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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In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,
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Software Defined Networking (SDN) with centralized control provides a global view and achieves efficient network resources management. However, using centralized controllers has several limitations related to scalability and performance, especially with the exponential growth of 5G communication. This paper proposes a novel traffic scheduling algorithm to avoid congestion in the control plane. The Packet-In messages received from different 5G devices are classified into two classes: critical and non-critical 5G communication by adopting Dual-Spike Neural Networks (DSNN) classifier and implementing it on a Virtualized Network Function (VNF). Dual spikes identify each class to increase the reliability of the classification
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In this study, nano TiO2 was prepared with titanium isopropoxide (TTIP) as a resource to titanium oxide. The catalyst was synthesized using phosphotungstic acid (PTA) and, stearyl trimethyl ammonium bromide (STAB) was used as the structure-directing material. Characterization of the product was done by the X-ray diffraction (XRD), X-ray fluorescent spectroscopy (XRF), nitrogen adsorption/desorption measurements, Atomic Force Microscope (AFM) and Fourier transform infrared (FTIR) spectra, were used to characterize the calcined TiO2 nanoparticles by STAB and PWA. The TiO2 nanomaterials were prepared in three crystalline forms (amorphous, anatase, anatase-rutile). The results showed that the nanoparticles of anatase TiO2 have good cata
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Bilastine (BL) is a novel non-sedating second-generation antihistamine, and its bioavailability is about 60%. Objective: To compare the bioavailability of prepared oral self-nanoemulsions of BL (BL-SNE) with that of pure BL and marketed tablets. Methods: Four groups of Wistar rats were used in this study, each with six rats weighing between 200 and 250 g. They were treated orally using a a gavage tube. The groups were fed either with conventional tablets ("Alerbix®") after being ground and dispersed with deionized water (DIW), treated with BL-SNE or fed with pure BL powder suspension. The fourth group did not receive any medication. The concentration of BL in the rat’s plasma was measured using HPLC. We used Trandolapril as an an interna
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Light isotopes, especially closed shell nuclei, have significance in thermonuclear reactions of the Carbon-Nitrogen-Oxygen (CNO) cycle in stars. In this research, 12C(p, γ) 13N and 14N(p, γ) 15O reactions have been calculated by means of Matlab codes to find the reaction rate across a temperature range of 0.006 to 10 GK using non-resonant parts, as well as the astrophysical S- factor S(E) at low energies. It was concluded that the high binding energy of 12C and 14N nuclei make the reaction less probable thus enabling other competitive processes to develop, which enhances the probability of other competitive proton reactions in the CNO cycle.
KE Sharquie, AA Noaimi, S Adnan, AM Al-Niddawi, WK Aljanabi, American Journal of Dermatology and Venereology, 2020 - Cited by 2
This study investigates the improvement of Iraqi atmospheric gas oil characteristics which contains 1.402 wt. % sulfur content and 16.88 wt. % aromatic content supplied from Al-Dura Refinery by using hydrodesulfurization (HDS) process using Ti-Ni-Mo/γ-Al2O3 prepared catalyst in order to achieve low sulfur and aromatic saturation gas oil. Hydrodearomatization (HDA) occurs simultaneously with hydrodesulfurization (HDS) process. The effect of titanium on the conventional catalyst Ni-Mo/γ-Al2O3 was investigated by physical adsorption and catalytic activity test. Ti-Ni-Mo/γ-Al2O3 catalyst was prepared under vacuum impregnation condition to ensure efficient precipitation of metals within the carrier γ-Al2O3. The loading percentage of met
... Show MoreThe analysis, behavior of two-phase flow incompressible fluid in T-juction is done by using "A Computational Fluid Dynamic (CFD) model" that application division of different in industries. The level set method was based in “Finite Element method”. In our search the behavior of two phase flow (oil and water) was studed. The two-phase flow is taken to simulate by using comsol software 4.3. The multivariable was studying such as velocity distribution, share rate, pressure and the fraction of volume at various times. The velocity was employed at the inlet (0.2633, 0.1316, 0.0547 and 0.0283 m/s) for water and (0.1316 m/s) for oil, over and above the pressure set at outlet as a boundary condition. It was observed through the program
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