The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

      Is a day or series of days celebrated by Jews for religious or worldly important event in Jewish history as an occasion in Hebrew is called Eid יום טוב good day or good or חג תענית celebrate the festival or celebration. Most of the Jewish holidays are of a religious nature, and there is a worldly character with festivals such as the Festival of Lights חג החנוכה the holiday of Purim and the holidays, although a religious appearance, but she celebration in mundane aspects of the history and traditions of the Jewish occasions. Mass over the holidays when Jews are those mentioned in the Bible in my Leviticus and Deuteronomy. And some holidays established by rabbis in the vicinity of the anc

The aims of research is to identify the role of strategic human resource management Practices in organizational performance improvement in the Baghdad soft drinks company, as well as the implications of the results for both managers and practitioners.

In order to achieve the objectives of the research, the researcher designed questionnaire included (40) items to collect the initial data from the research sample consisting of (53) Single. In light of that has been collecting and analyzing data and test hypotheses using the statistical package for Social Sciences (SPSS21), and use a number of statistical methods to achieve the goal of the research, including the means, standard deviations and simple correla

     A graph is a structure amounting to a set of objects in which some pairs of the objects are in some sense related. The objects correspond to mathematical abstractions called vertices (also called nodes or points) and each of the related pairs of vertices is called an edge (also called link or line). A directed graph is a graph in which edges have orientation. A simple graph is a graph that does not have more than one edge between any two vertices and no edge starts and ends at the same vertex.  For a simple undirected graph G with order n, and let  denotes its complement. Let δ(G), ∆(G) denotes the minimum degree and maximum degree of G respectively. The complement degree polynomial of G is the polynomial CD[G,x]= , where C

t

The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

Abstract This study aims to discover the ways that adopted by extremism to expand to new geographical areas, in order to spread out its ideology, which led to create new geo-strategic zone, aims to recognize ISIS’s strategy to move towards new geographic locations and the motivations behind these transformations, the study also analyses all aspects of this strategy, the group’s relationship with other terrorist groups in these areas and limits of the competition between them. The study also highlights the factors that have led ISIS to move to new geographical areas and its techniques to control them.

The current paper aims at knowing the effect of  Exemplar of Wettli On Acquiring Grammatical Concepts Among Basic 7^th Class Female Students in Kurdish Language Grammar.

The current paper is confined to a sample of  Basic 7^th Class Female Students-  Khaniqin –belonged Morning schools for the academic year 2014-2015 . The sample amounted 50 female students  distributed on two sections ( A,B) . Section A represented  experimental group ( 24) female  students  studied according to the exemplar of ( Wettli) and (B) represented control group (26) female students who have studied with traditional method. The researcher has qualified between these two groups  b

A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

The research problem consisted in answering the question that revolves around what is the impact of localizing employees’ salaries on bank deposits, and did it lead to an increase in their size? The research also aimed to nominate some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of localization of salaries and bank deposits to banks, the research sample for the period (2017- 2021), and the use of the statistical program (SPSS V25) to test the research hypotheses. The stud

This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication