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

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

A simple, fast, and sensitive spectrophotometric method was suggested for the determination of Bromhexine Hydrochloride (BHH) in its pharmaceutical formulations. The method depends on the diazotization of BHH by sodium nitrite in acidic medium to produce the corresponding diazonium salt. The latter is coupled with phloroglucinol reagent in alkali medium to form a yellow water soluble azo-dye which has a maximum absorption at 405 nm with a molar absorptivity of 2.7×10⁴ l.mol^-1.cm^-1 and Sandellʼs sensitivity of 0.01517 µg.cm^-1. Beerʼs low is obeyed within a concentration range of 0.25-15 µg.mL^-1 of BHH. The LOD and LOQ values of the proposed method were 0.087 µg.mL

A total of 90 stool sample was collected from patients with gastroenteritis to
detect adenovirus antigen among diarrhea cases. They were tested by general stool
examination (GSE), rapid immunochromatographic test and Enzyme Linked
Immunosorbent Assay (ELISA). GSE showed that adenovirus gastroenteritis
infection resulted in non-bloody diarrhea, the existence of RBCs in 7% and Pus in
37% of the samples, Entamoeba histolytica trophozoite and cyst were seen in 3%
and 2% of the samples respectively. The rapid test showed that 21% of samples
were positive for rotavirus, 8% for adenovirus and 3% for astrovirus. Meanwhile,
the ELISA test showed that adenovirus was positive in 9% of the samples. These
findings establish

Two hundred staphylococcal isolates isolated from milk and white cheese samples, which were collected from local markets in Baghdad. The predominant species was Staphylococcus aureus 97 isolates (48.5%), followed by S.chromogenes 82 (41%) and 21 (10.5%) S.epidermidis isolates. The pattern of antibiotic susceptibility of Coagulase Positive Staphylococci (COPS) and Coagulase Negative Staphylococci (CONS) isolates to 3 antibiotics (Methicillin, Tetracyclin and Vancomycin) was determined using disc diffusion method; the results revealed that 80 S. aureus isolates (82.47%) found to be methicillin resistant (MRSA) while 8 isolates (8.24%) were vancomycin resistant (VRSA) and 18 S. aureus isolates (18.5%) resist tetracycline antibiotic. Sixty f

This research is a study of the difficulties of learning the Arabic language that faces Arabic language learners in the Kurdistan Region, by revealing its types and forms, which can be classified into two categories:

The first type has difficulties related to the educational system, the source of which is the Arabic language itself, the Arabic teacher or the learner studying the Arabic language or the educational curriculum, i.e. educational materials, or the educational process, i.e. the method used in teaching.

The second type: general difficulties related to the political aspect, the source of which is the policy of the Kurdistan Regional Government in marginalizing the Arabic language and replacing the forefront of th

Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

New azo ligand 2-((4-formyl-3-hydroxynaphthalen-2-yl) diazenyl) benzoic acid (H2L) was synthesized from the reaction of 2-aminobenzoic acid and2-hydroxy-1-naphthaldehyde. Monomeric complexes of this ligand, of general formulae [MII(L)(H2O)] with (MII = Mn, Co, Ni, Cu, Zn, Pd, Cd and Hg ) were reported. The compounds were isolated and characterized in solid state by using 1H-NMR, FT-IR, UV–Vis and mass spectral studies, elemental microanalysis, metal content, magnetic moment measurements, molar conductance and chloride containing. These studies revealed tetrahedral geometries for all complexes except PdII complex is Square planar. The study of complexes formation via molar ratio of (M:L) as (1:1). Theoretical treatments of compounds in gas

High temperature superconductors materials with composition Bi1.6-xSbxPb0.4Sr2Ca2-yCdyCu3OZ (x = 0, 0.1, 0.2 and 0.3) and (y = 0.01 and 0.02), were prepared by using the chemical reaction in solid-state ways, and test influence of partial replacement of Bi and Ca with Sb and Cd respectively on the superconducting properties, all samples were sintered at the same temperature (850 oC) and for the same time (195 h). The structural analysis of the prepared samples was carried out using X-ray diffraction (XRD) measurements performed at room temperature, scanning electron microscope (SEM) and dc electrical resistivity was measured as a function of temperature. It was found that the sample prepared by partial substitution of Sb at ratio (x= 0.2

The importance of research and study of classical Persian literature is not overlooked.  So far, there have been many studies in this area.  But there are still some things that need more research.  Persian grammar is one of the most important branches of Persian literature.  This section has always been converted at different times.  One of the issues that has been neglected in the studies of classical literature is the study of the technical tales of past and past poetry.  These texts can be studied from different perspectives.  Because Persian is a mixed language, it is possible to combine language terms with each other or to add prefixes and suffixes to express new concepts. They can be used by exam