This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Soil bacteria play an interesting role in the reduction of Ag⁺ ions and the formation of silver nanoparticles (AgNPs), which may be a good source for nanoparticles and play a major role in nanotechnology applications. The concept of this project was to study the effects of these environmentally produced nanoparticles on the growth of some pathogenic bacteria. The environmental bacteria were isolated from soil, purified on broth cultures, and centrifuged, while the supernatant was extracted to detect its ability to convert silver nitrate to nanoparticles. The AgNPs was detected by Atomic Force Microscopy (AFM), while Granularity Cumulating Distribution (GCD) was employed to estimate the AgNPs sizes. The results showed the

Abstract

Although the rapid development in reverse engineering techniques, 3D laser scanners can be considered the modern technology used to digitize the 3D objects, but some troubles may be associate this process due to the environmental noises and limitation of the used scanners. So, in the present paper a data pre-processing algorithm has been proposed to obtain the necessary geometric features and mathematical representation of scanned object from its point cloud which obtained using 3D laser scanner (Matter and Form) through isolating the noised points. The proposed algorithm based on continuous calculations of chord angle between each adjacent pair of points in point cloud. A MATLAB program has been built t

A novel series of chitosan derivatives were synthesized via reaction of chitosan with carbonyl compounds and grafted it’s by with different amine compounds substituted hydrogen. The produced polymers were characterized by different analyses FTIR, 1HCNMR, XRD, DSC and TGA. Solubility in water as well as many solvent was investigated, antibacterial activity of chitosan and its derivatives against two types of bacteria E. coli and S. aureus was also investigated. The results showed that derivatives sort of have antibacterial activities against Esherichia coli (Gram negative) better than chitosan whilst compound IX has better antibacterial against Staphylococcus aureus (Gram positive). SEM analysis showed that increase of surface roughness wi

A series of nine new Schiff bases based on N-(4-acetophenyl)succinimide were synthesized via multistep synthesis. In the first step N-(4-acetophenyl)succinamic acid was prepared via reaction of succinic anhydride with 4-aminoacetophenone. The prepared amic acid was dehydrated in the second step producing N-(4-acetophenyl)succinimide. The prepared succinimide represents a modified methyl ketone bearing succinimde cycle and ready for introducing in condensation reaction thus in the third step the prepared imide was introduced in acid-catalyzed condensation reaction with a variety of primary aromatic amines affording the new target Schiff bases. The results of antibacterial screening of the newly synthesized Schiff bases indicated that they

Fullerene thin films of about 200 nm thicknesses have been deposited by thermal evaporation method on soda lime glass at substrate temperature 303 and 403K under pressure about 10^-5 mbar. This study concentrated on the influence of substrate temperature on the optical properties of C₆₀ thin films within the visible range. Optical characterization has been carried out at room temperature using the absorption spectra, at normal incidence, in range (200-900) nm.

The absorption and extinction coefficients of the samples have been evaluated according to the variation in the UV- Visible spectrum. Increasing substrate temperature causes decreasing in optical band gap energy, for direct allowed tran

In this paper a modified approach have been used to find the approximate solution of ordinary delay differential equations with constant delay using the collocation method based on Bernstien polynomials.

China is moving towards building the largest economic power in the world, so what does this mean economically and politically for Europe, America, the Middle East and the Arab world? This project is called the expansionist Chinese Marshall Plan which is a revival of the old Silk Road in a new way. It represents the aspirations of the Chinese people and their president, Xi Jinping, to build a transport route from Asia to Europe and a railway plan to transport goods. The purpose of this is to develop the economic growth model, expand into new markets, promote the Chinese currency, and expand economic and political influence in the areas covered by the Chinese initiative. Equal opportunities in distributing investments to these countries, a