Résumé: The startup ecosystem is shifting due to the rise of artificial intelligence. AI favors larger companies, necessitating a change in mindset for startups from disruption to transformation. This paper aims to identify the most successful startups that use artificial intelligence by countries and what are the challenges faced by them . To achieve the study's objective , we used a descriptive analytical approach,and information was collected on AI applications in several countries. This study shows that the number of startups is growing rapidly around the world, with most of them turning to artificial intelligence. However, these enterprises face challenges in accessing sufficient data and computing power, yet they still have opportunities to innovate by offering AI-based services .directly to consumer.

Résumé: the perpuse ofthis communication is to show The use of Artificial Intelligence by startups in some countries

Résumé: هدفت هذه الدراسة إلى عرض ما تضمنه المعيار 41 الزراعة حول تقييم الأصول البيولوجية والمنتجات الزراعية وفق القيمة العادلة ، وما هي متطلبات الاعتراف والقياس. ولتحقيق هدف الدراسة اعتمدنا على دراسة حالة قطاع مزارع الألبان وهو قطاع مهم في الصناعة الزراعية والذي طبق أساليب مختلفة في تقييم أصوله. توصلت الدراسة إلى أنه بالرغم من وجود إطار مفاهيمي للقياس على أساس القيمة العادلة وفق المعيار IFRS 13 إلا أن القطاع الزراعي يواجه عدة صعوبات لتطبيقه. يمكن أن تكون عملية التقييم معقدة، لذا من المهم العمل مع خبراء في الصناعة لضمان التقييم الدقيق. الكلمات المفتاحية: القياس على أساس القيمة العادلة ، الأصول الزراعية ؛ معايير المحاسبة الدولية

Résumé: Implementing accounting frameworks for the sustainable energy sector involves integrating standard financial reporting with specialized sustainability frameworks like the Greenhouse Gas Protocol for carbon emissions and other standards . These frameworks help companies quantify and report their environmental and social impacts, such as water scarcity, carbon emissions, renewable energy usage. This paper aims atthe possibility of implememting the accounting framework for the sustainable energy sector To acheive this aim we used a descriptive research approach was used and information was gathered from different sources in order to answer the problematic. This paper arrived at The implementation of a robust accounting framework for the sustainable energy sector is not merely a compliance exercise; it is a strategic imperative