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 s

The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b

The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

Through the study of social work and social policy ( problems of marginalization and empowerment opportunities ) and taken a theoretically descriptive and analytical and highliyhed the role of social work in social policy its achieved only through community intraction and paamong all parties and according to social policies include of material resources and haman and integrated in to the planning and development framework with the aim of providing social services for allsegments of society and become the study in social work that include the introducation / and five chapters each chapter in cludes several detectives and each complements the other .
1 – The absence of social development projects on social policy .
2 – social pol

The research current (Comment formal for Hruvijat in contemporary Iraqi porcelain). In an attempt to study the Arab character that inspired the Iraqi artist of all intellectual its terms of reference and stylistic by taking advantage of the cultural heritage and the rebuilding of the character to create a system ride of relationships that focus on structural body ceramic body ideas and multiple implications are invested in the structural fabric of the products of contemporary ceramic .vdila for ways to achieve and processing techniques and transmission of functional specificity (blogging) and cosmetic particularly to semantics derive from the content and expresses itself templates ceramic raw materials and by building works of art in pla

Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases

This research deals with the motives of the use of Facebook by elderly people and the achieved needs, which leads the researcher to ask an important question: why an old persons use Facebook and are the achieved needs through   which they got?  The research aims to find out the habits and patterns of using Facebook by old men and stands on the main motives of the elderly in their use of Facebook. It also identifies the most prominent needs that have been made for the elderly as a result of their use of Facebook.

The research is a descriptive one in which the researcher uses survey method to achieve the desired goals. The researcher has chosen a group of old men from Diyala province. The total sample number is about

The theatre costume with the rest of the theatre show elements constitute a system of the meaning relations that produce a visual image that helps the recipient to decipher the theatre scene, let alone the manifestation of time in its levels (past, present, future) through the design construction of the theatre elements among which is the theatre costume. In order to know the way of manifesting time through the formulation of the theatre costumes, the research question has been put as follows:  how to manifest time through the design construction for the theatre costumes unit, from which the research objective is derived as follows: Revealing the possibility of the designing unit of the costumes in manifesting the levels of time wit

  eroticism formed a basic focus in contemporary studies and caused a problematic clash in terms of terminology, as some interpreted it by pornography and another interpreted it as aesthetic, so this research came to seek to decipher this terminological clash, and to be known as erotech in terms of cognitive significance, Accordingly, the research culminated in four chapters. The first chapter (Methodological Framework) talks about the research problem that came according to the following question: “How is the erotic act built in the theatrical text and what are the epistemic connotations that express its subjectivity? Then followed by the importance of research and the need for it, then the objective of the research, and the boun