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jeasiq-1103
Effect Of Comprehensive Income In Market Value Of Company Importance Of Comprehensive Income In Market Value Of
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The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock.

The study focused to clarify the extent to which Iraqi firms, including banks in the application of the concept of comprehensive income on its financial statements.

 Where the concept of comprehensive income of topics relatively new, and began to offer the proposal of comprehensive income in the financial statements in a special supplement to the income statement or in the statement of other income caused the main menu or a Statement of common include all items of comprehensive income or to offer as part of the statement of equity owner. The research related by comprehensive income relatively few , study focused display and explain the concept of comprehensive income and measuring its impact on the market value of the companies, and the extent to which companies such as Iraqi banks to include a statement of comprehensive income in a statement of separate with reference to a marginal note in the statement of income.

Which includes the income statement in accordance with this input from all operations (transactions) and economic events that took place in the company during the accounting period so as to include all the items of the profit or loss resulting from normal operations or (frequency) duplicate of the main activities of this company, in addition to the items of unrealized gains and losses and any other items incidental unusual or non-recurring.

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of some agronomic technical in morphologe traits, yield compound and oil of rape seed c.v. pactol
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A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq . The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions between nitrogen fertilizer and p

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of storage duration on the Type and concentration of aflatoxin in local paddy and polished rice.
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?Natural Occurrence of aflatoxin Bi and B2 was investigated monthly in paddy rice stored for duration of six months. Aflatoxin B| was detected at the beginning of storage. The concentration of aflatoxin Bi in paddy and polished rice was found to be (0.3 and ()) ppb respectively while aflatoxin B2 W'as not detected in both paddy and polished rice afler six months of storage, concentration of aflatoxin Bi ‘ ’ ' reached 3 ppb in paddy rice and 0.9 ppb in polished rice, while the study proved that the concentration of aflatoxin in paddy rice was higher than polished rice as a result of processing which reduce the toxin

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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Artificial Saliva on The Surface Roughness of Different Esthetic Archwires (An in Vitro Study)
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Background:The demand for esthetic orthodontic appliances is increasing so that the esthetic orthodontic archwires were introduced. This in vitro study was designed to evaluate the surface roughness offiber-reinforced polymer composite (FRPC) archwires compared to coated nickel-titanium (NiTi) archwires immersed in artificial saliva. Materials and Methods:Three types of esthetic orthodontic archwires were used: FRPC (Dentaurum), Teflon coated NiTi (Dentaurum) and epoxy coated NiTi (Orthotechnology). They were round (0.018 inch) in cross section and cut into pieces of 15 mm in length.Forty pieces from each type were divided into four groups; one group was left at a dry condition and the other three groups were immersed in artificial saliva (

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Publication Date
Wed Aug 31 2011
Journal Name
Ibn Al- Haitham J. For Pure & Appl. Sci
Effect Of Some Enzymes Activity In Liver Diseases From Patients Of Salmonella Paratyphi A With Iraqi Woman.
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This present study demonstrated that liver was involved in 14 %of typhoid patients manifesting with hepatomegaly. Elevation of serum enzymes in typhoid fever was presumably of a muscular origin, while elevation of liver enzyme was relatively less common. This study was performed on 30 female patients diagnosed by ultrasound (US) of abdomen, with paratyphoid A, ranged between (20-40) years compared with 30 healthy control .Patients volunteers were treated with appropriate antibiotics for 14 days and investigations were repeated 2-3 week after completion of treatment. Patients had clinical and biochemical evidence of hepatic dysfunction. The spectrum of hepatic involvement included hepatomegaly , jaundice, derangement of various hepatic func

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE EFFECT OF USING GAMES IN DEVELOPING SOME CONCEPTS OF TRAFFIC SAFETY FOR FIFTH GRADE PRIMARY STUDENTS
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Abstract The purpose of this paper is to preparing small games for fifth graders. And to identify the impact of these small games in developing some concepts of traffic safety for fifth graders. The two researchers used the experimental method to solve the research problem, and the research community was identified with students. The fifth grade of primary school in the province of Baghdad and a sample was chosen from the private Baghdad Primary School, which numbered (60) male and female students. They were distributed equally into two groups by simple random method (experimental and control groups). As for the most important conclusions reached by the two researchers, it is the presence of an effect of small games in developing some conce

