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

Abstract: The increased interest in developing new photonic devices that can support high data rates, high sensitivity and fast processing capabilities for all optical communications, motivates a pre stage pulse compressor research. The pre-stage research was based on cascading single mode fiber and polarization maintaining fiber to get pulse compression with compression factor of 1.105. The demand for obtaining more précised photonic devices; this work experimentally studied the behavior of Polarization maintaining fiber PMF that is sandwiched between two cascaded singe mode fiber SMF and fiber Bragg gratings FBG. Therefore; the introduced interferometer performed hybrid interference of both Mach-Zehnder

Heart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix

Abstract

The current research aims to reveal the extent to which all scoring rubrics data for the electronic work file conform to the partial estimation model according to the number of assumed dimensions. The study sample consisted of (356) female students. The study concluded that the list with the one-dimensional assumption is more appropriate than the multi-dimensional assumption, The current research recommends preparing unified correction rules for the different methods of performance evaluation in the basic courses. It also suggests the importance of conducting studies aimed at examining the appropriateness of different evaluation methods for models of response theory to the

Often phenomena suffer from disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. Thus emerged the need to include an estimation method implicit rating of these experimental units using the method of discrimination or create blocks for each item of these experimental units in the hope of controlling their responses and make it more homogeneous. Because of the development in the field of computers and taking the principle of the integration of sciences it has been found that modern algorithms used in the field of Computer Science genetic algorithm or ant colo

Activities associated with mining of uranium have generated significant quantities of waste materials containing uranium and other toxic metals. A qualitative and quantitative study was performed to assess the situation of nuclear pollution resulting from waste of drilling and exploration left on the surface layer of soil surrounding the abandoned uranium mine hole located in the southern of Najaf province in Iraq state. To measure the specific activity, twenty five surface soil samples were collected, prepared and analyzed by using gamma- ray spectrometer based on high counting efficiency NaI(Tl) scintillation detector. The results showed that the specific activities in Bq/kg are 37.31 to 1112.47 with mean of 268.16, 0.28 to 18.57 with

The state and partial level densities were calculated using the corresponding formulas that are obtained in the frame work of the exciton model with equidistant spacing model (ESM) and non-ESM (NESM). Different corrections have been considered, which are obtained from other nuclear principles or models. These corrections are Pauli Exclusion Principle, surface effect, pairing effect, back shift due to shell effect and bound state effect . They are combined together in a composite formula with the intention to reach the final formula. One-component system at energies less than 100 MeV and mass number range (50-200) is assumed in the present work. It was found that Williams, plus spin formula is the most effective approach to the composite