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

The aim of this study is to evaluate the seasonal variations of Mosul dam lake by measuring the temperature, dissolved oxygen (DO) and biochemical oxygen demand (BOD) during the period from July 2018 to April 2019. Twenty two sites were selected within the studied lake. The obtained results were integrated with the geographical information system (GIS) using spatial images to create maps utilizing Arc map software. These maps were used to demonstrate the concentrations of the investigated parameters during the study period. The results show that all parameters were within the accepted levels, indicating the good status of the lake.

The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

          Remote sensing and GIS applications (Geoinformatics tools) involve a wide range of techniques for providing a solution for future water resources management and offer an excellent means to improve knowledge of sustainable planning. Al-Razzaza is the second largest lake in Iraq; it is a common source of fishery fortune and floodwater reservoir in southwestern Iraq. In recent years, the lake faced a noticeable amount of desiccation, which is considered a threat to the biodiversity and wildlife of the lake. The study aimed to detect the Lake's spatiotemporal changes from 1988 to 2018. Multi satellite-derived indices were investigated for the extracting of the lake water body. Results showed that the lake volume decrea

    Community peace is achieved in law-based states Constitutional institutions with competence and powers, and otherwise that peace is shaken and begins to collapse. The movement of individuals and groups in the State is regulated by law The law and its proper application without selectivity or exception, and then the sense of equal opportunity and equal rights grows every citizen looks at his spouse, what he has, and when he is unbalanced, a sense of frustration and stealing of rights is generated Societal peace suffers from the shocks of instability and what is reflected in the surrounding environment. Instead of production, demolition takes place, which impedes the achievement of the required peace.  

Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

Bootstrap is one of an important re-sampling technique which has given the attention of  researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such  Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is con