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Publication Date
Sun Aug 01 2021
Journal Name
The Journal Of Asian Finance, Economics And Business (jafeb)
The Effect of Social Marketing on Customer Behavior: An Empirical Study of Tourism Companies in Baghdad, Iraq
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Social marketing seeks to develop and integrate marketing concepts with other approaches to social change and aims to influence behaviors that benefit individuals and societies for the social good. The study investigates the type and level of influence of social marketing on customer behavior in tourism companies in Baghdad (Iraq). The sample size of the study is 135 people comprising directors, assistant directors, and marketing staff in tourism companies in Baghdad. A questionnaire was used as a tool to collect data and information, and was prepared by the researcher after it underwent validity, stability, and arbitration tests. The data was analyzed using the statistical program (SPSS v. 25, AMOS v. 23) and statistical methods have been

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Publication Date
Mon Mar 31 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Evaluation of Sodium Chloride and Acidity Effect on Corrosion of Buried Carbon Steel Pipeline in Iraqi Soil
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In this work, corrosion parameters were evaluated using potentiodynamic polarization curves. In order to determine corrosion parameters of potential and current density of the interesting metal, carbon steel, environmental conditions of external corrosion of buried carbon steel pipeline in Iraqi soil were prepared in the laboratory using simulated prepared conditions. Solutions of sodium chloride at different concentrations (300, 1100, 1900, 2700, and 3500 ppm) were used. pH of solution were acidic at pH =5, and alkaline at pH = 9. Laboratory conditions were similar to those of Iraqi soil where the pipelines were buried. Temperature was constant at 20 °C. Potentiodynamic polarization curves, of potential vs. log current density, were ob

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Publication Date
Fri Nov 08 2019
Journal Name
Biochem. Cell. Arch.
EFFECT OF EARLY EXPOSURE TO HEAT AND ADDITION OF GINSENG EXTRACT ON PRODUCTION TRAITS IN BROILER CHICKS
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The current study was conducted on 504(Ros-308) broiler chicks during the period 28/9/2017-9/11/2018to determine the effect of heat shock in early age and additives such as ginseng in three levels on birds weight and feedconsumption. Results showed that the exposure to high temperature (38-400C) lead to significant decrease (p≤≤≤≤≤0.05 (inaverage body weight at7 day of age and significant decrease in body weight in birds expousured to high temperature inthe periods 2, 4 and 6 hours compared with control (Table 1). Significant decrease in live body weight when exposure to2hr compared with 6hr namely (138.54) and (144.21), respectively while no significant difference between 2 and 4h.Results showed no significant effect in body we

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of CCl4 and Nigella sativa oil on histological changes of liver in the immature white Rats
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This study aimed to investigat the effect of Carbon tetrachloride CCl4 and Nigella
sativa oil on histological changes of liver. It was used only (20) immature male rats. to study
the effect of Carbon tetrachloride CCl4 and Nigella sativa oil on changes. The rats were
randomly divided into equal groups as follows. First group was injected intra dermally with
0.1 ml, normal saline (two times per weeks). This group was considered as control group .The
second group was injected intra dermally with (Carbon tetrachloride CCl4 ml / 100g ) of body
weight for ( two times per weeks was injected for (8weeks) . The third group It was orally
given 0.1 ml dose of Nigella sativa oil, it was injected for (8weeks).The fourth g

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Publication Date
Sun Jun 08 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative Assessment of In Vitro Effect of Three Fluoride Releasing Agents on Enamel Demineralization around Orthodontic Brackets
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Background: White spot lesion considered as irreversible tooth demineralization presenting challenge to orthodontists during treatment schedules, fluoride was the most successfully used measure to overcome this challenge. Materials and method: A total of forty sound human permanent premolars were used in the present study and categorized into four groups, in one group the teeth were bonded with stainless steel brackets using Resin-modified glass ionomer cement (RMGIC) and the other three groups the teeth were bonded with light cured composite Resilience® (Ortho technology Co., USA). Group A; Acidulated phosphate fluoride (APF) topical gel (Mfg by DEEPAK PRODUCTS, INC, USA), fluoride ion 1.23% applied on examine area for four minute. Gro

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