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

NiO nanoparticle synthesis by chemical method and characterized by XRD with crystal size 11.72
nm and grain size 13 nm from FESEM image also NiO micro used ,two NiO as an additive to evaluate the
possibility of producing photodegradable polymers, the practical application of solid-phase photocatalytic
degradation of polyvinyl chloride (PVC- NiO composite films) was investigated. PVC has a negative impact
on the environment since its polymer degrades slowly, yet it has a wide range of industrial applications and
the amount used shows no evidence of diminishing use. Thus, a synthesis of modified PVC- NiO micro and
nano has been studied with 0, 50, 100, 150, 200, 250, and 300 (hours) as irradiation time a

This study synthesized nanocomposite photocatalyst materials from a mixture of Cu₂O nanoparticles, ZnO nanoparticles, and graphene oxide (GO) through coprecipitation and hydrothermal methods. This study aims to determine the optimum composition of Cu₂O/ZnO/GO nanocomposites in degrading methylene blue. The nanocomposite was synthesized in two steps:  1  the synthesis of Cu₂O and ZnO nanoparticles through the coprecipitation method and the preparation of GO through the modified Hummer method.  2  The preparation of Cu₂O and ZnO nanoparticles mixtures with GO through the hydrothermal method to form Cu₂O/ZnO/GO nanocomposites. The adsorption-photocatalysis process of methylene blue

This study reveals the impact of critical reading on viewers understanding and astatic judgment at artworks. And aims to find out the reasons and motives behind their issuing of these judgments towards artworks.
The study adopts the qualitative method as two pre and post interviews were conducted and analysed according to a thematic analysis method.
The results show that critical reading contributes to their understanding of the content of artworks and the message that the artist would like to convey to the recipient audience. and directs them towards the aesthetic judgment that is based on full understanding of the philosophical contents of the artwork, which, in turn, contributes to the development of artistic culture and a

In this study, mesoporous silica (MPS) is made using the sol-gel method from a cheap source (Na2SiO3) using the surfactant hydroxycetyl hydroxyethyl dimonium chloride as a template. The task is the adsorption-based removal of the medication metoprolol (MP) at concentrations between 10 and 50 ppm. Variables such as: contact time, dose of adsorbent, starting concentration of adsorbate, and adsorption temperature were studied which show the equilibrium time and adsorbent dose are 40 min and 0.05 g respectively. The Langmuir, Freundlich, Temkin, and Dubinin-Radushkevich isotherm models were fitted to the data obtained from the experiments. Comparing the outcomes showed that, of the four investigated isotherm models, the Freundlich equation m

The research aimed to identify and build two specialized scales for cognitive load and mental stress and to identify the level of each of them among 110-meter steeplechase runners among youth, and to prepare a psychological counseling approach to reduce the level of cognitive load and mental stress among 110-meter steeplechase runners among youth, so that the two research hypotheses are that there are differences. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring cognitive load. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring mental stress. The experimental method w

The governmental projects are considers the prevailing in Iraq, as most of the projects implemented by the Government, the major role played by governmental projects in the provision of services to citizens and improve the economic situation in the country in general, in addition to the huge number of these projects implemented by the governmental organizations and the large failure rates of it , and because of the fact that these projects are stumbled  before they reach the stage of failure, The aim of this research to identify the main factors for the stumble projects in addition to identifying the most influential factor on the causes and consequences of it , like (cost overruns , time overruns , delay and scope

A developed model has been put for the hypothesis of capturing moons in explaining the origin of Jupiter moons, and study the change of the orbital properties of these satellites as well as the distance from the planet. Jupiter moons were divided into two types according to their physical and orbital properties, they are the moons , which are formed from the same material as the planet, so it was named the original moons ,while the moons that have been captured from the surrounding space was renamed exotic moons . And the moons of exotic origin asteroid belt and the Kuiper belt in the region which is behind Neptune, the origin of each clique of moons is an asteroid fragmented after colliding previously with another body and

generator the metal conductor is replaced by conducting gas plasma.

The research aims to identify the digital repository of the University of Baghdad, explain its features, how to register, explaining the mechanism for adding and retrieving research. In addition to identifying the number of people registered in and the number of intellectual outputs stored in it. The descriptive approach and survey methods were adopted by visiting the repository's website and the websites of the University of Baghdad's formations during the period (1-6/4/2024). The theoretical framework included an explanation of the concept of the digital repository, the importance of repositories, their features, and types, with reference to models of Iraqi, Arab, and foreign university digital repositories. The practical framework of the