Preferred Language
Articles
/
dBcC7ZIBVTCNdQwCocPP
The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
...Show More Authors

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.

Scopus Crossref
View Publication
Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Fuzzy Based Spam Filtering
...Show More Authors

Emails have proliferated in our ever-increasing communication, collaboration and
information sharing. Unfortunately, one of the main abuses lacking complete benefits of
this service is email spam (or shortly spam). Spam can easily bewilder system because
of its availability and duplication, deceiving solicitations to obtain private information.
The research community has shown an increasing interest to set up, adapt, maintain and
tune several spam filtering techniques for dealing with emails and identifying spam and
exclude it automatically without the interference of the email user. The contribution of
this paper is twofold. Firstly, to present how spam filtering methodology can be
constructed based on the concep

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 24 2014
Journal Name
Journal Of Chemical And Pharmaceutical Research
Synthesis, characterization and antimicrobial activities of [Fe(II), Co(II), Ni(II),Cu(II) and Zn(II)] mixed ligand complexes schiff base derived from amoxicillin drug and 4-(dimethylamino)benzaldehyde with nicotinamide
...Show More Authors

New Schiff base ligand (E)-6-(2-(4-(dimethylamino)benzylideneamino)-2-(4-hydroxyphenyl)acetamido)-3,3- dimethyl-7-oxo-4-thia-1- azabicyclo[3.2.0]heptane-2-carboxylic acid = (HL) was synthesized via condensation of Amoxicillin and 4(dimethylamino)benzaldehyde in methanol. Figure -1 Polydentate mixed ligand complexes were obtained from 1:1:2 molar ratio reactions with metal ions and HL, 2NA on reaction with MCl2 .nH2O salt yields complexes corresponding to the formulas [M(L)(NA)2Cl],where M=Fe(II),Co(II),Ni(II),Cu(II),and Zn(II), A=nicotinamide .

Preview PDF
Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of some new N-substituted quinazoline-4-one, thiazine-4-one and tetrazoline rings incorporating N-ethyl-2-(benzylthio)benzimidazole acetate and study their application as anti-oxidant agent
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New ligand ' ((2-{1..,[(2-hyd_roxy;..benzyli_dene)-hydrazono]- ethyl} benzen_e-l, 3, s--moll and ItComplexes W·itll. (Mn.(11 Fe(n), Cd<11J, a-nd Hg(n).) Tons
...Show More Authors

In :the   _pr  sent  _paper we report ths. ynthesis       ·of a new li:ga!!d..

[f4LJ      [{'2 {1-'[(2-hyd•:0xy-.ben:zy1i.den·e)..,bxcJrazanci}:etby-l }benzerie­

J,5 t;rtiol .aad its complexes Â·w-ith '('Mlif(1 J       Fev 1 ),  ed(J'l), and. :f.::I:g 01>-)

The ligand  \VS preP..ated rin tWo steps' • fp I t}Je nrst stea -soJutiQil Qf

-saUcyla[deeyeq.    ip       methatt:oJ .     re3ctcd    lU1der      reflux   

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Extraction, Identification and Isolation of B-sitosterol from Iraqi Wild Awsaj plant (Lycium barbarum) Using UAE (Probe and Bath) and two isolation technique (HPTLC and PHPLC): B-sitosterol in Iraqi Awsaj plant
...Show More Authors

Awsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 24 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Dental arches dimensions, forms and its association to facial types in a sample of Iraqi adults with skeletal and dental class II-division 1 and class III malocclusion(A cross sectional study)
...Show More Authors

Background: The association between facial types and dental arches forms has considerable implications in orthodontic diagnosis and treatment planning. The aim was to establish the maxillary and mandibular dental arches width and length in skeletal and dental class II division 1 and class III malocclusion groups, find out the most frequent dental arch form and facial type and the association between them and to check the gender differences. Materials and Methods: Frontal and lateral facial photographs and maxillary and mandibular occlussal photographs for 90 iraqi subjects with age 18-25 years old (45 males and 45 females) divided equally into three groups, the 1st group with class II division 1malocclusion (overjet more than 3mm but less t

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
أثـر الأدوات الداخلية لحوكمة الشركة على رأس المال الـعـامـل وانعكاسهما علـى القيـمـة الاقتصـادية المضـافـة: دراســة تطبيقيـة علـى عينــة مـــن الشـركــات الصنــاعــيــة المـدرجــة في بورصــة عـمّــان لــلأوراق المـالـيـة
...Show More Authors

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

... Show More
View Publication Preview PDF
Crossref
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)
...Show More Authors

Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Inorganica Chimica Acta
Synthesis, characterisation and electrochemistry of eight Fe coordination compounds containing substituted 2-(1-(4-R-phenyl-1H-1,2,3-triazol-4-yl)pyridine ligands, R = CH3, OCH3, COOH, F, Cl, CN, H and CF3.
...Show More Authors

Eight different Dichloro(bis{2-[1-(4-R-phenyl)-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})iron(II) compounds, 2–9, have been synthesised and characterised, where group R=CH3 (L2), OCH3 (L3), COOH (L4), F (L5), Cl (L6), CN (L7), H (L8) and CF3 (L9). The single crystal X-ray structure was determined for the L3 which was complemented with Density Functional Theory calculations for all complexes. The structure exhibits a distorted octahedral geometry, with the two triazole ligands coordinated to the iron centre positioned in the equatorial plane and the two chloro atoms in the axial positions. The values of the FeII/III redox couple, observed at ca. −0.3 V versus Fc/ Fc+ for complexes 2–9, varied over a very small potential range of 0.05 V.

... Show More
Preview PDF
Publication Date
Sat Dec 26 2020
Journal Name
International Journal Of Pharmaceutical Research
Complexes of Co(II), Cu(II), Ni(II), Pt(II) And Pd(II) with N 3 O-Chelating Ligand Incorporating Azo and Schiff Base Moieties: Synthesis, Spectroscopic, Thermal Decomposition, Theoretical Studies, and thermodynamic parameters
...Show More Authors