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

Scientists were interested in the statement of the concept of companions and the definition of the companion in terms of his status or his novel or inherent to the Prophet of Allah (peace be upon him) and was for those who did not walk in the translations and the abundant share in this work, and among these scientists Hafiz Shams al-Din al-Dhahabi, which was translated to the companions His books, indicating their status and effort, and who had a novel of them - what we will see in the folds of the research, God willing -

The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.

It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa

The sustainability of the individual and society get great interest in contemporary studies,
Considering the rebuilding of the society cultural values as the most important goals, which
prompted many researchers to explore ways and social elements of sustainability and the most
important urban and architectural vocabulary achieving it, thus, the search will be directed
towards the human being within the social dimensions of sustainability, his belonging and
awareness of identity through the employment of local heritage in the contemporary product.
The literatures confirmed the continuity of heritage vocabulary in the contemporary product, accordingly the research problem was defined as: "The visual continuity of the her

The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c

Despite the artistic importance that Assumption intertextuality in technical studies, it is indispensable for the artist and writer whatever, Intertextuality s is not a coincidence, is not correct to be so, so that human culture is governed by Trait obstetrics and conclusion shows and the longer the life of culture, whatever it be more fortunate the correlation between the present and the past. From this point the problem of current research was founded in the detection of overlapping contexts in contemporary art between intertextuality and quotation, and concluded by identifying the most important terms in the search, while the second chapter highlighted the intertextuality in contemporary artistic discourse and the types of intertextua

. The concepts of structural flexibility became one of the important goals in the design phases to reach high performance in architecture. The pioneering projects and ideas that linked architecture with technologies and scientific innovations appeared, with the aim of reaching projects that mix the concepts of flexibility with the development of machine thought and modern technology to meet the functional, environmental, and aesthetic requirements for human wellbeing. The aim of this paper is to identify the mechanisms used in order to reach flexible structural systems capable of accommodating technological changes and developments. The research hypothesizes that the structural design according to the concepts of flexibility achieves high s

It is not available for us to go back in time and see plays old and it plays giants tragedy ancient Greek (Aeschylus, Sofokls, and yourbedes) through the eyes of a generation ago, and if we were able to go back to Ntegathm play it is certain that we will not taste or Nstassig for much of what we see from these offers will not afford the traditional religious rituals, which was accompanied also dance and music in the style of ancient Greek play was representing a large part of the theater see manifestations Can our eyes and ears we twentieth century audience to accept those appearances, and it was then?
Inevitably it will look like a museum bycollection not only. So we find ourselves in the light of the foregoing forced When you do rem

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified