Preferred Language
Articles
/
jpgiafs-438
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
...Show More Authors

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 financial departments of the Palestinian and Libyan businesses.

The results of the research showed a the implementation of IFRS has many advantages and benefits, the most important of which is improving the quality of disclosed financial information, and increasing the level of disclosure and transparency in financial reports.

The study also recommended that small and medium-sized enterprises of the Palestinian and Libyan businesses should comply with the IFRS to improve the quality of information financial reports.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Aug 01 2024
Journal Name
Advances In Science And Technology Research Journal
Power Predicting for Power Take-Off Shaft of a Disc Maize Silage Harvester Using Machine Learning
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Petrophysical Analysis of Well Logs for Asmari Reservoir in Abu Ghirab Oil Field, South Eastern Iraq
...Show More Authors

The present study includes the evaluation of petrophysical properties and lithological examination in two wells of Asmari Formation in Abu Ghirab oil field (AG-32 and AG-36), Missan governorate, southeastern Iraq. The petrophysical assessment was performed utilizing well logs information to characterize Asmari Formation. The well logs available, such as sonic, density, neutron, gamma ray, SP, and resistivity logs, were converted into computerized data using Neuralog programming. Using Interactive petrophysics software, the environmental corrections and reservoir parameters such as porosity, water saturation, hydrocarbon saturation, volume of bulk water, etc. were analyzed and interpreted. Lithological, mineralogical, and matrix recogniti

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Energy Reports
Global solar radiation prediction over North Dakota using air temperature: Development of novel hybrid intelligence model
...Show More Authors

View Publication
Scopus (71)
Crossref (68)
Scopus Clarivate Crossref
Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
...Show More Authors

View Publication
Scopus (5)
Scopus Clarivate Crossref
Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Bridge Engineering
Novel Demountable Shear Connector for Accelerated Disassembly, Repair, or Replacement of Precast Steel-Concrete Composite Bridges
...Show More Authors

A novel demountable shear connector for precast steel-concrete composite bridges is presented. The connector uses high-strength steel bolts, which are fastened to the top flange of the steel beam with the aid of a special locking nut configuration that prevents bolts from slipping within their holes. Moreover, the connector promotes accelerated construction and overcomes the typical construction tolerance issues of precast structures. Most importantly, the connector allows bridge disassembly. Therefore, it can address different bridge deterioration scenarios with minimum disturbance to traffic flow including the following: (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (

... Show More
View Publication Preview PDF
Scopus (76)
Crossref (60)
Scopus Clarivate Crossref
Publication Date
Wed May 01 2013
Journal Name
Journal Of Drugs In Dermatology (jdd)
Melanocytes Transplantation in Patients With Vitiligo Using Needling Micrografting Technique - JDDonline - Journal of Drugs in Dermatology
...Show More Authors

AbstractBACKGROUND: Some cases of vitiligo require melanocyte transplantation, but these surgical techniques have varying degrees of success. OBJECTIVES: To perform melanocytes transplantion in patients with vitiligo using a new needling micrografting technique. PATIENTS and METHODS: This interventional case study took place at the Department of Dermatology and Venereology at Baghdad Teaching Hospital from December 2010 to September 2011. Twelve patients with vitiligo were included. A split-thickness skin graft was taken from the normal area and cut into micropieces ranging from 0.1 mm to 0.3 mm in diameter. The recipient area was anesthetized, and the micrografts were then implanted into the dermis using the needling technique. The number

... Show More
View Publication
Publication Date
Wed May 08 2019
Journal Name
Digest Journal Of Nanomaterials And Biostructures
IMPROVING SENSITIVITY OF In 2 O 3 AGAINST NO 2 TOXIC GAS BY LOADING TIN OXIDE
...Show More Authors

The paper discusses the structural and optical properties of In 2 O 3 and In 2 O 3-SnO 2 gas sensor thin films were deposited on glass and silicon substrates and grown by irradiation of assistant microwave on seeded layer nucleated using spin coating technique. The X-ray diffraction revealed a polycrystalline nature of the cubic structure. Atomic Force Microscopy (AFM) used for morphology analysis that shown the grain size of the prepared thin film is less than 100 nm, surface roughness and root mean square for In 2 O 3 where increased after loading SnO 2 , this addition is a challenge in gas sensing application. Sensitivity of In 2 O 3 thin film against NO 2 toxic gas is 35% at 300 o C. Sensing properties were improved after adding Tin Oxi

... Show More
Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Overlapping Structure Detection in Protein-Protein Interaction Networks Using a Modified Version of Particle Swarm Optimization
...Show More Authors

In today's world, the science of bioinformatics is developing rapidly, especially with regard to the analysis and study of biological networks. Scientists have used various nature-inspired algorithms to find protein complexes in protein-protein interaction (PPI) networks. These networks help scientists guess the molecular function of unknown proteins and show how cells work regularly. It is very common in PPI networks for a protein to participate in multiple functions and belong to many complexes, and as a result, complexes may overlap in the PPI networks. However, developing an efficient and reliable method to address the problem of detecting overlapping protein complexes remains a challenge since it is considered a complex and har

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Iraqi Journal Of Biotechnology
Molecular Detection of Candida spp. Isolated from Female Patients Infected with COVID-19 in Baghdad City
...Show More Authors

Abstract: Coronavirus disease 2019 (COVID-19) is an infectious disease with severe acute respiratory syndrome and first recognized in Wuhan, China, and it has since spread to the world, resulting in the coronavirus pandemic to 2020. The present study aimed to evaluate Molecular study of some types of vaginal fungi isolated from recovered women from Covid-19 in Baghdad governorate. The study was conducted on 213 samples collected between December 2021 and March 2022, where the number of positive samples reached 188 with percentage 88.26%, while the number of negative samples reached 25 with percentage 11.73% by taking vaginal swabs from various female patients in Al- Kadhimiya Teaching Hospital. Three of Candida spp. were isolated: Candida a

... Show More
Publication Date
Tue Dec 15 2020
Journal Name
Journal Of Pharmaceutical And Biological Sciences
Fascinating approach for using metabolites products of living microorganisms as reducing agents for preparing silver nanoparticles
...Show More Authors

A crucial area of research in nanotechnology is the formation of environmentally benign nanoparticles. Both unicellular and multicellular play an important role in synthesis nanoparticles through the production of inorganic materials either intracellularly or extracellularly. The agents (pigments, siderophores, cell extracted metabolites and reducing compounds) were used to prepare silver nanparticles with different sizes and shapes. The color variations (dark yellow, slightly dark yellow and golden yellow) arising from changes in the composition, size, and shape of nanoparticles, surrounding medium can be monitored using UV-visible spectrophotometer. These effects are due to the phenomena called surface plasmon resonance. The silver nanopa

... Show More
View Publication
Crossref