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 issue of the research lies in the non-representation of the models developed for the communication process in the interaction and networking processes through social media, as the research sought to build a network model of communication according to the specific data and features of social media platforms in order to reach a special generalization to understand how the process of networking operates in cyberspace.

The researcher followed the analytical survey approach as she described the communication models outwardly in order to be able to build a networked communication model that represents the flow of post-reactive communication. Therefore, it has been named "Nebula - Sadeem" after the concept of post-space and cosmic g

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

This study was conducted to determine the effect of vitamin A ( 10 mg/kg ) on avearage testis weight and sexual glands ( Prostate and Seminal Vesicle ) for albino male mice treated with Hexavalent chromium ( 1000 ppm ) .The current study 40 mice were divided into fife groups : 1st group treated with distilled water and considered an control group (C) / the 2nd group treated with sesame oil ( T1) / 3rd group was givin hexavalent chromium ( 1000 ppm ) (T2) / 4th group treated with vitamin A ( 10 mg / kg ) and exposed to hexavalent chromium ( 1000 ppm ) (T3) / 5th group treated with vitamin A ( 10 mg kg ) (T4) . The expermint lasted 35 day . the results showed a significant ( P ? 0.05 ) decrease in avearage testis weight and sexual glan

The most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri

In this paper, the Reliability Analysis with utilizing a Monte Carlo simulation (MCS) process was conducted on the equation of the collapse potential predicted by ANN to study its reliability when utilized in a situation of soil that has uncertainty in its properties. The prediction equation utilized in this study was developed previously by the authors. The probabilities of failure were then plotted against a range of uncertainties expressed in terms of coefficient of variation. As a result of reliability analysis, it was found that the collapse potential equation showed a high degree of reliability in case of uncertainty in gypseous sandy soil properties within the specified coefficient of variation (COV) for each property. When t

The hydatid materials were collected and studied, so they were contained 50 fertile human hydatid cases {33 (66%) females and 17 (34%) males}. They were collected from Al-Ramadi General Hospital during the period from December, 2003 to July, 2004 .Cysts were observed in 40 (80%) from the liver, 5 (10%) from the lungs, 3 (6%) from the kidney and 2 (4%) cysts from urinary bladder. The specimens were taken from patients of different ages. The in vitro viability of protoscoleces was assessed on the basis of flame cell activity and eosein exclusion, which were considered as criteria to determine the death or viability of protoscoleces. In addition to this movement (flame cell activity), another motility like constriction – relaxatio

Background: The restoration of bone continuity and bone union are complex processes, and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine The aim of this study: It was histological evaluation of effect of topical application of flavonoid on healing of induced bone defect in rabbit tibia. Material and method: Twenty-four Adult New Zealand rabbits used in this study, they were divided into four groups for the healing periods (3days, 1,2, and 4weeks) Two holes were induced in rabbit tibia one on the left side and has been left to heal normally as control. While, the other hole made on the right side filled with flavo

The (NiTsPc) thin films operating by vacuum evaporation technique are high recital and good desirable for number of applications, were dumped on glass substrates at room temperature with (200±20nm) thickness and doped with Al at different percentage (0.01,0.03) besides annealing the sample with 200˚C for 1 hours . The stimuluses of aluminum dopant percentage on characterization of the dropped (Ni Ts Pc) thin films were studied through X-ray diffraction in addition from the attained results, were all the films have polycrystalline in nature, as well the fallouts of XRD aimed at film illustrations polycrystalline, depending on the Al ratio doping, the results, SEM exposed the surface is regularly homogeneous. Utilizing first-ideolog

In this work, study the optical properties of composites consisting of poly Methyl Methacrylate and Berry Paper Mulberry. The samples of composites were prepared using casting method .The Berry Paper Mulberry (BPM) was added by different concentrations are (0, 2, 4 and 6)wt.%. The optical properties of composites have been studied in the wavelength range (200-800)nm. The absorption coefficient ,energy gap, refractive index, extinction coefficient and dielectric constants have been determined. The results show that the optical constants change with increase of BPM concentrations .