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

The study aims to reveal the level of inclusion of citizenship values in the English language textbooks (We Can) series for elementary education in the Kingdom of Saudi Arabia. To achieve this objective, the "content analysis" methodology was used. A content analysis card was designed to include (6) main areas of citizenship values, it consisted of (28) sub-indicators of citizenship values that were supposed to be included in the English language textbook series (We Can) for elementary education. The study sample consisted of all the English language textbooks (We Can) series for elementary education, which consisted of (6) textbooks, two for each class. The results of the study indicated that there is a

بعد الاحتجاجات التي اندلعت في ليبيا في فبراير 3122 ،استند مجلس الأمن وهيئات الأمم المتحدة الأخرى على مفهوم المسئولية عن الحماية (R2P )(لمعالجة الأوضاع الإنسانية الناجمة عن تلك الاحتجاجات. وأصدر المجلس القرار 1970والذي فرض بموجبه حزمة من العقوبات على ليبيا، ثم أصدر القرار 1973 الذي سمح بالتدخل العسكري هناك. وبعد البدء بتنفيذ الحملة العسكرية تبين أن الناتو استغل هذه القرارات لتنفيذ أجندته الخاصة وعمل على الإطاحة بالن

Presupposition, which indicates a prior assumption, is a vital notion in both semantic and pragmatic disciplines. It refers to assumptions implicitly made by interlocutors, which are necessary for the correct interpretation of an utterance. Although there is a general agreement that presupposition is a universal property of Language, there are various propositions concerning its nature. However, this research work proposes that presupposition is a contextual term, thus, is more pragmatic than semantic in its nature.Although Semantics and Pragmatics are two distinct disciplines, they are interrelated and complementary to each other, since meaning proper involves both, and since there is no clear borderline between the two disciplines. How

تعددت آراء المفكرين الاسلاميين المعاصرين حول الدولة الاسلامية بعد سقوط الخلافة العثمانية بصورة خاصة نتيجة لتأثر هؤلاء المفكرين بالمفاهيم التي سادت في الثقافة الغربية ، ومنها مفهوم الدولة ، حيث لم يتطرق الفكر الاسلامي الى مناقشة مفهوم الدولة الاسلامية قبل هذه الفترة ، لان اهتمامهم كان منصبا بالتظير حول موضوع السلطة . وسيتم التطرق في هذا البحث لمفهوم الدولة لدى المفكرين الاسلاميين المعاصر

By looking at the definition of buildings and their sections, the research noted that there is a clear confusion of specialists and researchers because of the leniency in the development of the term appropriate for how the fundamentalist or jurist adopts the Shariah rulings, which they know and divide as evidence and sometimes as rules, foundations, or assets; Hence we had to first study these terms and indicate what is meant by language and terminology; to determine the applicability and proportionality, and to determine the correct term and come up with clear and clear results.

This work is focused on the design parameters and activity of artificial human finger for seven grips. At first, obtained the ideal kinematics of human fingers motion by analyzing the grips video which were recorded using a single digital camera recorder fitted on a tripod in sagital plane while the hand is moving. Special motion analysis software (Dartfish) the finger joint angles were studied using the video recording. Then the seven grips were modeled using static torque analysis, which calculates the amount of torque applied on the fingers joint grip depending on the results of the kinematic analysis. The last step of the work was to design the actuator (Muscle Wire) of artificial finger for the seven grips in a simple design approac

مفهوم البعد الواحد في الرسم العراقي المعاصر