The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

Lithium-rich layered oxide cathodes have attracted considerable attention due to their high energy density, but have suffered from voltage drop, structural instability, and limited electrical conductivity. In this study, the electrochemical performance of the lithium-rich cathode material Li[Li0.20Mn0.54Ni0.13Co0.13]O2 was evaluated after modification by zinc doping and composition with graphene oxide or graphene. The zinc-doped powders were synthesized by the sol-gel method, while the graphene-based composites were prepared by the hydrothermal route. The structural, morphological and electrochemical characteristics of the modified materials were examined using X-ray diffraction, Fourier transform infrared spectroscopy, field emission scann

Introduction. Tangential gunshot wounds (TGSW) to the head is the high-velocity bullet that does not penetrate the cranium but passes through the tissue adjoining the cranial cavity, creating a “gutter” wound and indirectly causing cerebral injury. This article presents a reporting case of TGSW to the head, discusses the mechanism underlying this traumatic injury and the possible complications resulting from it, and reviews of literature.  Case description. A thirteen-year-old schoolboy was admitted to the emergency department (ER) of the neurosurgery teaching hospital in Baghdad, Iraq, with a tangential gunshot to the head of an unknown source during civilian protests in Baghdad. In addition to a seizure attack in the ER, his

KE Sharquie, AA Noaimi, Our Dermatology Online, 2016 - Cited by 7

Because of the tremendous changes in the business environment and significant growth in living standards, increased demand for services in general and about the realized practitioners in the field of service that traditional marketing strategies and models administrative based solutions to mono as the price alone does not lead to the desired outcomes with customers and even organizations as it does not apply always for the manufacture of their services unique . therefore , the need to learn marketing service order and a clear and critical to avoid failures in service and the marketing document to knowledge would avoid the organization that the failure in the delivery of service and enhances the desired response to fix it in a tim

this research five grammatical terminology, and predicate and ascribed to it and added and genitive, examined scientific accuracy envisaged in placed and how they conform to the content then proposed five alternative terminology, and proved that this alternative terminology reflects more accurately the content of conventional terminology in Arabic grammar lesson, logical approach relies on analysis of morphological derivation of the term and its language, and recommended research to pursue critical studies in grammatical terminology, because such research has Significant impact in removing the grammatical ambiguity of some scholars, as well as instrumental in the development of methods of teaching Arabic grammar, to return to the relatio

The Video effect on Youths Value