Special Exercises Using A Proposed Training Apprentice And Its Effect On Some Biomechanical Indicators and Achieving 110m Hurdles For players Under 20 years old
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
: International Auditing Standard IAS540
Accounting Estimates
Income Smoothing
The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess
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Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
The Effectiveness of Instructional Scaffolding Strategy in the Development of Academic Achievement and Critical Thinking in Female Second Year Secondary Students in Mathematics: محمد بن صنت الحربي , آمنة بنت سعيد بن جبل
Academic achievement
Critical thinking
Instructional Scaffolding Strategy
Mathematics Teaching
Semi-experimental method
This study aims to find out the effectiveness of instructional scaffolding strategy in the development of academic achievement and critical thinking of female second grade secondary mathematics students. Semi-experimental and relational descriptive method was used. The sample of the study consisted of (50) students divided into an experimental group and a control group. The experimental group was taught using scaffolding strategy whereas the control group was taught using traditional method. Pre- and Post-tests were used to achieve the objective of the study. The results of the study revealed that there are statistically significant differences in the mean scores of the experimental and control groups in the posttest for both the academi
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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed
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Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.
Were the result of research the existence of
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Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
The approach of Al-Hafiz Ibn Al-Malqin, in his followings on the Nisaburi ruler, through the book Al-Badr Al-Munir in the graduation of hadiths of the great commentary
Al-Hafiz Ibn Mulqen
full moon
The great explanation
Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
This research included important results, th
Publication Date
Sat Sep 01 2018
Journal Name
Polyhedron
Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)
The 1
3-dipolar cycloaddition “click” reaction between an azide and an alkyne to give a 1
2
3-triazole was reported by Huisgen in 1961 [1]. In 2002 the Copper(I)-catalyzed Azide-Alkyne Cycloaddition (CuAAC) to prepare a 1
2
3-triazole was reported [2]
[3]. The existence of relatively basic nitrogen atoms in the 1
2
3-triazole rings
and the possibility of introducing additional donor groups in the substituents (Fig. 1)
made the CuAAC “click” reaction an attractive method to prepare differently substituted 1
2
3-triazoles. These compounds have been used as ligands to coordinate to various metal ions that display a range of applications such as in electrochemical and photochemical studies
in supramolecular chemistry
magnetism
metal-ion sensing and catalysis [4]. The reasons for the success of the “click” reaction
is that it is easy to carry out and is widely applicable. It is not affected by a variety of functional groups
and can be carried out with a variety of Cu(I) catalysts and solvents
including aqueous conditions. The Cu(I) catalysts overcome the high activation energy barrier of the non-catalyzed Huisgen reaction by changing the mechanism of the reaction. A large variety of copper catalysts can be used for the CuAAC reaction
on condition that the maximum concentration of Cu(I) species is generated during the reaction. The pre-catalyst can be a Cu(II) salt (usually CuSO4) together with a reducing agent (often sodium ascorbate) or a Cu(I) compound in the presence of a base or amine ligand and a reducing agent to prevent oxidation to Cu(II). Some strong oxidising cupric salts or complexes such as Cu(OAc)2 also work. The solvent is very flexible from organic to aqueous
with the most commonly used combination water + an alcohol (t-BuOH
MeOH or EtOH). The key role of the solvent or solvent mixture is to solubilize the substrates and Cu(I) catalyst in order to ensure rapid reactions. Such aqueous conditions are very useful for biochemical conjugations
as well as for organic syntheses.
We recently reported on the synthesis of a series of differently substituted 1
2
3-triazole chromophores
the substituted 2-(1-phenyl-1H-1
2
3-triazol-4-yl)pyridine ligands [5]
see Fig. 2 middle
with substituents R = H (L1)
CH3 (L2)
OCH3 (L3)
COOH
F
Cl
CN
CF3
O(CH2)3CH3 and N(CH3)2. These versatile ligands were found to coordinate to various first row transition metals
such as manganese
cobalt and nickel [6]. Here we extend the series to include more first row transition metal(II) coordination compounds
iron
copper and zinc
as well as a second row transition metal(II) coordination compound
cadmium
containing the 2-(1-(4-methyl-phenyl)-1H-1
2
3-triazol-1-yl)pyridine chromophore (Fig. 2 right with R = CH3). This series of seven novel coordination compounds is the first series of pyridyl-triazole based transition metal coordination compounds where seven different transition metals are coordinated to the same 1
2
3-triazole chromophore
namely 2-(1-(4-methyl-phenyl)-1H-1
2
3-triazol-1-yl)pyridine.
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Markets in the Islamic Mashreq (Iraq / Persia / the country beyond the river) From the era of the Prophet Muhammad (may Allah bless him and his family) To the end of the Buddhist era
The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and
Publication Date
Wed May 01 2024
Journal Name
Journal Of Physics: Conference Series
Analyze the Structure and Electrical Properties of PbBr<sub>2</sub> Ca<sub>1.9</sub>Sb<sub>0.1</sub>Cu<sub>3</sub>O<sub>8+</sub>
<sub>δ</sub> Superconducting Gamma Irradiation
Radiation
Gamma
Zero critical temperature
properties of Superconducting and
XRD
The purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Fulfilling Total Quality Standards by Applied Sciences Colleges in the University of Technology and Applied Sciences in Light of the National Strategy of Education 2040 in the Sultanate Of Oman.
Total Quality Management
Colleges of Applied Sciences
University of Technology and Applied Sciences
National Education Strategy for Vision 2040
Sultanate of Oman
Abstract
The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als
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Sat Jun 25 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
sustainability accounting standards
sustainability accounting
The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
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