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.
Problem of water scarcity is becoming common in many parts of the world. Thus to overcome this problem proper management of water and an efficient irrigation systems are needed. Irrigation with buried vertical ceramic pipe is known as a very effective in management of irrigation water. The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the software HYDRUS/2D to predict empirical formulas that describe the predicted results accurately. Different values of pipe lengths and hydraulic conductivity were selected. In addition, different values of initial volumetric soil water content were assumed in this simulation a
... Show MorePeripheral artery disease (PAD) is associated with increased oxidative stress and impaired endothelial function. Ticagrelor treatment improves antioxidant properties in addition to its antiplatelet effects. This study investigated the impact of Ticagrelor treatment on serum superoxide dismutase (SOD) levels and other biochemical parameters in PAD patients. It also evaluated the potential diagnostic accuracy and clinical utility of specific biomarkers based on receiver operating characteristic (ROC) analysis. Seventy individuals were categorized into healthy control (n=40), baseline PAD patients not on Ticagrelor (B-PAD, n=30), and same PAD patients after treated with Ticagrelor (A-PAD, n=30). Parameters measured included SOD concent
... Show MoreIn the city, building space could transform to be as place, because architecture does not include only traditional values such as housing, human protection, stability, etc, but could carry other dimensions beyond the housing or building occupancy or develop urban design. Rivers had vision in motion as a way to show dynamic processes in its flowing slowly, which are simply measured in time and the life of citizens. The research consider the river path in traditional cities as Alley connecting the spaces of the city ... old Baghdad was characterized by this property and it is look like Venice in the past, while traditional European cities were able to preserve this property till now, and capable to take transformation of the city with deve
... Show MoreIn the present study, advanced oxidation treatment, the TiO2 /UV/H2O2 process was applied to decolorisation of the reactive yellow dyes in aqueous solution. The UV radiation was carried out with a 6 W low-pressure mercury lamp. The rate of color removal was studied by measuring the absorbency at a characteristic wavelength. The effects of H2O2 dosage, dye initial concentration and pH on decolorisation kinetics in the batch photoreactor were investigated. The highest decolorisation rates were observed (98.8) at pH range between 3 and 7. The optimal levels of H2O2 needed for the process were examined. It appears that high levels of H2O2 could reduce decolori
... Show MoreAs one type of heating furnaces, the electric heating furnace (EHF) typically suffers from time delay, non-linearity, time-varying parameters, system uncertainties, and harsh en-vironment of the furnace, which significantly deteriorate the temperature control process of the EHF system. In order to achieve accurate and robust temperature tracking performance, an integration of robust state feedback control (RSFC) and a novel sliding mode-based disturbance observer (SMDO) is proposed in this paper, where modeling errors and external disturbances are lumped as a lumped disturbance. To describe the characteristics of the EHF, by using convection laws, an integrated dynamic model is established and identified as an uncertain nonlinear second ord
... Show MoreThe main objective of this research is to find out the effect of deviation in the aggregate gradients of asphalt mixtures from the Job Mix Formula (JMF) on the general mixture performance. Three road layers were worked on (wearing layer, binder layer, and base layer) and statistical analysis was performed for the data of completed projects in Baghdad city, and the sieve that carried the largest number of deviations for each layer was identified. No.8 sieve (2.36mm), No.50 sieve (0.3mm), and 3/8'' sieve (9.5mm) had the largest number of deviations in the wearing layer, the binder layer, and the base layer respectively. After that, a mixture called Mix 1, was made. This mixture was selected from a number of completed mixtures, and it
... Show MoreIn this work, synthesized N4,N4`-bis(2, 3, 4 nitro benzylidene) biphenyi-4-4`-diamine(B1-B3) , was tested as an inhibitors in controlling the corrosion of carbon steel in NaCl 3.5% solution by using open circuit potential (OCP),at four different temperatures (293, 303, 313 and 323 K). Furthermore, the surface morphology was investigated using the Atomic force microscopy (AFM). The effect of using different Schiff bases and temperature was also investigated. Schiff bases was synthesized and characterized via using. Fourier Transform Infrared Spectroscopy (FT-IR)and Atomic Force Microscope (AFM) characterized . The experimental results shown that Schiff bases can consider as an excellent corrosion inhibitors for carbon steel in NaCl 3
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