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

An extensive program of laboratory testing was conducted on ring footing rested on gypseous soil brought from the north of Iraq (Salah El-Deen governorate) with a gypsum content of 59%. There are limited researches available, and even fewer have been done experimentally to understand how to ring footings behave; almost all the previous works only concern the behavior of ring footing under vertical loads, Moreover, relatively few studies have examined the impact of eccentric load and inclined load on such footing. In this study, a series of tests, including dry and wet tests, were carried out using a steel container (600×600×600) mm, metal ring footing (100 mm outer diameter and 40 mm inner diameter) was placed in the m

The preparatory phase since it corresponds to adolescence are the most important stages of life , where the individual 's personality to take shape at this stage and start asking questions about the same , trying to discover the positive and negative traits hehas in order to form distinctive character and also is being he have Love Poll For everything that goes on around him.
And attention to cognitive motivation is important for students because the student who owns a motive cognitively looking for self - knowledge with conviction, and learning then be meaningful and lasts long. The motive of knowledge are common in which cognitive components does not mean exclusive knowledge on academic books and research in the narrow borders but a

التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

Infertility is one of the types of diseases that occur in the reproductive system. Obesity is a state that can be occurred due to excessive fats, the progression in obesity stage results in a change in adipose tissue and the development of chronic inflammation, endocrine glands disorders and women’s reproductive system, and also increase the infection with covid-19. The study aimed to investigate the effect of the obesity, lipid-profile, and IL-6 on hormones-dysregulation in infertile-women with COVID-19 complications. The current study included 70 samples: 50 infertility-women-with-covid-19-infected, 20 healthy-women/control, the ages of both patients and healthy subjects were selected within the range 18-34 years. Levels of FBS, LH,

ABSTRACT Background: According to Branemark’s protocol, the waiting period between tooth extraction and implant placement is 6–8 months; this is the late placement technique. Achieving and maintaining implant stability are prerequisites for a dental implant to be successful. Resonance Frequency Analysis (RFA) is a noninvasive diagnostic method that measures implant stability. The aim of this study was to investigate the influence of treatment protocol and implant dimensions on primary implant stability utilizing RFA. Materials and methods: This study included 63 Iraqi patients (37 male, 26 female; ranging 22-66 years). According to treatment protocol, the sample was divided into 2 groups; A (delayed) & B (immediate). Dental im

The current research aims to identify the level of compulsive buying behavior and Histrionic Personality among a sample of primary school teachers for the academic year (2021-2022) and in the light of some variables

(sex, marital status). To measure the Histrionic Personality, the researcher applied two scales to a random stratified sample of (200) male and female teachers. The results showed statistically significant differences in the level of compulsive buying behavior according to the gender variable and in favor of female teachers. There are no statistically significant differences in terms of marital status. There are statistically significant differences in the Histrionic Personality based on gender variables in favor of f