Preferred Language
Articles
/
jpgiafs-997
Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements.
...Show More Authors

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The research reached a set of conclusions, the most prominent of which is. The emergence of fundamental differences between the applications of the small and medium-sized enterprises standard on the one hand and the applications of the unified accounting system on the other hand, and this is what appears in the table of the impact of adopting the International Financial Reporting Standard for Small and Medium Enterprises before and after implementation. Simplifying the accounting measurement and disclosure requirements within the SMEs standard enables Iraqi companies to apply it and thus prepare globally comparable financial statements, which increases the chances of foreign companies entering to invest in Iraq. The research recommended the necessity of developing an effective system for the transition to the international financial reporting standard for small and medium-sized enterprises and removing the obstacles that face small and medium enterprises when implementing it.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Enhancement the sensitivity of humidity sensor based on an agarose infiltration reflection-type photonic crystal fiber interferometer
...Show More Authors

Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and study the characterization of a relative humidity sensor based on a polymer-infiltrated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) reflection mode. The fabrication of the sensor only involves splicing and cleaving Photonic Crystal Fiber (PCF) with Single Mode Fiber (SMF). A stub of (LMA-10) PCF spliced to SMF (Corning-28). In the splice regions. The PCFI sensor operation based on the adsorption and desorption of water vapour at the silica-air interface within the PCF. The sensor shows a high sensitivity to RH variations from (27% RH - 95% RH), with a change in its reflected powe

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Italian Journal Of Pure And Applied Mathematics
Co-small monoform modules
...Show More Authors

he concept of small monoform module was introduced by Hadi and Marhun, where a module U is called small monoform if for each non-zero submodule V of U and for every non-zero homomorphism f ∈ Hom R (V, U), implies that ker f is small submodule of V. In this paper the author dualizes this concept; she calls it co-small monoform module. Many fundamental properties of co-small monoform module are given. Partial characterization of co-small monoform module is established. Also, the author dualizes the concept of small quasi-Dedekind modules which given by Hadi and Ghawi. She show that co-small monoform is contained properly in the class of the dual of small quasi-Dedekind modules. Furthermore, some subclasses of co-small monoform are investiga

... Show More
View Publication Preview PDF
Scopus
Publication Date
Fri Jan 19 2024
Journal Name
Research Journal Of Pharmacy And Technology
Cutoff Point Measurement of the waist circumference for the diagnosis of Metabolic Syndrome in Iraqi university students
...Show More Authors

Background: Metabolic syndrome (MetS) is a collection of connected cardiovascular risk factors that characterizes the complicated illness. The waist circumference cutoff point fluctuation has so far defined Mets. Objective: This study aimed to determine the cutoff point for WC in healthy Iraqi adults. Methods: This cross-sectional survey establishes the standard value for WC among 300 healthy university students in Wasit city, Iraq. They are aged between 18-25 years. The receiver operator characteristic (ROC) curve was used WC to predict the presence of two or more risk factors for MetS, as defined by IDF. Results: The cutoff level yielding maximum sensitivity and specificity for predicting the presence of multiple risk factors was

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
...Show More Authors

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2024
Journal Name
Journal Of Krishna Institute Of Medical Sciences University
Study of CD31 IHC expression in dysplastic and malignant lesions of the cervix and its correlation to IHC expression of HPV (16E6 + 18E6)
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
A Comparative Study on the Double Prior for Reliability Kumaraswamy Distribution with Numerical Solution
...Show More Authors

This work, deals with Kumaraswamy distribution. Kumaraswamy (1976, 1978) showed well known probability distribution functions such as the normal, beta and log-normal but in (1980) Kumaraswamy developed a more general probability density function for double bounded random processes, which is known as Kumaraswamy’s distribution. Classical maximum likelihood and Bayes methods estimator are used to estimate the unknown shape parameter (b). Reliability function are obtained using symmetric loss functions by using three types of informative priors two single priors and one double prior. In addition, a comparison is made for the performance of these estimators with respect to the numerical solution which are found using expansion method. The

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Teaching Strategy Based on the Cognitive Model of Daniel in the Development of Achievement and the Motivation of learning the School Mathematics among the Third Intermediate Grade Students
...Show More Authors

This research aims to examine the effectiveness of a teaching strategy based on the cognitive model of Daniel in the development of achievement and the motivation of learning the school mathematics among the third intermediate grade students in the light of their study of "Systems of Linear Equations”. The research was conducted in the first semester (1439/1440AH), at Saeed Ibn Almosaieb Intermediate School, in Arar, Saudi Arabia. A quasi-experimental design has been used. In addition, a (pre & post) achievement test (20 Questions) and a (pre & post) scale of learning motivation to the school mathematics (25 Items) have been applied on two groups: a control group (31Students), and an experimental group (29 Students). The resear

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Opportunities for establishing business incubators in IraqTo support microenterprises
...Show More Authors

Business incubator is a new effective mechanism in developing small projects through its introductions of a new integral system of services. It aims at supporting and developing making new projects. Hence, there is a big number of factors that are interrelated in the processes of preparation for those projects. Those factors are: organizing the incubator and the market available for the projects attached to them and the work programs which will have to be implemented. Those small projects represent more than 98% of the total work institutions in the world. Also it has become responsible for a ration reaching half of the national output of those countries. These projects have created between 40 to 80% of job opportunities availabl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Studying the partial substitution of barium with cadmium oxide and its effect on the electrical and structural properties of HgBa2Ca2Cu3O8+δ superconducting compound
...Show More Authors

View Publication
Scopus (24)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Asking for permission and its legal ruling
...Show More Authors

Praise be to God, Lord of the Worlds, and the best blessings and peace be upon our master Muhammad and all his family and companions, and those who follow them with goodness until the Day of Judgment. . And after:

God created man in the best manner, and subjugated the universe to him and favored him over the rest of creation when he gave him a mind to contemplate and know how to distinguish between the harmful and the beneficial, the bad and the good, in order to exploit him in achieving the meaning of worship, because it is the highest goal of his creation. God Almighty said (And I did not create the jinn and mankind. Except that they worship them.” [Al-Dhariyat: 56]

If knowing what is harmful from what is beneficial a

... Show More
View Publication Preview PDF