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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
Mon Nov 26 2018
Journal Name
Indian Journal Of Agricultural Research
Effect of seed weight on stem anatomical characters in white lupine (Lupinus albus L.) cultivars
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An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular b

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Effect of Alcoholic Catechin Extract on Hyperglycemia, Hyperlipidemia and Liver Functions in Alloxan Diabetic Mice
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The objective of this study is to estimate the effect of the hydro-ethanolic catechin extract toward blood glucose, lipid profile and liver functions in alloxan diabetic mice. 50 healthy mice (25-30 g) were divided into five groups of ten animals for each. Group A received normal saline as normal control group. To induce diabetes, alloxan (150 mg/kg), intraperitoneal (i.p.) single dose was injected to groups B, C, D and E. Group B represents diabetic control group. Groups C, D and E received ethanolic catechin extract (30 mg/kg and 40 mg/kg) for different periods of 1, 2 and 3 weeks as treated groups. Blood glucose, serum lipids [Total Cholesterol (TC), Triglycerides (TGs) and High Density Lipoproteins (HDL)], asparagine transaminase (AST),

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Publication Date
Tue Apr 16 2024
Journal Name
International Development Planning Review
THE EFFECT OF THE IMPERATIVE METHOD IN TEACHING PHYSICAL EDUCATION CURRICULA FOR THE PRIMARY STAGE
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Y Adnan, H Atiyah, IH Neamah…, International Development Planning Review, 2024

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Publication Date
Mon Apr 02 2001
Journal Name
University Of Baghdad
Effect of Technology on the Relationship between Form and Structure in Contemporary Interior Space Language.
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Publication Date
Wed Aug 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF GAMMA RADIATION AND ETHYL METHANESULFONATE (EMS) ON POTATO SALT STRESS TOLERANCE IN VITRO
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An experiment was conducted in the Date Palm Research Units labs / College of Agricultural Engineering Sciences / University of Baghdad to assess the tolerance toward salinity stress in potato after two mutagens treatments in vitro. Potato cv. Arizona and Rivera nodal segments were irradiated with four dosages of gamma rays at 0, 10, 20, and 30 Gray and immersed in (EMS) with four concentrations included 0, 10, 20, and 30 mM. The survival rates after mutagenesis treatments were calculated and 449 lines were obtained. The lines were tested for salinity tolerance by growing in MS medium supplemented with four concentrations of NaCl at 0, 100, 150, and 200 mM and data were analyzed according to the CRD with 10 replicates and means were

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Publication Date
Fri Sep 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effect of Cranberry Extract against Cisplatin-Induced Nephrotoxicity by Improving Oxidative Stress in Mice
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   Cranberry (Vaccinium macrocarpon) is a North American natural fruit. consumed as food and used for health promotion and prevention of various diseases. Aim. The present study was designed to evaluate the protective effect of cranberry fruit extract on nephrotoxicity induced by cisplatin in mice by measuring selected oxidative stress markers. Methods. Twenty-eight male albino mice were used in this study. The animals were divided into 4 groups as follows: Group I [Negative Control]/orally-administered normal saline for 7 successive days; Group II [Orally-administered cranberry fruit extract alone (200 mg/kg) for 7 successive days; Group III/Mice IP injection with cisplatin (12mg/kg) on day 7 and; Group IV [Orally-administered cr

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units
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The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Effect of Insecticide “Maxxthor” on Some Hematological and Oxidative Stress Parameters in Male Albino Rats
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The present study was designed to investigate the effect of different concentrations of Maxxthor on some hematological and oxidative stress parameters in male albino rats.Twenty male rats with age of 6-8 weeks and weight of 200-250gm were equally divided into four groups as follow:G1 treated with normal saline as control group,while G2,G3andG4groups were treated with(0.01,0.1,1)mg\kg body weight of Maxxthor respectively for 40 days.The following hematological parameters were measured: red blood cell(RBC),hemoglobin (Hb),white blood cell(WBC), platelets(PLT),malondialdehyde(MDA),glutathione(GSH),catalase and vitamin E. The hematological parameters results revealed highly significant(p<0.01)decreasein RBC and H,while a highly significant(p<0.

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Publication Date
Sat Dec 08 2018
Journal Name
Bioscience Research
Hepatoprotective effect of (Arachis hypogeaL.) peanut skin extracts on CCl4 induced liver damage in mice
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This study was carried out to evaluate the hepato-protective property of (Arachis hypogea L.) peanut skin extracts in CCl4 induced hepatotoxicity in mice. The antioxidant activity was measured utilizing 2, 2-diphenyl-1-1 picrylhydrazyl (DPPH) radical scavenging capacity. The results showed that the methanolic extract was the highest free radical scavenging activity than the aqueous extract with values (92.34 ± 0.45 and 87.62 ± 0.44) respectively in 12 mg/mL compared to 89.61 ± 0.34 for Butylated hydroxytoluene (BHT) and 93.25 ± 0.06 for vitamin C, which means that the methanolic extract of peanut skin is superior to BHT. Furthermore, the total phenolic content was analyzed by using Folin-Ciocalteu method, the amount of total phenol in a

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Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different bracket types on streptococcus mutans count in orthodontic patients using fluoridated toothpaste
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Background: Plaque retention during fixed orthodontic therapy is an important cause of developing enamel demineralization. The purpose of this study was to evaluate the effect of different brackets types on the count of Streptococcus Mutans in orthodontic patients using conventional fluoridated toothpaste. Materials and Methods: Plaque samples were collected from maxillary 1st premolar teeth of twenty right handed patients (using split mouth technique) before bonding, after 48 hrs of bonding using tooth brush only, and after 2 weeks of using fluoridated toothpaste. Stainless steel bracket was bonded on right first premolar while the left one was bonded with sapphire bracket. The calculation of the Streptococcus Mutans count was done usin

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