Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .
This study was conducted in the Faculty of Agricultural Engineering Sciences - University of Baghdad in the field of sheep and goats in the Department of Animal Production. Effect of different concentrations of bovine albumin on some semen characteristics of frozen rams. Used in this experiment, 3 rams and their ages ranging from 2.5-3 years. The sample of the semen was diluted with Tris dilution with the addition of 10 ml of egg yolk per 100 ml, the sample by 1:1 with the tris and then the collection of sperm samples (Pooling) after the semen was divided into four treatments Control and bovine albumin at concentrations of 5, 7.5 and 10% and then complete dilution 10: 1, at 5C, dilution 20: 1, containing 5% glycerol per 100 ml. The results
... Show MoreThe aim of this research is to study the effect of welded joint design (Butt joint and lap joint) on thejoint strength during tension and fatigue loading with different current of welding (40,50,60,70,80) ^per, and different type of wire welding. The result of this research is showed that the effect of fatigue loading on the type of joint is more than the effect of tension loading on it. And the butt joint welding is better than the lap joint welding during the fatigue loaded.The experimental results of the effect of W'elding current showed that more increasing and more decreasing the value of the heat input, during the welding was found to produce mechanical brittleness on the buttjoint welding during the static and dynamic loading. Also i
... Show MoreIn the present work, heterojunction diode detectors will be prepared using germanium wafers as a substrate material and 200 nm tin sulfide thickness will be evaporated by using thermal evaporation method as thin film on the substrate. Nd:YAG laser (λ=532 nm) with different energy densities (5.66 J/cm2 and 11.32 J/cm2) is used to diffuse the SnS inside the surface of the germanium samples with 10 laser shots in different environments (vacuum and distilled water). I-V characteristics in the dark illumination, C-V characteristics, transmission measurements, spectral responsivity and quantum efficiency were investigated at 300K. The C-V measurements have shown that the heterojunction were of abrupt type and the maximum value of build-in pot
... Show MoreThe present work was aimed to form the baseline data of normal morphological and histological structure features of liver in migratory starling (Sturnus vulgaris). Anatomically, the starling liver bird was dark red -brown in colour and located in the cranial third of the abdominal cavity and consisted of undivided lobes (left and right). The liver right lobe was larger than the left. Histological examination revealed that the liver parenchyma was covered by a connective tissue capsule which appears to be thicker in the rim of liver lobes than other area in the liver lobe. Liver parenchyma was arranged in an unlimited hepatic lobules, which composed of polygonal hepatocytes organized as irregular, radial interconnecting cords or laminae of o
... Show MoreDBN Rashid, International Journal of English Linguistics, 2019 - Cited by 2
The current study included a detail morphological study of all parts of the species Ipomoea carnea Jacq. (Convolvulaceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied and there are photographs for all the parts were putted.
Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.
... Show MoreCertain bacterial and viral infectious agents may play a role in the activation of inflammation in atherosclerosis lesions. Epidemiological studies indicate that infectious agents may predispose patients to atherosclerosis as Infections have been associated with an increased risk of this disease. Moreover, a positive antibody status has been detected against some infectious organisms associated with atherosclerotic rupture. Infectious agents found in human atheroma, which may directly cause or accelerate atherosclerosis , include many pathogens but the present study focused on Helicobacter pylori, hepatitis B virus surface antigen and C. In order to evaluate the possible association between H. pylori, HBV, and HCV infections and the risk of
... Show MoreThe purpose of this study is testing the effect of orgnizational learning in orgnizational Effectivness an applied study in Al-hiqma Jordinan Medecine Company . study sosiety 88 manegers sleect 80 of them .study used SPSS to test the hypothesis.study reachs to significant conculctions
The current paper aims to identify potential factors associated with employees’ intentions to leave information and communication technology companies in Iraq. There is evident variability in the literature regarding these factors; hence, a factor analysis approach was employed to identify these factors within the surveyed environment. Due to the difficulty in precisely delineating the size of the research population, a purposive sampling method was employed to reach an appropriate number of respondents within the aforementioned companies. A total of 288 employees responded to the survey conducted via Google Forms. The test results revealed the presence of five primary factors associated with employees’ intentions to leave, name
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