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

The research deals with the impact of the nature of social and political formation in the orientation towards extremism through tracking the institutions and beliefs that the individual is going through. The role of the family, the group, the school, education, and religion has been touched upon in acquiring the trends of extremism, whether publicly or covertly, Focusing on the social and economic contexts that are an incubator environment for extremism supported by the form of the group and the beliefs it espouses, whether direct through religion or indirectly through the nature of education, this study relied on political literature that addressed this The topic, which focused on the phenomenon of extremism that swept the world recentl

Biological activity of the carotenoids which are produced fromchemically-mutaed local isolate of Rhodotorula mucilaginosawas studied. The results showed variation of inhibition activity of caritenoids against different types of pathogenic bacteria include, Staph aureus, E. coli, B. subtilis and Salmo. typh., the number declined from 2×107cell/ml to 2×104, 5×104, 2×105, 9×105 cell/ml respectively after 24hour. The produced carotenoids from alocal mutant Rhodotorula mucilaginosa revealed an antioxidant activity as free radical removal of 85.6%. Carotinoides revealed a highest stability in petroleum ether solvent for 30 days at room temperature. It found that the pigment was more stability in sesame oil compared with sun flower and coc

The results of the historical review of social and political realities in general show that the practical and procedural applications of social engineering as a particular activity primarily of the social and political characteristics of man and society emerged in modern Western societies before appearing in other societies, These results also show that the emergence of these practical reasons and their applications in the West has also seen the emergence of modern theoretical foundations there, which seems to be the usual and usual context everywhere and in most or not all areas of life. Since the social and political dimensions are intertwined in human life and are in full, comprehensive and lasting harmony, interest in this geometry h

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0

The current research aims to diagnose the type and level of influence of social media, whose dimensions are represented by (attitudes towards social media marketing, knowledge and use of social media, influence on the Internet and social media, following up on social media) on customer behavior in its dimensions (attracting attention, raising Interest, desire creation, customer response), and the research sought to answer questions related to the research problem by testing the main hypotheses to explore correlations and influence between the two variables, and to achieve research hypothesis tests, the field study was used, as the research sample reached (135) individuals from the director and the assistant director And marketing personnel

The purpose of this paper is to preparing preventive exercises supported by collagen supplements and vitamin D for handball players, and identify the effect of preventive physical exercises supported by collagen supplements and vitamin D on some physical and skill abilities of handball players. The researchers used the experimental method and designed two groups, one experimental and the other control, with both pre- and post-tests, to suit the nature of the research. The research community was selected from handball players (specialized school players), numbering (14), and they were divided into two groups, each group numbering (7) players. One of the most important results reached by the researcher is that: The exercises prepared by the r

         The research entitled "The political changes and economic developments in contemporary Turkish Backgrounds, manifestations and future possibilities" consists of the introduction, four sections and conclusions. The background details, its developments, and the transformation in the economic   sector in Turkey were reviewed. The first section concentrated on the brief introduction about the political developments which happened since the independence of Turkey at 1923 with the highlight on the years after the receipt of the Freedom and Justice Party (Ak PARTi) the Turkish Government rule. The second section demonstrated the reality of Turkish economy before 2002, while the

While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumpi