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.
The services provided by the municipal institutions of the basic things needed by the man in his daily life and the evolution of cities basically depends on these services and therefore has paid most of the world's attention to this vital facility and give him the biggest concern for the welfare of the citizens, as is the research problem that there is no program scrutiny to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of the services provided and was based on research on the premise that the preparation of the existence of audit program to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of services provided has reac
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There is a theoretical controversy in the books of Usul al-Fiqh, in the past and the present, about whether the ruling should be attached to its reason (al-Hikmah), or its apparent and stable cause (al-Illah). Looking at the practical cases of the jurists, we found them sometimes attaching rulings to its reason, and sometimes to its cause, so there is a need to know the factors that affect their choices. By extrapolation, the researcher reached at nine factors that affect referring the ruling to its cause or to its reason in jurisprudential cases.
The mechanism for selecting the President of the Republic and his constitutional powers under the Constitution of the Republic of Iraq
t:
The most famous thing a person does is talk. He loves and hates, and continues with it confirming relationships, and with it, too, comes out of disbelief into faith. Marry a word and separate with a word. He reaches the top of the heavens with a kind word, with which he will gain the pleasure of God, and the Lord of a word that the servant speaks to which God writes with our pleasure or throws him on his face in the fire. Emotions are inflamed, the United Nations is intensified with a word, and relations between states and war continue with a word.
What comes out of a person’s mouth is a translator that expresses the repository of his conscience and reveals the place of his bed, for it is evidence of
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يمثل قانون الجو أحد الركائز الأساسية التي يقوم عليها قطاع الطيران، إذ ينظم العلاقات القانونية و الفنية بين مختلف الأطراف الفاعلة فيه، بدءا من السلطات الرقابية، و شركات النقل الجوي، و انتهاءً بمهندسي الطيران الذين يشكلون عموده الفقري. و مع ذلك، فإن هذا الموضوع لا يزال غير متاح بالشكل الكافي في المكتبة العراقية و العربية، سواء من حيث الكتب الأكاديمية المتخصصة أو المراجع التطبيقية التي تلبي احتياجات مهندسي ال
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The experiment was carried out in College of Agricultural Engineering Sciences, University of Baghdad during November 1, 2019 to June 1, 2020. The experiment was designed according to a randomized complete block design. Each block contained 18 experimental units that included the three study factors. The first factor interaction between two inoculum densities and application methods, three levels control, treatment of seeds inoculation with 5g plant and treatment of seedlings inoculation whith 30g plant . The second factor was three -1 -1concentrations of spraying of kinetin 0, 75 and 150 mg L , and third factor include two levels of organic manure) and addition of fertilizer 2% of -1 the weight of the soil (O2). The results showed a signif
... Show MoreThe article deals with the role of metaphors in forming the plot of L. Ulitskaya’s family chronicle “Medea and Her Children”. The author of the article describes the results of the next stage of research related to the works of Lyudmila Evgenievna Ulitskaya, a representative of modern Russian prose. The analysis of tropes and figures in the works written at the turn of the XXth – XXIth centuries is of importance for the study of the modern state of Russian language as an independent system. “Medea and Her Children” is one of the works by L. Ulitskaya (written in 1996), which, like her other works, is characterized by a unique style of narration, rich in vocabulary, lexical, semantic and stylistic diversity of the author’s word
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