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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Among a collection of leafhoppers from Erbil Province in Kurdistan/Iraq, a new species of the genus Arboridia Zakhvatkin, 1946 was designated and described here as a new species to the science. The erection of this species was mainly built on the external characters included the male genitalia. Sites and dates of collections so as the host-plants were verified.
The earth-air heat exchanger (EHX) has a promising potential to passively save the energy consumption of traditional air conditioning systems while maintaining a high degree of indoor comfort. The use of EHX systems for air conditioning in commercial and industrial settings offers several environmental benefits and is capable of operating in both standalone and hybrid modes. This study tests the performance and effectiveness of an EHX design in a sandy soil area in Baghdad, Iraq. The area has a climate of the subtropical semi-humid type. Ambient air temperatures and soil temperatures were recorded throughout the months of 2021. During the months of January and June, the temperatures of the inlet and outflow air at varying air veloci
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Cranberry (Vaccinium macrocarpon) is a North American natural fruit. consumed as food and used for health promotion and prevention of various diseases. Aim. The present study was designed to evaluate the protective effect of cranberry fruit extract on nephrotoxicity induced by cisplatin in mice by measuring selected oxidative stress markers. Methods. Twenty-eight male albino mice were used in this study. The animals were divided into 4 groups as follows: Group I [Negative Control]/orally-administered normal saline for 7 successive days; Group II [Orally-administered cranberry fruit extract alone (200 mg/kg) for 7 successive days; Group III/Mice IP injection with cisplatin (12mg/kg) on day 7 and; Group IV [Orally-administered cr
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In this study, the potential of adsorption of amoxicillin antibiotic (AMOX) from aqueous solutions using prepared activated carbon (AC) was studied. The used AC was prepared from an inexpensive and available precursor (sunflower seed hulls (SSH)) and activated by potassium hydroxide (KOH). The prepared AC was examined for its ability to remove AMOX from aqueous contaminated solutions and characterized with the aid of N2 -adsorption/desorption isotherm Brunauer–Emmett– Teller, scanning electron microscopy, energy-dispersive X-ray spectroscopy and Fourier-transform infrared. Zeta potential of the prepared activated carbon from sunflower seed hulls (SSHAC) were studied in relation to AMOX adsorption. The physical and chemical propert
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