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.
Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to
... Show MoreThis study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the
... Show MoreIn this contribution, new derivatives of bicyclic fused rings with bridgehead nitrogen of 3-substituted imidazo/pyrimidine derivatives A1-A3 were synthesized by reacting 2-aminobenzothiazol, acetyl acetone, and different substituted aldehydes in a one-pot reaction. These compounds A1-A3 were then condensed with 4-bromobenzaldehyde and 4-(N,N-dimethylamino)benzaldehyde to form new chalcone derivatives A4-A9. Ring closure of these compounds A4-A9 with urea and malononitrile afforded new oxopyrimidine derivatives A10-A15 and cyanopyridine derivatives A16-A21, respectively. These compounds were characterized by FT-IR, 1H NMR, and 13C NMR spectroscopy. The second part of this work included some of the i
... Show MoreThe mineralogical investigation, geochemical analysis, and grain size calculation were carried out for floodplain sediment in the Tigris River to identify the properties of the sediment. The average values of the three main sediment classes, very fine sand, silt, and clay are 9.67, 62.53 and 27.80%, respectively. The silt size fraction was predominant. The classification and nomenclature of surface sediment types from the floodplain of the Tigris River are sandy-silt and mud, and they are the dominant sediment. Statistical parameters of grain size analysis refer to the average of the median values 3.74 Φ very fine sand; mean in average 6.16 Φ coarse silt; standard deviation evident by average 1.30 Φ poorly sorted, skewed; in
... Show MoreThe possibility of predicting the mass transfer controlled CaCO3 scale removal rate has been investigated.
Experiments were carried out using chelating agents as a cleaning solution at different time and Reynolds’s number. The results of CaCO3 scale removal or (mass transfer rate) (as it is the controlling process) are compared with proposed model of prandtl’s and Taylor particularly based on the concept of analogy among momentum and mass transfer.
Correlation for the variation of Sherwood number ( or mass transfer rate ) with Reynolds’s number have been obtained .
This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal
... Show MoreAdipokines are associated with insulin resistance and obesity-related metabolic
disorders in many diseases. The levels of Lipocalin-2 and Retinol binding protein-4
were evaluated in sera of patients with Type 2 diabetes (T2DM) to study the
association between them and the inflammatory state as established by high levels of
C - reactive protein and with atherogenicity. Serum Lipocalin-2 and Retinol binding
protein-4 levels measured in 73 subjects: 48 patients with T2DM with the mean
level of C- reactive protein 23.989 mg/dL. For comparison, 25 age- and gendermatched
control participants enrolled with C- reactive protein CRP level 1.476
mg/dL. The results showed that circulating Lipocalin-2, and Retinol binding prot
Background: COVID-19 pandemic has influenced all life aspects; Dental staff, like other healthcare providers, may be exposed to COVID-19 as part of their work and its psychological impacts on healthcare workers should not be ignored
Objectives: To assess the anxiety, and fear from COVID-19 pandemic in dentists working in specialist dental centers: sample the Al-Resafa health directorate, and its relation between the anxiety, and COVID-19 fear with some of their demographic variables
Subjects and Methods: A cross-sectional study was conducted on 2nd Jan. to 14th Feb. 2021, by an electronic version of questionnaire through Google-form; the questionnaire was formed based on Mental-Health-American-Org
... Show MorePraise be to God, prayer and peace be upon the Messenger of Allah and after :
For the Holy Qur’an is the constitution of this nation, and it has included everything that the nation needs, and it has appropriate solutions for all the problems it faces, and for a long time the nation has its vision for the future, waiting for a leader who carries the concerns of this nation and proceeds towards progress and progress, so that it rises to the glory and glory. He brings it out from what it is today, from its deterioration in all levels.
The world has witnessed in recent decades the development of programs and curricula, and books have been prepared showing how to prepare leaders and their industry, and what programs they should adopt