This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

International news websites, including Russia Today, pay special attention to the media image of Afghan women, especially after the Taliban movement took control of Afghanistan. Therefore, it was necessary to know the image of the Afghan woman, the fate of the rights she acquired in recent years, and the transformations that affected her after the Taliban took control of the government, and studied them on international news sites, specifically Russia Today.

          The researcher summarized the problem of this study in the following question: What is the media image of the Afghan woman on the Russia Today news site?

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

A field experiment was conducted at the experimental field of botanical garden, faculty of science, university of Baghdad, in order to study the effect of plant density on growth and yield of two local cultivars of sunflower (Sin Althieb and Shumose). The densities used were 4.4 and 8.8 plant/m². The results showed difference between cultivars in their agronomic traits and their yields. There was a significant increase in plant height and leaf area index by increasing the plant density, while head diameter, number of seeds and leaf area decreased. But the most significant effect was the increasing in yield and biological yield by increasing the plant density. There was an increase by 72% and 58% in the yield and 79% an

The Concept of the Constitution and the most Important of Human Rights

The Holy Koran is the highest text in the eloquence, It is one of the
important sources of the linguistic syntactic and eloquent study; it impacts
upon these sciences Avery intense impact through advancing its verses as an
argument in the confirmation of the significance of the term
The holy Koran was and still the fountain of the linguistic studies, as
they tend towards it since the second century of the hegira. So this research is
a study of the expressive terms concerning the rain in the holly Koran, a
linguistic study; it aims to study the term concerning its linguistic and
conjugate significance and its expression concerning the rain through reality
and metaphor.

اهتمام العلماء العرب بالحروف مبينين معانيه موضحين مقاصده 

يتناول البحث مدى المسؤولية المدنية المترتبة على وزارة الداخلية عن اعمال منتسبيها

Background: Whey protein is the green-yellow colored, liquid portion of the milk, and it is also called the cheese serum, it is obtained after the separation of curd, during the coagulation of the milk. It contains a considerable amount of α-helix pattern with an evenly distributed hydrophobic and hydrophilic as well as basic and acidic amino acids along with their polypeptide chain. The major whey protein constituents include β-lactoglobulin (β-LG),α-lactalbumin (α-LA), immunoglobulins (IG), bovine serum albumin (BSA), bovine lactoperoxidase (LP), bovine lactoferrin (BLF) and minor amounts of a glycol macro peptide (GMP). Osseointegration can be defined as a process that is immune driven which leads to the formatio

تعد التنمية المستدامة حق للكل البشرية وانها تهدف لتطوير المجتمعات البشرية من كافة النواحي وبشكل دائم وهي تهدف في القضاء على الفقر والجوع وهذه الظاهر ظاهرة منتشرة في العراق اذ ان المواطنين فيه يعشون في حالات تفرقة ودائما هم في حالات حروب اويعيشون في حصار اقتصادي او في اوقات كثيرة يعشون باوقات ازمات مما يجعلهم في فقر دوري ارض لتطبيق هدف التنمية المستدامة الذي ينص على القضاء على ،