Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and the characterization of a relative humidity sensor based on a polymer-coated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) transmission mode. The fabrication of the sensor involved splicing a short (1 cm) length of Photonic Crystal Fiber (PCF) between two single-mode fibers (SMF). It was then coated with a layer of agarose solution. Experimental results showed that a high humidity sensitivity of 29.37 pm/%RH was achieved within a measurement range of 27–95%RH. The sensor also showed good repeatability, small size, measurement accuracy and wide humidity range. The RH sensitivity o

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

Özet

Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaşan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir şekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri’nde ilk kez karşımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati’t Türk’te geniş yer bulmuştur. Dilin anlatım ve kullanım imkânlarını geliştiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyişte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaşmış sözler halinde bulunurlar. Bu çalı

The process of evaluating business processes, complex, repetition of procurement processes, need for raw materials and frequency of demand, which makes dealing with suppliers in the evaluation process, making the need for a process intervention in the process. Lighter on the other hand.

Many Iraqi companies suffer from problems related to suppliers, and cases of administrative and financial corruption are often raised regarding this type of contract and from this reality the necessity of researching this problem and trying to develop some solutions to reduce its impact on the companies' work, by using a method that works according to the standards adopted in Evaluation and selection of the supplier in the

Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

Most studies indicated that the values ​​of atmospheric variables have changed from their general rates due to pollution or global warming etc. Hence, the research indicates the changes of direct solar radiation values ​​over a whole century i.e. from 1900 to 2000 depending on registered data for four cities, namely (Mosul - Baghdad - Rutba - Basra. Moreover, attemptsto correlate the direct solar radiation with the temperature values have been ​​recorded over that period. The results showed that there is a decreasing pattern of radiation quantities over time throughout the study period, where the value of direct radiation over the city of Baghdad 5550 w/m² was recorded in the year 1900, but this ratio decreased cle

Objectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

The study presents the modification of the Broyden-Flecher-Goldfarb-Shanno (BFGS) update (H-Version) based on the determinant property of inverse of Hessian matrix (second derivative of the objective function), via updating of the vector s ( the difference between the next solution and the current solution), such that the determinant of the next inverse of Hessian matrix is equal to the determinant of the current inverse of Hessian matrix at every iteration. Moreover, the sequence of inverse of Hessian matrix generated by the method would never  approach a near-singular matrix, such that the program would never break before the minimum value of the objective function is obtained. Moreover, the new modification of BFGS update (H-vers