The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

المستخلص

يهدف البحث إلى وضع إطار معرفي ومفاهيمي شامل لموضوع البحث, واغناء القارئ والمستفيد بالمعلومات الوافية عنه وتقليص الفجوات المعرفية للمهتمين به وقياس مدى ما هو متوفر وغير متوفر من المتطلبات الأساسية والضرورية لإنشاء صناديق التحوط في البيئة العراقية, وتمثلت صناديق التحوط بالمتغير الرئيس للبحث اما المتغيرات الفرعية فشملت (المتطلبات المالية, المتطلبات البشرية, البيئة التشريعية, الب

Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

Volcaniclastic rocks of Al Muqdadiya Formation (Pliocene) in Injana area, southern Hemrin anticline, NE of Iraq, were studied ( petrographically, physically, mineralogically and geochemically , as well as the engineering properties) to assess the suitability of volcaniclastic rocks to use them in industry as refractories. The results show that the physical and engineering properties change with the temperature change. The bulk density and the specific gravity increase by increasing temperature while the apparent porosity, water sorption and the linear shrinkage decrease. On the other hand the compressive strength increase by increasing temperature. The volcaniclastics have very low thermal conductivi

At the end of 2019, a new form of Coronavirus (later dubbed COVID-19) emerged in China and quickly spread to other regions of the globe. Despite the virus’s unique and unknown characteristics, it is a widely distributed infectious illness. Finding the geographical distribution of the virus transmission is therefore critical for epidemiologists and governments in order to respond to the illness epidemic rapidly and effectively. Understanding the dynamics of COVID-19’s spatial distribution can help to understand the pandemic’s scope and effects, as well as decision-making, planning, and community action aimed at preventing transmission. The main focus of this study is to investigate the geographic patterns of COVID-19 disseminat

The aim of this work is to learn the relationship of the stability of (β) emitter isobars with their shape for some isobaric elements with even mass number (A=152 - 162). To reach this goal firstly the most stable isobar have been determined by plotting mass parabola (plotting the binding energy (B.E) as a function of the atomic number (Z)) for each isobaric family. Then three-dimensional representation graphics for each nucleus in these isobaric families have been plotted to illustrate the deformation in the shape of a nucleus. These three-dimensional representation graphics prepared by calculating the values of semi-axis minor (a), major (b) and (c) ellipsoid axis’s. Our results show that the shape of nuclides which is represented the

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of

Background: Toxoplasma gondiiis an obligate intracellular protozoan that may infect nearly all warm-blooded animals, including humans. T gondiiis thought to infect one-third of the human population.The symptoms depending on the adequacy of the immune antiparasitic response. In humans, the main source of infection is through contact with the feces of infected cats, the final host in which the T. gondii completes its life cycle. Other source of infection occurs when drinking raw milk, ingestion of contaminated meat. Aim: This descriptive study estimated the seroprevalence and risk variables for Toxoplasma gondii infection forundergraduate students of a college of Pharmacy who were studying at University of Baghdad. The frequency rate ofToxopl