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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
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Quranic Words Referring to Lies A Media Study
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This research aims to invest qur›anic words referring to lie in media language. The researcher has chosen a set of qur›anic words functioning as «lie».
It is an attempt to review the media language which is used to make use of repetition of terms and templated which make it weak and ineffective language. The use of qur›anic texts and terms according to the semantic field for each topic will give this media language an opportunity for growth, development and stability.
This researcher identifies a number of words to study them in the light of their lexical meaning using the Dictionary of Language Standards by Ibn Fares as it focuses on the general meaning of the root language. He also uses the Dictionary of the Basis of Rhe

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Publication Date
Wed Jul 08 2026
Journal Name
Journal Mustansiriyah Of Sports Science
The effect of using Daniel's model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for second-stage students
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The research problem focused through the researcher's experience in the gymnastics game and the lack of use of educational models that give the student an important role in the educational process, so it became necessary to identify the type of prevailing style for students, and the need for diversity in the use of educational models based on scientific theories, including the Daniel Document model. Based on three theories of learning, which are structural, behavioral, and meaningful learning. The research aimed to identify the effect of using the Daniel model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for students of the second stage. The researcher used the experi

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Internal control over agricultural loans Applied research in the Agricultural Cooperative Bank for the period 2006-2012
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Abstract

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible

for the process of granting agricultural loans to farmers bank.

The aim of the internal control in the agricultural banks to

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Human Capital on Stratigic agility " Field Study in Jordan tourist companies"
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The research aims to identify the degree of the availability of knowledge, skill and ability as components of human capital, in addition to stand at the level of strategic agility upon tourism and travel agencies company of Jordan, the impact of human capital on strategic agility has been tested through distribution of a questionnaire on a Randomly Sample from Workers in Jordan tourist Companies of (349),a number of statistics techinces have been used simple liner Regrision and Multiplayer regession, it has shown that the degree of knowledge, ability and skill availability was high, and the same applies on strategic agility components, and shown out that there is a statistically significant impact between human capital and strate

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Magnetic Field with Nanofluid on Heat Transfer in a Horizontal Pipe
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This work presents an experimental study of heat transfer and flow of distilled water and metal oxide nanofluid Fe3O4-distilled water at concentrations of (φ = 0.3, 0.6, 0.9 %) by volume in a horizontal pipe with constant magnetic field. All the tests are carried out with Reynolds number range (2900-9820) and uniform heat flux (11262-19562 W/m2). The results show that, the nanofluid concentration and magnetic intensity increase, the Nusselt number increases. The maximum enhancement in Nusselt number with magnetic nanofluid is (5.4 %, 26.4 %, 42.7 %) for volume concentration (0.3, 0.6, 0.9 %) respectively. The enhancement is maximized with magnetic intensity (0.1, 0.2, 0.3 tesla) respectively to (43.9, 44

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
The Antibacterial, Antiheamolytic, and Antioxidant Activities of Laurus nobilis and Alhagi maurorum Native to Iraq.
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Ethanolic crude extracts of leaves from Laurus nobilis and Alhagi maurorumfor were screened for alkaloids, saponins, tannins, anthraquinones, steroids, flavonoids, glycosides, and glucosides contents. Biochemical activities, including antibacterial activity, antioxidant, and antihemolytic activity, were investigated. Antibacterial activity against Three types of pathogenic bacteria was detected by disc diffusion analysis and characterized by zone of inhibition (ZOI). Antioxidant properties were determined by a diphenyl-1- picrylhydrazyl (DPPH) method. Results revealed that the inhibitory activity of the plants against G+ve and G-ve bacteria were different, where the greatest ZOI  of  Alhagi maurorum a

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Publication Date
Fri Aug 16 2024
Journal Name
Jurnal Arjuna: Publikasi Iimu Pendidkan,bahasa Dan Matematika
Some Physical and Motor Abilities and Their Contribution to The Scoring Skill of Futsal Players
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The game of futsal requires physical and motor abilities in order to perform it, as these abilities play a fundamental role in making the player have a wonderful physical level and be able to implement the skill aspect of futsal football, especially the scoring skill, which is the subject of the study. The importance of the research lies in arriving at knowledge of the percentage The contribution of some physical and motor abilities to the performance of the scoring skill in indoor soccer, in order to reach final scientific results that serve researchers, coaches, and players alike. The research aims to identify the most important physical and motor abilities of young players in futsal football, and to identify the percentage of contributio

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Obesity and Socioeconomic Status on Adolescents' High School Students' Intelligence Quotient in Baghdad City
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Objective(s): To determine the effect of obesity and socioeconomic status upon adolescents' high school students' intelligence quotient in Baghdad City. Methodology: A descriptive design is carried throughout the study to determine the effect of obesity and socioeconomic status on adolescents' high schools students' intelligence quotient in Baghdad City for the period of January 7th 2017 to May 29th 2017. A non-probability, purposive sample, of (120) high school students, is selected. The sample is comprised of (12) students from 7th grade, (26) students from 8 th grade, (14) students from 9th grade, (3

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Publication Date
Fri Jun 17 2016
Journal Name
International Journal Of Humanities And Cultural Studies
Defying Post Colonialism: the Quest for Cultural Adaptation and Transcultural Identity with References to Some Postcolonial Novels
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Postcolonial reading for any text aroused a great controversy that deserves to be studied it give more dimensions with the awareness that it can be interpreted in numerous ways. Postcolonialism is a challenging field as it covers variety of political, psychological, cultural, and economical activities often called ‘postcolonial’. The concept of culture worked effectively in shaping and mapping postcolonial struggles, which have so profoundly reshaped our world. Man's sense of cultural displacement is the core of this project. Man's quest for cultural adaptation forms a kind of equilibrium and compromise to the vision of human liberation. It is very important to minimize disadvantages and to internalize the logic of Western colonization.

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using game theory models to determine the profit maximization policies for PepsiCo and Coca Cola in Baghdad
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(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

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