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The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen

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.

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles facing the application of electronic banking An exploratory: study of the opinions of a sample of bank employees operating in the city of Nasiriyah

Electronic banking plays a prominent role in providing the best banking services and upgrading the banking sector for the better, so this study aimed to shed light on the most prominent obstacles that prevent the application of electronic banking in banks operating in the city of Nasiriyah, and in order to achieve this goal the researcher used the descriptive analytical approach And through a questionnaire form that was distributed to a group of employees, numbering (60) employees in the upper, middle and operational departments in a number of branches of private banks operating in the city of Nasiriyah, namely (the Iraqi Trade Bank, the Gulf Commercial Bank, the Bank of Baghdad, the Union Bank of Iraq), which represented The stu

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
A comparative study of the pivotal characters in the novel "Al-Shahz" and the script "Hamoon": بررسی تطبیقی شخصیت¬های محوری در رمان «الشحّاذ» و فیلم‌نامۀ «هامون»

The novel is the revelation of the attitudes of every age. And the writers do not know the winner of their stroke to express these events، The research has been working on a descriptive-analytical approach based on the American Comparative School، Al-Shahez's novel explores the work of the nobly and the film by Hamoun by Dariush Mehrjui By relying on the main characters of these two narratives, they depict a picture of Egypt and Iran From the symbolic lines of these works. In fact, the authors of this research have tried to initiate the introduction and analysis of these two works In fact, the authors of this research have tried to initiate the introduction and analysis of these two works.

 The results of the research show that

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Paleoecology of Albian – Santonian succession of Surdash to Shaqlawa area, NE Iraq

Three formations to be studied along Surdash, Qallat, Khalakan, Hezob, Sektan, Degala
and Shaqlawa areas in the Sulaimaniya and Erbil governorates, NE Iraq. These are: Dokan,
Gulneri and Kometan formations. The paleoecology and depositional environment of these
formations are determined by studying the ecology of the planktonic and benthic
foraminifera.
The depositional environment of are ranged from the continental shelf to the abyssal,
and the paleotemperature, salinity and paleoclimate were discriminated in each section
along the study area.

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Publication Date
Fri Feb 26 2021
Journal Name
Iraqi Journal Of Science
Antibacterial Susceptibility of Clinical Isolates of Klebsiella pneumoniae in Nigeria to Carbapenems

The emergent bacterial resistance to antibiotics, most especially Carbapenems, has become a common phenomenon. The aim of the recent study was the observation and evaluation of the antibacterial susceptibility of Klebsiella pneumoniae in clinical specimens to different Carbapenems. One hundred isolates of K. pneumoniae isolated from different clinical sites, such as leg, caesarean section (CS), head, buttock, breast, thigh, and arm were tested. Using disc diffusion method, the isolates were tested for susceptibility to different antibiotics including Tobramycin, Ciprofloxacin, Aztreonam, Colistin sulphate, Ceftriaxone, Cefepime, Cefoxitin, Ceftazidime, Ertapenem, Meropenem, and Imipenem. The results were interpreted acc

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Publication Date
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Utilization of GIS to Generate a Digital Geotechnical Map of Baghdad City
Abstract<p>The Geographic Information System (GIS) is considered one of the most prominent programs used to collect, analyze, display, process, and produce geographic information maps for a specific purpose. It is also considered one of the modern database programs. Additionally, we can perform statistical analysis within GIS on predefined data to produce quantitative results. In this study, data was collected from more than 80 engineering projects established in Baghdad City from soil investigation reports for the projects. Geographic information systems were used to produce objective maps showing the variation in the bearing capacity of shallow foundations in the soil of Baghdad Governorate. I</p> ... Show More
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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of College Of Education
Publication Date
Sun Oct 01 2017
Journal Name
13th International Symposium On Fiber-reinforced Polymer Reinforcement For Concrete Structures Frprcs 13
Publication Date
Fri Nov 02 2018
Journal Name
Aci Special Publication
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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFECT OF CULTIVATION DATES AND DIFFERENT SOURCES OF SOIL FERTILIZATION ON VEGETATIVE CHARACTERISTICS, QUALITY AND YIELD OF BROCCOLI

This field experiment was conducted at Research Station B, Department of Horticulture and Landscape Engineering, College of Agricultural Engineering Sciences, University of Baghdad, Jadiriyah during the fall season of 2019-2020 to evaluate the effect of cultivation dates and soil fertilization source on the growth, yield and quality of broccoli. A split plot design within the RCBD design with three replicates was applied as the Max F1 hybrid broccoli seedlings were transferred to the field at two dates 25, Sep. 2019 and 15, Oct. 2019, which were symbolized as A and B, respectively, and occupied at the main plot. After two weeks of cultivation, the soil fertilizers were applied three times during the season in 20 days between each applicati

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Publication Date
Fri Jul 25 2014
Journal Name
Modern Sport
Analyze study for some biomechanics variables to jump shoot skill from different spots with and without defense to basketball youth players in 3x3

The research to knows some biomechanics variables in different spots with and without players in basketball youth players and analysis by using destructive method in surfing study and the research were applied for jump shoot from one of basketball players in ( middle , left , right ) in side zone and out of zone also from three point shoot with and without defense and we depend on successful shoot on analyze .The results and conclusions that center of weight of the player on standby on high and knee angel and hips were more wide also the two angle of wrist , elbow on start of shooting be more wide with defender more than without defender .the maximum high center of weight and shooting angle and ball entrance being less degree with defender

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