technology characterized mainly by the use of rollers for compaction; this technology achieves significant time and cost savings in the construction of dams and roads. The primary scope of this research is to study the durability and performance of roller compacted concrete that was constructed in the laboratory using roller compactor manufactured in local market. A total of (60) slab specimen of (38×38×10) cm was constructed using the roller device, cured for 28 days, then 180 sawed cubes and 180 beams are obtained from RCC slab. Then, the specimens are subjected to 60 cycles of freezing and thawing, sulfate attack test and wetting and drying. The degree of effect of the type of coarse aggregate (c

Research summary

The researcher in theological sects finds that the controversial issues between the owners of the sects are many, filled with the books of the sects, articles and creeds, and when examining these books it became clear to us that the dispute is related, some of it is related to the meaning and some of it is related to the words and it is many, explained to us by rhetorical terminology such as guidance and delegation, Interpretation and others, and part of it is what is called the verbal disagreement, and sometimes it is by using common possible expressions of truth and falsehood, as in the saying of the Kharijites, “The judgment is only for God,” and some of it is related to something outside th

Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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