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 r

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement a

In this work, porous Silicon structures are formed with photochemical etching process of n-type Silicon(111) wafers of resistivity (0.02.cm) in hydrofluoric acid (HF) of concentration (39%wt) under light source of tungeston halogen lamp of (100 Watt) power. Samples were anodized in a solution of 39%HF and ethanol at 1:1 for 15 minutes. The samples were realized on n-type Si substrates Porous Silicon layers of 100m thickness and 30% of porousity. Frequency dependence of conductivity for Al/PSi/Si/Al sandwich form was studied. A frequency range of 102-106Hz was used allowing an accurate determination of the impedance components. Their electronic transport parameters were determined using complex impedance measurements. These measu

          The present paper studies the generalized Φ-  recurrent of Kenmotsu type manifolds. This is done to determine the components of the covariant derivative of the Riemannian curvature tensor. Moreover, the conditions which make Kenmotsu type manifolds to be locally symmetric or generalized Φ- recurrent have been established. It is also concluded that the locally symmetric of Kenmotsu type manifolds are generalized recurrent under suitable condition and vice versa. Furthermore, the study establishes the relationship between the Einstein manifolds and locally symmetric of Kenmotsu type manifolds.

Liquid-side mass-transfer coefficients (K_La) were measured in air-suction type fermentors using physical absorption of oxygen.  A fermentor of 0. 5 m i.d. was used with a working capacity of 60 liters of liquid. Tap water was used as the liquid phase, and air was used as the gas phase. The bioreactor mixing system consists of shrouded-disk/curved-blade turbine with six evacuated bending blades. The effect of liquid submergence (S) was investigated. Further, the effects of the ratio of the impeller diameter (D) to the tank diameter (T), and the clearance of the impeller from the tank bottom(C) were also studied.  The agitation speed (N) was varied in the range of 50-800 rpm. It was found that the value of  K

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement and two with combined

This study focused on determining the markers of Macrophage migration inhibitor (MIF), as well as the N-telopeptides of type I bone collagen (NTX), and some other parameters (alkaline phosphatase (ALP), vitamin D (Vit D), calcium (Ca), phosphorus (P), and magnesium (Mg), and their correlation with other parameters in osteoporosis. One hundred ten subjects were involved in the current study. There were two groups of patients: group I (30) women with severe osteoporosis and group II (30) women with mild osteoporosis. For comparison, 50 apparently healthy individuals were included as a control. Serum levels of MIF, and NTX were significantly higher in groups I and II as compared to the control group, which indicate that these two parameters

Due to its various resistance mechanisms, Pseudomonas aeruginosa is the most prevalent opportunistic infection that kills hospitalized patients. Thus, therapeutic options become limited. Objective: The study aimed to estimate the antibiofilm effectiveness of Conocarpus erectus leaf extracts against MDR P. aeruginosa isolates and examines pelA and algD gene expression. Subjects and Methods: One hundred-fifty clinical samples were collected from five Baghdad hospitals between September 2021 and January 2022. Samples were grown on different mediums. Despite cetrimide agar's ability to detect P. aeruginosa, only 83 isolates developed at 42°C. VITEK 2 compact system identification followed. This study examined 83 of P. aeruginosa isolates for r

This study aims to identify the impact of social support on breast cancer patients’ psychological rigidity using a sample in Ramallah and al-Bireh. A descriptive correlative approach was adopted to fulfill the goals of the study and a questionnaire consisted of two criteria: social support and psychological rigidity, which was adopted as a tool for data collection for the study. In order to achieve the goals of the study, the researcher selected a convenient sample that consisted of 123 female breast cancer patients in Ramallah and al-Bireh. This sample represented 50% of the original patient population. The study showed that the average estimated percentage of social support and psychological rigidity for women with breast cancer, in