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

Abstract Background: The hip joint and lumbar spine are both anatomically and functionally closely related as had shown by many authors. So the abnormality in one area can affect the other e.g. hip joint osteoarthritis can cause lumbar sagittal malalignment and backache. Objectives: is to see if there is significant improvement in backache after total hip replacement? And which degree of backache improvement is associated with significant changes in lumbar lordosis? Methods and patients: a prospective open trial study was performed on 30 patients who had severe hip osteoarthritis and chronic low back pain. Total hip replacement was performed to all patients. Backache and lumbar lordosis were measured by visual analogue scale and Cobb’s a

This study will develop and implement the International Identification Card (IIC) to multi users (M-1). The IIC can be used in several methods such as an IC card, Passport, driver’s license, Visa card, Security Information system, Business part, all information about individuals/persons. The Smart Identification Card Technology (SICT) system will be using several new technology categories/tools such as Information Technology, Management Information Technology, Database management, internet service, Bluetooth service, NFC and mobile calling service. The target of SICT is to increase the efficiency of IC card to know the details for all citizens and foreigners from any country regardless their nationalities. What this means is the c

Some of the issues that have become common in our society recently after the Americans entered our country and were rubbed by some security agencies: obtaining some information from children, and the serious consequences that may lead to the lives of innocent people, became common interrogation of some security agencies and rely on their words.
There are significant cases where their testimony needs to be heard, such as their presence in some places where incidents are not witnessed by others, such as schools or being witnesses to certain crimes.
I saw the study of this case in the light of Sharia and law

This paper critically looks at the studies that investigated the Social Network Sites in the Arab region asking whether they made a practical addition to the field of information and communication sciences or not. The study tried to lift the ambiguity of the variety of names, as well as the most important theoretical and methodological approaches used by these studies highlighting its scientific limitations. The research discussed the most important concepts used by these studies such as Interactivity, Citizen Journalism, Public Sphere, and Social Capital and showed the problems of using them because each concept comes out of a specific view to these websites. The importation of these concepts from a cultural and social context to an Ara

In the present study, the effects of brake pad particles of lung and liver histological sections were evaluated for (60) adult male mice. The animals were divided into three groups ( A,B,C) according to the periods of exposure (4, 8, and 12) weeks respectively exposed to brake pad particles in addition to the control groups (F) exposed to fresh air only. A special inhalation chamber designed locally has been used to expose the animals. The exposure to brake pad particles was (2.228) µg/m³ for 30 min/day, 5 days/week for (4,8and12) weeks respectively.

The examination in group (A) of the histological sections of the lung showed the thickness of interalveolar septa.  Also, a congestion of alveolar capillary was marked indicat

This paper proposes feedback linearization control (FBLC) based on function approximation technique (FAT) to regulate the vibrational motion of a smart thin plate considering the effect of axial stretching. The FBLC includes designing a nonlinear control law for the stabilization of the target dynamic system while the closed-loop dynamics are linear with ensured stability. The objective of the FAT is to estimate the cubic nonlinear restoring force vector using the linear parameterization of weighting and orthogonal basis function matrices. Orthogonal Chebyshev polynomials are used as strong approximators for adaptive schemes. The proposed control architecture is applied to a thin plate with a large deflection that stimulates the axial loadi

Raghad Fattah RADHI

الأحكام القانونية للجرف القاري في القانون الدولي