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

يهدف هذا البحث الى تحليل إثر التوجهـات الأيديولوجيـة في السياسيات التحريرية للصحف العراقية، ومدى تأثيرها على التزام القائمين بالاتصال بالمعايير المهنية في أدائهم الصحفي، وذلك عن طريق دراسة ميدانية تضمنت عينة قصدية قوامها (54) صحفياً يعملون في سبع صحف ذات أنماط ملكية مختلفة (شبه رسمية، وحزبية، وخاصة). واعتمدَ البحث على المنهج الوصفي التحليلي، باستخدام الاستبانة كأداة لجمع البيانات، بهدف رصد العلاقة بين

تعد فعالية دفع الثقل واحده من الفعاليات المميزة بألعاب القوى، وهي أحدى فعاليات الرمي الأربعة (رمي الرمح, رمي القرص, أطاحة المطرقة, دفع الثقل) وتطلب قدرات بدنية وقابليات حركية خاصة والتي تعتمد بشكل فعَال ومؤثر على النواحي البايوميكانيكية, خصوصا عندما يتعلق الأمر بذوي الأعاقة ومنهم فئة (40f) والذين يتمتعون بدعم كبير من المجتمع الدولي بصورة عامة وفي بلدانهم بصورة خاصة وأمكانية تطوير أنجازاتهم لرفع أسم بلدانه

الموازنة العراقية قبل عام 2003 تعاني من مشكله العجز فعلي بسبب انخفاض كمية تصدير النفط وانخفاض ايرادات الدولة ولكن بعد عام 2003 وبعد تحسن الوضع المالي للبلد (زيادة ايرادات الدولة) بسبب فك الحصار عن العراق وزيادة كميات النفط المصدرة اصبحت المشكلة التي تعاني منها الموازنة العامة هي العجز المخطط من عام (2004- 2018) .وبسبب الاعتماد على الايرادات النفطية نلاحظ في حالة زيادة اسعار النفط تزداد ايرادات الدولة فيزداد الت

Considering the magnitude of its economic, social and political impact, unemployment represents a crucial challenge confronting the majority of the countries of the world. The problem of the study was the high rates of unemployment in Sudan and the inability of economic growth rates to keep pace with the steady increases in unemployment rates during the study period. This study aimed to identify the economic and social variables influencing unemployment rate in Sudan, in addition to measuring the impact of these variables over the period (1981-2015). Data were collected from databases of the World Bank and Atlas of the World's data .The study hypothesized the presence of statistically significant and direct relationship between u

In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.

The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu

Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.

     Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.

     to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure

This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.