The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
Research summary
Praise be to God, Lord of the worlds, and prayers and peace be upon the one who was the most eloquent of people in language and the most eloquent of them in eloquence, our Master Muhammad (peace and blessings of God be upon him).
To proceed... There is no doubt that many studies have preceded me in talking about chalk, each according to his own destination and view, and what I do not deny is that I benefited a lot from it, and it provided me with a lot of valuable information, and I liked to be one of those study pens, trying as much as possible To add something new and different in the study, far from similarity and repetition. Especially in the Abbasid study.
The babble in the Abbasid society was d
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« This paper presents the indicators of the development of excellent public relations in the institutions of higher education that are possible for three contextual variables: institutional, professional, professional, and effective communication. Therefore, the study used six indicators to measure the excellent public relations in institutions of higher education and scientific research. These indicators are based on the theory of excellence in public relations . Research Objectives: The aim of the research paper is to uncover the institutional, professional, and professional indicators of effective communication of excellent public relations in higher education institutions. Resea |
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The Hbl toxin is a three-component haemolytic complex produced by Bacillus cereus sensu lato strains and implicated as a cause of diarrhoea in B. cereus food poisoning. While the structure of the HblB component of this toxin is known, the structures of the other components are unresolved. Here, we describe the expression of the recombinant HblL1 component and the elucidation of its structure to 1.36 Å. Like HblB, it is a member of the alpha-helical pore-forming toxin family. In comparison to other members of this group, it has an extended hydrophobic beta tongue region that may be involved in pore formation. Molecular docking was used to predict possible interactions between HblL1 and HblB, and suggests a head to tail dimer might f
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In this research, the researcher sheds light on the greatness of the horrors (Al-Hashr) enlightened by the Holy Quran, explaining his dangerous details, his horrors, and his frightening changes. -35-36-37
Perhaps the most prominent motivations for the research and its justification is to remind people of the days of God Almighty, and the mention of the insect always pushes the believer to do honorable, and avoid sins, over the days, and prepare for the time of the resurrection, in the hands of knowing a scientist.
In order to identify the subject of entomology and its contents, the researcher based his study on the scientific methodology, it has excavated the origin of the entomology and its
Palladium nanoparticles are produced by Polyol method. The characterization of the Pd nanoparticle has been conducted by various techniques such as SEM and AFM. The results of Pd powder showed that the particle size is directly proportional to the temperature and the reaction time. The optimum conditions for obtaining minimum nanoparticles size are 45 oC reaction temperature and 60 min reaction time and the smaller particle size achieved is equal to 25 nm. The optical limiting of smaller size nanoparticles has been studied. The palladium nanoparticles appear to be attractive candidates for optical limiting applications.
Language is the realistic and sensitive basis for any communication between two or more parties. It is an important workshop that prepares meanings and coding them according to a linguistic structure governed by agreed rules that speak to and coexist with everyone.
Whereas the forms of communication are: personal, mediator and mass, none of them can move away from language in their dealings and communication patterns. Since each has its own characteristics and skills, it must be launched in its fields through verbal and non-verbal symbols and wears the elements of influential language as intended.
It makes the recipient face two things: whether he fails to understand those symbols hence its purpose fail, or he meditates s
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Mass customization under the internet of things
The population density witnessed by the capital, Baghdad, due to successive wars and unemployment, is linked to the phenomenon of urbanization, which is a global phenomenon that means the increasing tendency of the rural population to reside in cities (urban), especially concentration in the capital, Baghdad. Therefore, the phenomenon of urbanization is associated with 3 terms: migration, countryside, and city. Migration is when a person or a group leaves their place of residence to move to live in another place with the intention of staying in the new place for a long time. As for the countryside: they are the areas surrounding cities usually, and the countryside is characterized by natural and agricultural areas and is considered an outle
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Language is an instrument, a tool of culture and a way of communication between the past and the present. No one can know the treasure of human thought and experience in the fields of history, poetry and prose without language as an instrument of communication between cultures and peoples. Language under this description faces many problems, the most important of which is linguistic globalization, which means the flow rate of the strongest language, which has elements of power, domination and control over other languages. In this article, we consider linguistic globalization as a serious problem faced by every language, and we consider its main shortcomings and advantages and its impact on the language and ways of protecting the Arabic lang
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