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.
The effect of applied current on protection of carbon steel in 0.1N NaCl solution (pH=7) was investigated under flow conditions (0-0.262 m/s) for a range of temperatures (35-55°C) using rotating cylinder electrode. Various values of currents were applied to protect steel from corrosion, these were Iapp.=Icorr., Iapp.=2Icorr. and Iapp.=2.4Icorr. under stationary and flow conditions. Corrosion current was measured by weight loss method. The variation of protection potential with time and rotation velocity at various applied currents was assessed. It is found that the corrosion rate of carbon steel increases with rotation velocity and
has unstable trend with temperature. The protection current required varies with temperature and it inc
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The art of synthesis is one of the most important pillars in cinematic art, as the director combines cinematic shots to produce a third shot in the mind of the recipient by various methods such as mental synthesis, analogous synthesis, rhythm synthesis, parallel synthesis and repetitive synthesis, Repetitive synthesis is one of the most important techniques in cinematic montage. Through repetitive synthesis, the director is able to link the shots and scenes with each other, and this is what we see in the poetic imagery of Adnan Al-Sayegh when he links the visual images to each other, especially those images that manifest the manifestations of grief and misery following the misfortunes that befell in His homeland. This study follows the d
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Surface drip irrigation is one of the most conservative irrigation techniques that help control providing water directly on the soil through the emitters. It can supply fertilizer and providing water directly to plant roots by drippers. One of the essential needs for trickle irrigation nowadays is to obtain more knowledge about the moisture pattern under the trickling source for various types of soil with various discharge levels with trickle irrigation. Simulation numerical using HYDRUS-2D software, version 2.04 was used to estimate an equation for the wetted area from a single surface drip irrigation in unsaturated soil is taking into account water uptake by roots. In this paper, using two soil types were used, namely
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Abstract: non-alcoholic fatty liver disease (NAFLD) is one of the widespread chronic liver diseases; it is ranging from simple fat buildup in the liver (steatosis) to non-alcoholic steatohepatitis (NASH) presence of inflammation and hepatocyte injury. &nb
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To estimate some of the genetic parameters and genotypic phenotypic coefficient of variation and to find the interaction between varieties and generations in the morphological traits and yield,yield components. Three varieties of Faba beans were treated by nitroso acid mutagen, field experiments were conducted during 2010-2013. The results showed that variances values were different among traits, and the values of genetic and phenotypic variance were greater than the environmental variance values for most of the traits. Heritability in the broad sense has reached the highest value in most of the studied traits for M1 and M2 generations. Heritability in the broad sense varied among the traits. Highest heritability in most of the traits in
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Trace elements (Co, Cr, Mn, Mo, Ni, Rb, Th, U, and V) in surface soil of Al-Aslah (NH1), Nasiriyah refinery (NH2), Gharraf (NH3), and Tall Al-Laham (NH4) at Thi-Qar governorate, southeast Iraq, were studied. The study aims to detect their distribution and pollution levels to reduce the subtracted from industrial sources and avoid using contaminated areas for agricultural purposes before the soil treatment process. Inductivity Coupled Plasma Mass Spectrometry (ICP-MS) technique was used to determine the concentrations of these elements, and the results showed that there is a high concentration of Cr, Ni, Mo, and Mn in the soil of the study area, which exceeded the international levels compared with other elements (Co, Th, U, and
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