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.
This study provides a Key to the species of Cerceris Latreille, 1802 (Hymenoptera, Crabronidae, Philanthinae) that were collected from different areas in Iraq. This is followed by a distribution list, including total species which had been registered for Iraq. Also this study includes some observations about the species that were recorded in previous checklists.
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In this study, titanium dioxide (TiO2) nanoparticles incorporated with cement were synthesis by a simple casting method as a function concentration of TiO2 (0.2, 0.4, 0.8, 1, and 2 wt%). The prepared samples were characterized using the technique of Field Emission Scanning Electron Microscope (FESEM) and UV-Visible spectrophotometer, which was used to measure the adsorption spectra. The observed photocatalytic efficiency of TiO2 nanoparticles (NP) incorporated with cement was investigated by decomposing the dye methyl blue (MB) solution under sunlight irradiation. According to the slope, the value of the k constant at the best sample is 0.8wt%, k=0.8265 min-1. FESEM image of the TiO2
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Methotrexate (MTX), a folate antagonist agent, is mainly used in treatment of malignant tumors and autoimmune diseases. The present study was undertaken to determine whether antioxidant vitamin (vitamin A) could ameliorate methotrexate induced oxidative stress in male rabbits. Twenty male rabbits were randomly assigned into four groups. Group 1: control group, Group 2: MTX-treated group (received 20 mg/kg MTX intraperitoneally), Group 3: Vit.A treated group received 5000 IU Vit.A orally) and Group 4: MTX+Vit.A treated group received MTX 20 mg/kg plus 5000 IU vit.A). After 4 weeks of treatment, blood samples were collected by cardiac puncture to determine the serum malondialdehyde (MDA), as a good indicator for lipid peroxidation and
... Show MoreRoom temperature ionic liquids show potential as an alternative to conventional organic membrane solvents mainly due to their properties of low vapour pressure, low volatility and they are often stable. In the present work, the technical feasibilities of room temperature ionic liquids as bulk liquid membranes for phenol removal were investigated experimentally. In this research several hydrophobic ionic liquids were synthesized at laboratory. These ionic liquids include (1-butyl-3-methylimidazolium bis (trifluoromethylsulfonyl) imide[Bmim][NTf2], 1-Hexyl-3-methylimidazolium bis (trifluoromethylsulfonyl) imide[Hmim][NTf2], 1-octyl-3-methylimidazolium bis (trifluoromethylsulfonyl)imide[Omim][NTf2],1‐butyl
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The present paper focuses in a particular on the study of the biochar production conditions by the thermal pyrolysis of biomass from local Iraqi palm fronds, in the absence of oxygen. The biochar product can be used as soil improvers. The effect of temperature on the extent of the thermal pyrolysis process was studied in the range from 523 to 773K with a residence time of 15 minutes and nitrogen gas flow rate of 0.1 l/min. The produced biochar was characterized as will as biomass and degradation products. The results showed that the rate of biochar production decreases with the increasing in temperature, also it was noted that the normalized biochar surface area and pore size increases with the increasin
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Electric arc furnace applications in industry are related to position system of its pole, up and down of pole. The pole should be set the certain gap. These setting are needed to calibrate. It is done manually. In this research will proposed smart hydraulic to make this pole works as intelligent using proportional directional control valve. The output of this research will develop and improve the working of the electric arc furnace. This research requires study and design of the system to achieve the purpose and representation using Automation Studio software (AS), in addition to mathematically analyzed and where they were building a laboratory device similar to the design and conduct experiments to stud
... Show MoreIn cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid
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The Sliding Mode Control (SMC) has been among powerful control techniques increasingly. Much attention is paid to both theoretical and practical aspects of disciplines due to their distinctive characteristics such as insensitivity to bounded matched uncertainties, reduction of the order of sliding equations of motion, decoupling mechanical systems design. In the current study, two-link robot performance in the Classical SMC is enhanced via Adaptive Sliding Mode Controller (ASMC) despite uncertainty, external disturbance, and coulomb friction. The key idea is abstracted as follows: switching gains are depressed to the low allowable values, resulting in decreased chattering motion and control's efforts of the two-link robo
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Rotating cylinder electrode (RCE) is used . in weight loss technique , the salinity is 200000 p.p.m, temperatures are (30,5060,7080Co) . the velocity of (RCE) are (500,1500,3000 r.p.m). the water cut (30% , 50%). The corrosion rate of carbon steel increase with increasing rotating cylinder velocity. In single phase flow, an increase im rotational velocity from 500 to 1500 r.p.m, the corrosion rate increase from 6.88258 mm/y to 10.11563 mm/y respectively.
In multiphase flow, an increase in (RCE) from 500 to 1500 r.p.m leads to increase in corrosion rate from 0.786153 to 0.910327 mm/y respectively. Increasing brine concentration leads to increase in corrosion rate at water cut 30%.
Background: ;Hepatitis C virus (HCV) is a major cause of chronic liver disease. Approximately 85% of patients acutely infected with HCV progress to chronic liver disease with persistence of HCV-RNA for more than 6 months Among patients with chronic HCV infection , 15-20% progress to end-stage liver disease main transmission methods of the virus is by : blood and blood products ; sharing needles and acupuncture .Objective: To evaluate Iraqi patients infected with chronic HCV, including their treatment, and factors that affect their response to treatment .Methods :This study was performed at Gastroenterology and Hepatology hospital in Baghdad from January 2011 to March 2012.The study enrolled 90 patients with HCV Antibody positive (Ab +ve)
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