Preferred Language
Articles
/
DheXpZEBVTCNdQwCCpdo
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
...Show More Authors

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting standards significantly impacts the economic unit's value. These findings contribute to the debate on the effectiveness of IFRS in emerging markets and provide valuable insights for policymakers, regulators, and practitioners aiming to improve the quality of financial reporting and economic evaluation. The study emphasizes the importance of considering local economic conditions and the level of support for applying IFRS when assessing the impact of the standards on the economic unit's value. This research opens horizons for further investigation into the factors mediating the relationship between IFRS adoption and economic unit assessment, aiming to enrich information about the role of financial reporting standards in economic development.

Scopus Crossref
View Publication
Publication Date
Mon Apr 07 2025
Journal Name
Al-nahrain Journal For Engineering Sciences
Design of Reverse Osmosis Water Treatment Unit Using Lanxess Lewaplus2
...Show More Authors

Basrah is the richest town and the economic capital of Iraq. It suffers from lack of drinking water. This project is a dream to supply drinking water to Basrah citizens within WHO standards. Water should pass sedimentation and filtration stages before interring reverse osmosis unit. The design is carried out using lewaplus2 software. Several parameters should be selected in the design step membrane type, number of stages, number per element in each stage, and the recovery percentage. An optimization is carried out using Minitab ver. 18 for the acceptable limit of TDS and minimum cost and it was found that the optimum conditions were 52% for first stage, the numbers of vessels are 20 for both the first and second stage. In addition,

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Prevalence of H pylori in obese attending Obesity therapy Unit
...Show More Authors

Background: Obesity is an increasing health problem in developed countries and has grown into a major global epidemic. Recent studies suggested colonization of the stomach by Hpylori might affect gastric expression of appetite- and satiety-related hormone and patients cured of H pylori infection gained weight. Obesity and Helicobacter pylori (H. pylori) are important because of the problems they lead and their frequency of occurrence.

Objectives: To find out the prevalence of H. pylori infection in obese.

Type of the study:A cross-sectional study

Methods: A total of 32 obese female admitted to the study. Body mass indices (BMI) of all subjects wer

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Sep 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Recovery of Catalyst from Tar Formed in Phenol Production Unit
...Show More Authors

This work was conducted to study the recovery of catalyst and desirable components from tar formed in phenol production unit and more particularly relates to such a method whereby better recovery of copper salts, phenol, benzoic acid and benzoate salts from tar by aqueous acid solution was accomplished.
The effect of solvent type, solvent concentration (5, 10, 15, 20, 25 and 30 wt%), agitation speed (100, 200, 300 and 400 rpm), agitation time (5, 10, 15, 20 and 25 min), temperature (90, 100, 110, 120, 130 and 140 oC) , phase ratio (1/1, 2/1, 3/1, 4/1 and 5/1) and number of extraction (1, 2, 3, 4, and 5) were examined in order to increase the catalyst and desirable components extraction.
Four types of solvent were used; hydrochloric

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Weight loss program outcome of obese attending AL-Kindy obesity research and therapy unit
...Show More Authors

Background: overweight and obesity are the fifth leadingrisk for global deaths. At least 2.8 million adults die eachyear as a result of being overweight or obese. Numerousstudies show that weight loss, even if only 5-10%,significantly improves dyslipidemia, hypertension, diabetesmellitus, risk for osteoarthritis and its symptoms and risk forselected cancers.Objectives: is to evaluate the effect of diet and exerciseprogram on anthropometric and biochemical status of adultobese patients.Methods: descriptive study. 124 adult obese patientsattending Al Kindy obesity research and therapy unit duringDecember 2012 were included. Measurement of Wt, heightHt and WC performed and BMI was calculated. Laboratorytest analysis, on the fasting state, w

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
TWO-PARAMETER GAMMA DISTRIBUTION AND LOG NORMAL DISTRIBUTION FOR DERIVATION OF SYNTHETIC UNIT HYDROGRAPH
...Show More Authors

Most available methods for unit hydrographs (SUH) derivation involve manual, subjective fitting of
a hydrograph through a few data points. The use of probability distributions for the derivation of synthetic
hydrographs had received much attention because of its similarity with unit hydrograph properties. In this
paper, the use of two flexible probability distributions is presented. For each distribution the unknown
parameters were derived in terms of the time to peak(tp), and the peak discharge(Qp). A simple Matlab
program is prepared for calculating these parameters and their validity was checked using comparison
with field data. Application to field data shows that the gamma and lognormal distributions had fit well.<

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
International Journal Of Body, Mind And Culture
Quality of Work Life and Resilience among Intensive Care Unit Nurses: A Descriptive Study
...Show More Authors

Objective: The present study aimed to determine the association of quality of life with the resilience of intensive care unit (ICU) nurses. Methods and Materials: A cross-sectional study was performed, including 105 ICU nurses from five hospitals in Iraq, using a convenience sample method. Data were gathered through a self-administered questionnaire that includes three sections: the demographics, the Brooks Quality of Nursing Work Life survey, and the Connor-Davidson Resilience Scale-10 (CD-RISC-10). Findings: The QWL of the ICU nurses was moderately satisfied (mean = 161.42), and the level of resilience was moderate (mean = 26). A statistically significant positive correlation between QWL and resilience. Conclusion: Strategies

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Safety Science
Perceived management commitment and psychological empowerment: A study of intensive care unit nurses’ safety
...Show More Authors

View Publication
Scopus (46)
Crossref (43)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
...Show More Authors

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 27 2026
Journal Name
Journal Of Physical Education
Proposed Exercises Using Flexible Resisters And Their Effect On Developing Strength Endurance And The Performance of Some Offensive Skills In Youth Basketball
...Show More Authors

View Publication
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the Iraqi general budget in light of corruption and fluctuations in oil prices, and their repercussions on unemployment rates after 2003
...Show More Authors

The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a

... Show More
View Publication Preview PDF
Crossref