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Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements.
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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 research reached a set of conclusions, the most prominent of which is. The emergence of fundamental differences between the applications of the small and medium-sized enterprises standard on the one hand and the applications of the unified accounting system on the other hand, and this is what appears in the table of the impact of adopting the International Financial Reporting Standard for Small and Medium Enterprises before and after implementation. Simplifying the accounting measurement and disclosure requirements within the SMEs standard enables Iraqi companies to apply it and thus prepare globally comparable financial statements, which increases the chances of foreign companies entering to invest in Iraq. The research recommended the necessity of developing an effective system for the transition to the international financial reporting standard for small and medium-sized enterprises and removing the obstacles that face small and medium enterprises when implementing it.

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Evaluation Method of Mesh Protocol over ESP32 and ESP8266
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Internet of Things (IoT) is one of the newest matters in both industry and academia of the communication engineering world. On the other hand, wireless mesh networks, a network topology that has been debate for decades that haven’t been put into use in great scale, can make a transformation when it arises to the network in the IoT world nowadays. A Mesh IoT network is a local network architecture in which linked devices cooperate and route data using a specified protocol. Typically, IoT devices exchange sensor data by connecting to an IoT gateway. However, there are certain limitations if it involves to large number of sensors and the data that should be received is difficult to analyze. The aim of the work here is to implement a self-

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Framework for technologies to reduce costs and reengineering processes to develop strategies companyes An Empirical Study In some companies affiliated to the Ministry of Oil
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Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Feeling of Job Alienation and Its Relationship to Organizational Commitment among Free Lecturers in Secondary Schools: Imam Al-Kadhum College (peace be upon him ( Kindergarten and Special Education Department
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The current study aims to identify the feeling of job alienation and organizational commitment among free lecturers in secondary schools, as well as to identify the significance of the differences in the feeling of job alienation according to the gender and the significance of the differences in organizational commitment according to the gender. It also aims to identify the correlation between the feeling of job alienation and organizational commitment. To achieve the objectives of the research, the researcher developed two scales: one consisted of (24) items to measure the vacancy in job alienation and the other consisted of (24) items to measure the organizational commitment. The two tools were applied to a sample of (200) male and fem

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Internet Addiction: Healthy, Psychological, and Social Implications
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The aim of the current research is to explore the health, psychological, and social implications of Internet addiction. Internet addiction is a new type of addiction, which negatively affects an individual’s life and creates social problems, psychological and nervous disorders. The research is divided into three sections: The first section is devoted to the definition of the research and includes the research problem, its importance in addition to the objectives, and the search terms were defined in it. The second section included the concept of addiction on the Internet and the causes, symptoms of addiction, forms, and previous studies were reviewed. As for the third topic, it deals with the theories explaining Internet addiction and

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Publication Date
Tue Jul 07 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 402-404
The Effect Exercises Of Stretching Featured Strength On Special Flexibility, Insulin Hormone, And The Achievement Of The Snatch, Clean And Jerk Lifts For Advanced Lifters, Baghdad Clubs
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Autorías: Ghassan Adeeb Abdulhasan, Rasha Raed Hamid Hameed, Hussein Jabber Abood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

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Scopus
Publication Date
Tue Apr 16 2024
Journal Name
International Development Planning Review
RESISTANCE TRAINING IN THE WEIGHT OF DIFFERENT BODY PARTS AND THEIR EFFECT ON SOME MECHANICAL BIO VARIABLES AND THE ACHIEVEMENT OF THE HIGH JUMP FOR YOUNG PEOPLE
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The study aims to identify the effect of training with weight added to different parts of the body in improving the biomechanical variables of the last step and upgrading the high jump for young people, the research was applied to one of the elite high jumpers for young people, and video imaging and kinetic analysis were conducted to extract the variables under study, and then the jumper underwent For the proposed exercises by 3 training units per week for a period of (8) weeks, in which emphasis was placed on improving the rotational forces (moments) of these parts, and then the post-tests were conducted, and the researcher concluded that the exercises applied and the added weights for all parts of the body (leg, thigh, trunk, and arms) le

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
The art Formation and its aesthetic role in the design of digital commercial advertising: سند فؤاد محمد
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Digital commercial advertising depends on artistic formations to achieve attraction and arousal of attention, which is one of the most important communication factors that the designer seeks to achieve and is considered a key key to recognizing the beauty of the topic and its functional value. Reframe formal vocabulary.
The research included the introduction and includes the research problem and the need for it, which focused on the following question: What is the aesthetic role of artistic formation in the design of commercial advertising?
The aim of the research was: To reveal the aesthetic role of artistic formation in commercial advertising.
It also included the importance of research and research boundaries, as well as def

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Publication Date
Sat Jun 28 2014
Journal Name
Iraqi Postgraduate Medical Journal
Comparism Between Transvaginal Cervical Length Measurement and Digital Examination in Prediction of Imminent preterm Delivery
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BACKGROUND: Preterm labour is a major cause of perinatal morbidity and mortality, so it is important to predict preterm delivery using the clinical examination of the cervix and uterine contraction frequency. New markers for the prediction of preterm birth have been developed such as transvaginal ultrasound measurement of cervical length as this method is widely available. OBJECTIVE: To determine, whether transvaginal cervical length measurement predicts imminent preterm delivery better than digital cervical length measurement in women presented with preterm labour and intact membranes. PATIENTS AND METHODS: Two hundred women presented with preterm labour between 24 and 36+6 weeks of gestation were included in this study. All women subjecte

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
TOTAL AND MATRIC SUCTION MEASUREMENT OF UNSATURATED SOILS IN BAGHDAD REGION BY FILTER PAPER METHOD
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Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.
The filter paper method is one of the soil suction measurement techniques In this paper, five soil samples were collected from five sites within Baghdad city – al-Rasafa region. These soils have different properties and they were prepared at different degrees of saturation. For each sample, the total and matric suction were measured by the filter paper method at different degrees of saturation. Then correlations were made between the soil properties and the total and matric suction. It was concluded that the

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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Measurement of serum Superoxide dismutase levels in women with polycystic ovarian syndrome and chronic periodontitis
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ABSTRACT Background: Polycystic ovarian syndrome (PCOS) is one of the most important reproductive and endocrine disorders in women at reproductive age. It's associated with metabolic disorder, obesity, insulin resistance and oxidative stress chronic periodontitis and PCOS both of them associated with low chronic grade of inflammation. The prevalence of periodontal disease seems to be higher in women with PCOS. Superoxide dismutase enzyme (SOD) is an important circulating marker and protecting enzyme helping the body tissues to get rid of reactive oxygen species (ROS) that damage the tissue. Aim of the study: The aim of this study was to measure and compare the levels of (SOD) among group of chronic periodontitis patients with PCOS, group

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