Algebraic strategy to generate pairwise test set for prime number parameters and variables
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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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Sun Jan 19 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect flexibility of the Strategic human resources in improvement operational performance: "Survey study of views of a sample of managers, engineers and technicians in the Baghdad south 2/Station directorate of Electricity"
The research attempts to diagnose the level of the effect of human resources flexibility (employees skills flexibility, employees behaviors flexibility, and human resource practice flexibility) in the south al-rusafa directorate of a power station one of the formations and the Ministry of Electricity, and impact of a range of variables related to the performance operational, namely, (efficiency, effectiveness)recognizing the importance of the subjects studied,& because of the importance of expected results of the field under consideration,researcher selected a sample of size (121) engineers and technicians of workers in the directorate. Was my hypotheses the major search of a relationship and impact between human resources flex
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Fri Jan 31 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Establishment of the possible association between the presence of Helicobacter pylori in the saliva and gastric biopsy by using polymerase chain reaction technique in association with oral manifestation of peptic ulcer disease
Background: Helicobacter pylori are important gastrointestinal pathogen associated with gastritis, peptic ulcers, and an increased risk of gastric carcinoma. There are several popular methods for detection of H. pylori (invasive and non-invasive methods) each having its own advantages, disadvantages, and limitations, and by using PCR technique the ability to detect H. pylori in saliva samples offers a potential for an alternative test for detection of this microorganism. Materials and methods: The study sample consists of fifty participants of both genders, who undergo Oesophageo-gastrodudenoscopy at the Gastroenterology Department of Al-Kindy Teaching Hospital Baghdad/ Iraq, during five months period from January 2014 to May 2014. They we
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Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Financial Performance Measures On The Basis Of Value And Its Reflection On Companies Performance Under The Governance: An Applied Study On A sample Of Companies Listed In the Iraqi Stock Exchange
Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.
The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges
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Fri Jan 31 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Plasma Treatment on Shear Bond Strength of High Impact Acrylic Resin Denture Base Lined with Two Types of Soft Lining Materials after Immersion in Distilled Water and Denture Cleanser
Background: In dentistry, dentist takes the advantages of soft lining materials due to the viscoelastic properties. The major problem is the adhesion of the soft liner with the denture base material. Materials and Methods: Heat cured of high impact acrylic resin specimens prepared with dimensions 75x13x13mm for shear bond strength test, soft lining material (Refit and Mollosil) with a 3-mm thickness and used to join each two acrylic blocks. Also four specimens with the same previous dimensions utilized for chemical and physical surface analysis. The specimens grouped as control (without plasma) and experiment (with oxygen plasma) treated high impact acrylic specimens. Results: Plasma treatment increased the shear bond strength for both Refi
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Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Implementation of the Coronavirus Prevention Standards (Covid-19) In the Kingdom Of Saudi Arabia (A COMPARATIVE STUDY BETWEEN FAMILIES OF PEOPLE WITH INTELLECTUAL DISABILITIES AND FAMILIES OF ORDINARY PEOPLE)
prevention standards
coronavirus (covid-19)
intellectual disability
The study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear
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Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effectiveness of the organization and its role in achieving the requirements of Strategic success: A survey study of the opinions of a sample of workers at the Asia Telecom Company in Baghdad
The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o
Publication Date
Mon May 20 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Thermal Neutron Radiation Dose on Density of Local and Extended Energy States in Se<inf>55</inf>S<inf>20</inf>Sb<inf>15</inf>Sn<inf>10</inf> Alloy
Melt quenching
Thermal neutron beam
Electron hopping.
Four samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat
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(1)
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
Sat Nov 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
tax gap
Direct withholding tax
The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.
The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t
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