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.
Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni
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Occurrence the heavy metals in water is one of the most important concerns. may cause savior health problems. In this work we made an attempt to know the quantity of six heavy metals in groundwater in different locations of Baghdad city. Examinations were made on groundwater of the review region to assess the heavy metals. Groundwater samples were gathered and analyzed utilizing Atomic Absorption Spectrophotometer for their Manganese, Iron, Zinc, Cadmium, Copper and Lead content and their levels compared with World Health Organization (WHO) specified maximum contaminant level. In order to accomplish this, water samples were obtained from 10 randomly selected wells in the region, in February and August, 2016. The study showed that the ground
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In this paper, a new analytical method is introduced to find the general solution of linear partial differential equations. In this method, each Laplace transform (LT) and Sumudu transform (ST) is used independently along with canonical coordinates. The strength of this method is that it is easy to implement and does not require initial conditions.
Co-crystals are new solid forms of drugs that could resolve more than one problem associated with drugs formulations like solubility, stability, bioavailability, mechanical and tableting properties. A preliminary theoretical study for estimating the possible bonding between the co-crystal components (paracetamol and naproxen) was performed using the ChemOffice program. The results revealed a high possibility for bonding between paracetamol and naproxen and indicated the ability of molecular mechanics study to predict the co-crystal design.
In this work, four different methods were used for the preparation of three different ratios 1:1, 2:1, and 1:2 of paracetamol:naproxen co-crystals. The four
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Objective: The aim of the study is assessing middle age women's knowledge toward household hazards, In primary health care centers at AL-Amara City. Methodology: A descriptive and analytic design is accomplish on non probability (Purposive sample) consisting of 150 middle age women select from four primary health care centers at AL-Amara City (AL-Uroba Primary Health Care Center,AL Zahraa Primary Health Care Center ,AL Hasen AL-Askerry Primary Health Care Center ,and Ali AL-Ridha Primary Health Care Center.) These centers are choose randomly from 21 primary health care centers in the first sector. The study is
Reconstruction of female identity is one of the important issues in modern times. The majority of the females who descent from the countries of the third world confront lots of problems because of their race and gender. Black females or colored skin females because of the oppression of the white society upon them, try hard to cope with society in order to get some relief and feel that they are part of this cruel white society. One of the solutions for these black females is to reconstruct their identity by mimicry to the English beauty standards. Zadie Smith is a postcolonial author. She deals with third- world women and how they are treated in a minority and in a racist way. She strives to empower the subaltern black females who ha
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Objectives: Osteoporosis (OP) is a systemic skeletal disorder characterized with bone mass loss and microstructure, resulting in fragility fractures. Continued secretion of Osteopontin (OPN), osteonectin (ON), osteocalcin (OCN), Parathyroid hormone (PTH) and Ca+2 lead to bone remodeling disorders, followed by bone loss and osteoporosis (OP). The current study aims to investigate the biochemical proteins OPN, OCN, and ON in postmenopausal women with osteoporosis and determine whether we could use them as good indicators for OP diagnostics. Materials and Methods: Case- control study carried out between December 2022 and July 2023. OP disease was confirmed among 108 Iraqi postmenopausal women randomly selected from different Iraqi hospitals, B
... Show MoreChloroacetamide derivatives (2a-g) have been prepared through reaction of chloroacetyl chloride(1) (which prepared by the reaction of chloroacetic acid with thionyl chloride) with primary aromatic amines and sulfa compounds to afford compounds (2a-g) which then reacted with p-hydroxy benzaldehyde via Williamson reaction to obtaine the new compounds 2-(4-formyl phenoxy)-N-aryl acetamide (3a-g). Finally , compounds (3a-g) will be use as a good synthon to prepare the Schiff bases represented by compounds 2-(4-aryliminophenoxy)-N-arylacetamide (4a-g). through , reaction with some primary aromatic amine. All the prepared compounds were investigated by the available physical and spectroscopic methods.
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This paper presents the ability to use cheap adsorbent (corn leaf) for the removal of Malachite Green (MG) dye from its aqueous solution. A batch mode was used to study several factors, dye concentration (50-150) ppm, adsorbent dosage (0.5-2.5) g/L, contact time (1-4) day, pH (2-10), and temperature (30-60) The results indicated that the removal efficiency increases with the increase of adsorbent dosage and contact time, while inversely proportional to the increase in pH and temperature. An SEM device characterized the adsorbent corn leaves. The adsorption's resulting data were in agreement with Freundlich isotherm according to the regression analysis, and the kinetics data followed pseudo-first-order kinetic with a correlation
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