The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

This research discusses the rehabilitation of heritage markets in the historical centers of Islamic Arab cities and their use in the field of cultural tourism as one of the most important tourist attractions and the subsequent revival of the national economy in addition to preserving the urban heritage as these markets part of the historical centers of cities. The research also discusses the preservation of the continuity of heritage markets as a product of cultural heritage value within an integrated framework to preserve the urban heritage in the historic centers of cities. The study then reviews a number of experiences of Arab and Islamic countries in the field of preserving and rehabilitating heritage markets, which qualify them to b

Efficiency of Pisum sativum plants in using tricalcium super phosphate (TSP) in presence and absence of mycorrhizal fungi was evaluated in the field experiment in College of Science / Al-Mustansiriyah University. The experiment comprised of (6) treatments prepared from the interaction of two levels of inoculation [non-inoculation with fungus F0 and inoculation with Glomus mosseae fungus (F1)]. And three levels of phosphorus: 0,20,40 Kg P/ha. The experimental size was (1x2)m. Irrigation and hand-weeding were done when needed. The following plant measurements were recorded: (Shoots dry weight, concentration of N and P% in addition to percentage of root infection with mycorrhizal fungi at flowering 50% of plants. The re

Municipalities.

Abstract

The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama

     The sunrise, sunset, and day length times for Baghdad (Latitude =33.34º N, Longitude =44.43º E) were calculated with high accuracy on a daily basis during 2019. The results showed that the earliest time of sunrise in Baghdad was at 4h: 53m from 5 Jun. to 20 Jun while the latest was at 7h: 07m from 5 Jan. to 11 Jan. The earliest time of sunset in Baghdad was at16 h: 55m from 30 Nov. to 10 Dec. whereas the latest was at 19h: 16m from 25 Jun. to 5 Jul. The minimum period of day length in Baghdad was 9h: 57m) in 17 Dec. whereas the maximum period was 14h: 22m) in 20 Jun. Day length was calculated and compared among regions of different latitudes(0, 15, 30, 45 and 60 north).

عند إطلالتنا على هذا البلد العربي لابد من التقصي ولو بعجاله عن اقتصاده وهو الاهم باعتبار ان الاقتصاد هو شريان الحياة لأي أمة فلا غنى ولا تهاون في نفس الوقت عن هذا الجانب المهم الذي يرتبط مدى تطوره بتطور البلد وهذا الاخير مرتبط بما متوفر لديه من موارد بشريه ومادية وان تفاوتت النسبة بينها فلا ضير في ذلك فالاهم هو وجود الموجه والمخطط بالاتجاه الصحيح نحو الاستغلال الامثل لهذه الموارد
(وان قلّتْ) وبالتالي

Lexicography, the art and craft of dictionary-making, is as old as writing. Since its very early stages several thousands of years ago, it has helped to serve basically the every-day needs of written communication among individuals in communities speaking different languages or different varieties of the same language. Two general approaches are distinguished in the craft of dictionary-making: the semasiological and the onomasiological. The former is represented by usually-alphabetical dictionaries as such, i.e. their being inventories of the lexicon, while the latter is manifested in thesauruses. English and Arabic have made use of both approaches in the preparation of their dictionaries, each having a distinct aim ahead. Wit

Soil fertility is a crucial factor in measuring soil quality, it indicates the extent to which soil can support plant life. Soil fertility is measured by the amount of macro and micronutrients, pH, etc. Soil nutrients are depleted after each harvest and therefore must be added. To maintain soil nutrient levels, fertilizer is added to the soil. Adding fertilizer in the precise amount is a matter of great importance because excess or insufficient application can harm plant life and reduce productivity. The use of modern technology is a solution to this problem. Although automated techniques for sowing, weeding, crop harvesting, etc. have been proposed and implemented, none of the techniques are aimed to maintaining soil fertility. The study a

Photocatalytic degradation of methylene blue was studied using CdS and ZnS as catalyst. The photocatalytic activity of the specimen was studied by exposing to UV-radiation. The result shows that the degradation efficiency of the dye for CdS micro-particles was 92% after 7 hours and for ZnS micro-particles was 88.29% for the same time interval.

The research deals with solar energy as one of the sources of renewable energies available in Iraq, which can be utilized. The research aims to identify the design pillars of the use of solar energy in street furniture and its relationship to formal variables. The research limits included street furniture manufactured by JCDecaux in Boston during the period 2015-2016, and included the theoretical framework which consists of two sections: solar energy (its beginnings and uses), and solar energy and its uses in Street furniture design.

As far as the research procedures and methodology are concerned, it adopted the descriptive approach in describing and analyzing the sample models in addition to describing and analyzing the sample i