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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.
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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.

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Publication Date
Tue May 20 2008
Journal Name
Journal Of Planner And Development
The use of mathematical formulas to control river pollution Study area Diyala River within the city of Baquba
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Pollution of the aquatic environment and the depletion of the natural resource cause imbalance in the natural balance of the river environment and contributes to the deterioration of life and the killing of living organisms. Most of the old and modern cities and urban centers were set up close to the rivers because water enters the main lifeblood and all its facilities. The proximity of cities to rivers caused environmental problems resulting from the dumping of residues of these cities to a large and continuous, these wastes include all uses of the city (industrial, agricultural, residential and commercial) and others. The accumulation of these wastes inside the rivers water kills life and makes them unsuitable for various uses to bury

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The effects of Internet use on university’s students: “A Study on a Sample of Jordanian University’s students "
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The effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as  cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1.   What are the effects of Internet’s use on students?2. What is   the relationship between the effects and demographic variables such as  gender, age, family size an

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Tribal separation and its relation to the organization of the community from the point of view of tribal sheikhs Field study in the City of Baghdad Sadr City model))
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One of topics that occupied alarge area  in Iraqi  society  at the moment is the  issue( of tribal  separation and its  relation  to the organization of  the community ) so we see in the civilizations and heritage  of each community aset  of provisions and laws that take the form of status   customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within  the subject and this can only be  achieved  from the social co

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Publication Date
Sat Dec 31 2022
Journal Name
Res Militaris
Deterritorialized States Within the Framework of Public International Law
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one of the most important consequences of climate change is the rise in sea levels, which leads to the drowning of some low-lying island states, which leads to them losing the elements of statehood and thus affecting their status as a state, this resulted in several proposals made by the jurisprudence of international law to solve this issue, perhaps the most important of which is the idea of the government in exile, and the proposal to continue recognition of submerged countries, in a way that makes it possible to talk about a new concept of states represented by deterritorialized states, all of which are ultimately proposals that contain great difficulties that hinder their implementation in reality.

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
"Social affiliation and its relation with compliance for Iraqi expatriates students"
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Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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Publication Date
Sat Aug 13 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of e-marketing on the quality of the insurance service: Applied research in the National Insurance Company
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This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
The Influence of Alkaline Treatment of Recycled Natural Materials on the Properties of Epoxy Resin Composites
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Natural fibers and particles reinforced composites are being broadly used due to their bio and specific properties such as low density and easy to machine and production with low cost. In this work, water absorption and mechanical properties such as tensile strength, flexural strength and impact strength of recycled jute fibers reinforced epoxy resin were enhanced by treating these fibers with alkaline solution. The recycled jute fibers were treated with different concentration of (NaOH) solution at (25 0C) for a period of (24) hours. From the obtained results, it was found that all these properties are improved when fibers treated with (7.5wt% NaOH) related to untreated fibers. Conversely, the mentioned properties of composit

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students
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The current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Building a Management System to Control the Construction Claims in Iraq
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The paper deals with claims in construction projects in Iraq and studies their types, causes, impacts, resolution methods and then proposes a management system to control the impacts of claims. Two parts have been done to achieve the research objective (theoretical part and practical part). The findings showed that the main types of the claims are extra work claims, different site condition claims, delay claims and the main causes of the claims are variation of the orders, design errors and omission, delay in payments by owner, variation in quantities and scheduling errors. The claims have bad impacts on the cost by increasing (10% to 25%) and also on the duration of the project by increasing from (25% to 50%).The negotiation is the main

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Publication Date
Wed Jan 01 2025
Journal Name
Modern Sport
Vertical Resistance and Its Relationship with Speed-Strength and Biomechanical Variables During the Takeoff Phase and the Performance of Selected Activities in Individual and Team Sports
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Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia

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