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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
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Building a Reliable Steganography System Using Random Key in a spatial Domain of Image
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With time progress importance of hiding information become more and more and all steganography applications is like computer games between hiding and extracting data, or like thieves and police men always thieve hides from police men in different ways to keep him out of prison. The sender always hides information in new way in order not to be understood by the attackers and only the authorized receiver can open the hiding message. This paper explores our proposed random method in detail, how chooses locations of pixel in randomly , how to choose a random bit to hide information in the chosen pixel, how it different from other approaches, how applying information hiding criteria on the proposed project, and attempts to test out in code, and

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Competitive Stripping of Multi-Organic Pollutants from Contaminated Water in Bubble Column Semi-Batch
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Air  stripping  for  removal  of  Trichloroethylene  (TCE),  Chloroform  (CF)  and  Dichloromethane (DCM) from water were studied in a bubble column (0.073 m inside dia. and 1.08 m height with several sampling ports). The contaminated water was prepared from deionized water and VOCs. The presence of VOCs in feed solution was single, binary or ternary components. They were diluted to the concentrations ranged between 50 mg/l to 250 mg/l. The experiments were carried out in batch experiments which regard the bubble column as stirred tank and only gas was bubbled through stationary liquid. In this case transient measurements of VOC concentration in the liquid phase and the measured concentra

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Publication Date
Thu Dec 09 2021
Journal Name
Journal Of Polymer Research
A new generation of cable grade poly(vinyl chloride) containing heavy metal free modifier
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Abstract<p>Many additives are used to improve the performance of cables in terms of increasing their flame retardancy, thermal stability, thermal conductivity, and other characteristics. Unfortunately, most of these additives contain heavy metals. Therefore, the main objective of this study is to introduce a material representing a new generation of environmentally friendly heavy metal-free stabilizers for cable grade poly(vinyl chloride) that can compete with traditional materials in terms of performance and distinctive properties. This unique additive is Oxydtron, a synthetic silicate or simply nanocement. The tests performed are rheological properties represented by a capillary rheometry analysis, limiting o</p> ... Show More
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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Polymer Research
Morphological study of porous aromatic schiff bases as a highly effective carbon dioxide storages
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Carbon dioxide (CO2) capture and storage is a critical issue for mitigating climate change. Porous aromatic Schiff base complexes have emerged as a promising class of materials for CO2 capture due to their high surface area, porosity, and stability. In this study, we investigate the potential of Schiff base complexes as an effective media for CO2 storage. We review the synthesis and characterization of porous aromatic Schiff bases materials complexes and examine their CO2 sorption properties. We find that Schiff base complexes exhibit high CO2 adsorption capacity and selectivity, making them a promising candidate for use in carbon capture applications. Moreover, we investigate the effect of various parameters such as temperature, and pressu

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Some Mechanical Properties of Concrete by using Manufactured Blended Cement with Grinded Local Rocks
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The  use  of  blended  cement  in  concrete  provides economic, energy savings,  and ecological  benefits, and also  provides. Improvement in the properties of materials incorporating blended cements. The  major  aim  of  this  investigation  is  to  develop  blended  cement  technology using  grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement.

The main conclusion of this study was that all ty

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Toxicity Reduction of Reactive Red Dye-238 Using Advanced Oxidation Process by Solar Energy
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Decolorization of red azo dye (Cibacron Red FN-R) from synthetic wastewater has been investigated as a function of solar advanced oxidation process. The photocatalytic activity using ZnO as a photocatalysis has been estimated. Different parameters affected the removal efficiency, including pH of the solution, initial dye concentration and H2O2 concentration were evaluated to find out the optimum value of these parameters. The results proved that the optimal pH value was 8 and the most efficient H2O2 concentration was 100mg/L. Toxicity reduction percent for effluent solution was also monitored to assess the degradation process. This treatment method was able to strongly reduce the color and toxicity of reactive red dye-238 to about (99 an

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Publication Date
Thu Dec 01 2016
Journal Name
International Journal Of Scientific Research
Anatomical differences of Cerebellar vermismeasurement values in healthy adult men andwomen using MRI images
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Background: e cerebellum is divided into two hemispheres and contains a narrow midline zone called thevermis. A set of large folds are conventionally used to divide the overall structure into ten smaller "lobules". evermis receives fibres from the trunk and proximal portions of limbs, But the question is that does the cerebellum have the same measurementvalues in males and females of the same age?Material and method: e present study used 80 sectional brain MRI images (40: males, 40: females); 35-50 years old as indices of size for thevermian structures of the Cerebellum. is middle age group was taken because as known generally it could be neither an age of growth as inthe young nor of atrophy as in old individuals. e aim rega

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Publication Date
Fri Oct 01 2021
Journal Name
The Iraqi Postgraduate Medical Journal
Knowledge of Hypertensive Patients Attending Al-Imamein Kadhimein Medical City Regarding Follow-Up Visits
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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Study of vegetation cover distribution using DVI, PVI, WDVI indices with 2D-space plot
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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Surface Treatment of Epoxy/Al Composite by Dielectric Barrier Discharge (DBD) at Atmospheric Pressure
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       In this study, the surface of the epoxy/Al composite is treated using a dielectric barrier discharge (DBD) plasma in the presence of air. The epoxy composite was prepared by mixing 0.1g and 0.3 g aluminum powder with epoxy resin and its hardener in a ratio of 3:1. The surface epoxy/Al composite as a dielectric barrier layer (DB) is studied at an applied frequency of 8 kHz and at three exposure times 0, 2, and 4 min. The UV degradation process has been studied using UV-Visible spectroscopy, for these polymers. The absorbance intensity in the UV region (200–320 nm) was high. The absorbance level decreased after 2 minutes and increased after 4 min exposure time. Before exposure to plasma, the epoxy/Al composite at 0.1 g Al ha

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