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.
Vehicular ad hoc network (VANET) is a distinctive form of Mobile Ad hoc Network (MANET) that has attracted increasing research attention recently. The purpose of this study is to comprehensively investigate the elements constituting a VANET system and to address several challenges that have to be overcome to enable a reliable wireless communications within a vehicular environment. Furthermore, the study undertakes a survey of the taxonomy of existing VANET routing protocols, with particular emphasis on the strengths and limitations of these protocols in order to help solve VANET routing issues. Moreover, as mobile users demand constant network access regardless of their location, this study seeks to evaluate various mobility models for vehi
... Show MoreResearch title: Ruling on abortion in Sharia and law.
The importance of research: Projection is of great importance because it touches the life of a living being who enjoys human qualities. However, this organism often wastes its rights and does not protect its human beings. These souls are lost in millions by the sake of casual desire or hidden desire.
The research plan: The research dealt with an introductory topic, four topics, and in each topic there are demands, branches, and a conclusion.
The most important findings of the study: The ruling on aborting the fetus in the Sharia is only permissible (and the necessity is valued at its va
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A disagreement has arisen among scholars regarding the ruling on historical statues and monuments in Muslim countries, especially after the Taliban blew up some huge historical statues, and we have witnessed different positions that reach the point of contradiction, each claiming to be right, and now that the crisis has passed and the intensity of the dispute has subsided, I see It is appropriate to discuss this issue calmly, without drifting behind this or that party, to find out the legal position on these statues and monuments.
I presented the most prominent modern opinions related to the subject and discussed them in this research, which I called (Sharia’s position on historical statues and monuments), in which I tried to reach
The present investigation was conducted to evaluate the effect of the crude extracts mixture of three plants (Tribulus terrestris, Phoenix dactylifera and Nasturtium officinale) on semen quality,sex hormones and reproductive performance of mature male mice. A group of 25 male mice given 150mg/kg/day of the powder of the plants mixture with the food for four weeks and another three groups of 25 animals each given intraperitoneal injection from each of the aqueous and ethanolic extracts with a doses 75, 150, and 300mg/kg/day for two weeks. A remarkable increase in sperm concentration and motility with a decreased abnormal morphology was obtained in the experimental groups. A significant increase in hormones level were recognized in most grou
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Low temperature and high relative humidity in the spring season led to decrease of field emergence ratio and growth in maize. Planting dates and seeds stimulation can be appropriate fix. Field experiment was conducted in the two spring seasons of 2022 and 2023. Randomize complete block design with split-plot arrangement and four replications was used. Planting date treatments (February 15th, March 1st and 15th and April 1st, 15th) were placed in main plots. Seeds stimulation treatments (potassium nitrate 6 mg L-1 + licorice extract 6 g L-1 as well as treatment of soaking with distilled water only) were placed in subplots. Seeds stimulation (potassium nitrate+licorice extract) or planting date of February 15th were superior at traits of fiel
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