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

We define and study new ideas of fibrewise topological space namely fibrewise multi-topological space . We also submit the relevance of fibrewise closed and open topological space . Also fibrewise multi-locally sliceable and fibrewise multi-locally section able multi-topological space . Furthermore, we propose and prove a number of statements about these ideas. On the other hand, extend separation axioms of ordinary topology into fibrewise setting. The separation axioms are said to be fibrewise multi-T0. spaces, fibrewise multi-T1spaces, fibrewise multi-R0 spaces, fibrewise multi-Hausdorff spaces, fibrewise multi-functionally Hausdorff spaces, fibrewise multi-regular spaces, fibrewise multi-completely regular spaces, fibrewise multi-normal

HS Saeed, SS Abdul-Jabbar, SG Mohammed, EA Abed, HS Ibrahem, Solid State Technology, 2020

Suppose R has been an identity-preserving commutative ring, and suppose V has been a legitimate submodule of R-module W. A submodule V has been J-Prime Occasionally as well as occasionally based on what’s needed, it has been acceptable: x ∈ V + J(W) according to some of that r ∈ R, x ∈ W and J(W) an interpretation of the Jacobson radical of W, which x ∈ V or r ∈ [V: W] = {s ∈ R; sW ⊆ V}. To that end, we investigate the notion of J-Prime submodules and characterize some of the attributes of has been classification of submodules.

The scholastic view of public religion differed, and this difference was on two extremes. All economic schools agreed that public debt is a monetary liquidity that was unjustly deducted from the income and output cycle as a result of the imbalance in the economic balance and the departure from the conditions of balance between aggregate demand and aggregate supply. Debt is a waste of financial resources allocated to productive accumulation. Except for the Keynesian school, which considers public debt to be an addition to aggregate demand after the decline in the role of the private sector in investment as a result of pessimistic expectations that warn of signs of economic contraction. Public debt is linked to the ex

Abstract

Through this study, I tried to identify the grammatical efforts of one of the most important authors of the footnotes that were built on the luminous benefits marked with (Explanation of Mulla Jami in Grammar), and he is Sheikh Isamah Allah Al-Bukhari, who died in the eleventh century AH, trying as much as possible to stay away from the path of tradition in repeating the efforts of Those who preceded me in explaining the grammatical efforts of many grammarians, and perhaps what helped me in this is the characteristics that characterize the notes owners that may distinguish them from other owners of grammatical authorship, as a result of what characterized the personality of the notes owners from the predominance of the in

 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

Background: Chronic periodontitis is an inflammatory disease that affects the supporting tissues of the teeth and it’s common among adults. Smoking is an important risk factor for periodontitis induces alveolar bone loss. Alkaline phosphatase enzyme is involved in the destruction of the human periodontium. It is produced by many cells such as polymorphonuclear leukocytes, osteoblasts, macrophages and fibroblasts within the area of the periodontium and gingival crevice. Osteocalcin is one of the most abundant matrix proteins found in bones and the only matrix protein synthesized exclusively there. Smaller Osteocalcin fragments are found in areas of bone remodeling and are actually degradation products of the bone matrix.The purpose of