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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 06 2022
Journal Name
Al–bahith Al–a'alami
News framing of the Israeli aggression on Gaza in 2021 on i24 Israeli channel.
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The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Idea Filtering Strategy on the Achievement of the Second Year Middle School Female Students in Science
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Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

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Publication Date
Wed Aug 24 2022
Journal Name
International Journal Of Health Sciences
Effect of using fryer strategy on the achievement and systemic thinking of intermediate second-class students in the chemistry subject
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The objective of this research is to identify the effect of Using Fryer strategy on achievement and systemic thinking in the subject of chemistry of second class intermediate school students. The sample of research consisted of 59 students in one intermediate school in Baghdad/Iraq, split into two groups; experimental and control. The scientific material of the study is related to Chapters II and III of the Science Book for the second Intermediate School for the Year (2019-2020). The scientific test is composed of 25 test items whilst the second instrument for research related to systematic thinking test consisted of 12 items. The results of the research showed that the use of Fryer's chemistry-teaching strategy has increased achievement an

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study the effect of fish on the optical properties of CuO membranes prepared in a way that thermal spraying chemical
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In this research study the effect of fish on the properties optical films thickness 1200-1800 and calculated energy gap Basra direct transport permitted and forbidden to membranes and urged decreasing values ??of Optical Energy Gap increase fish included accounts optical also calculate the constants visual as factories winding down and the refractive index and reflectivity membranes also by real part and imaginarythe dielectric constant

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Studying the Effect of Aqueous Extract from Curcuma Longa on Some Parameters of Cytogenetic, Immunity and Fertility in Female Mice
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The research work was conducted to investigate the effect of oral administration of aqueous extract of turmeric at doses of (5, 10) mg/kg body weight for two weeks daily by determining the genotoxic effect (mitotic index), evaluation of immunological effect (IgG, IgM, IgA, C3, C4) and measuring fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) levels with histological examinations of female albino swiss mice ovaries in comparison with control (normal saline). A clear effect in increasing mitotic activity was reveled for both doses in comparison with control. Results also showed a significant increase in the value of all immunological parameters at both doses, in comparison with control. Also, obvious rais

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Natural Factors on the Cultivation and Production of Sesame Crop in Al-Qadisiyah Governorate: كوثر ناصر عباس
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Alendronate Treatment on Salivary Levels of Osteoprotegrin and TNF-α in Postmenopausal Woman with Osteoporosis and Periodontal Diseases
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Background: All diseases concerning bone destruction such as osteoporosis and periodontal diseases share common pattern in which the osteoclast cells are absolutely responsible for bone resorption that occurred when osteoclast activity exceeds osteoblast activity. Osteoprotegrin (OPG) considered as novel soluble decoy receptor known as “bone protector” since it prevents extreme bone resorption through inhibition of differentiation and activity of osteoclast by competing for binding site. It binds to receptor activator of nuclear factor kappa-B ligand (RANKL) and prevent its interaction with receptor activator of nuclear factor kappa-B (RANK), thus inhibits osteoclast formation. TNF-α is a pro-inflammatory cytokines having

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
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After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

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Publication Date
Tue Aug 15 2023
Journal Name
Sumer 1
The effect of silver diamine fluoride on the microleakage of glass ionomer restoration in primary teeth at different time intervals
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Silver diamine fluoride (SDF) has shown effectiveness in hardening tooth structure and killing bacteria. Therefore, it can be used to prevent and arrest dental caries. Riva Star (SDF) treatment alone will stop cavities but will not reverse the cavitation. The Silver Modified Atraumatic Procedure, often known as Smart, is the optimum technique for regaining the tooth's structure and function. Glass ionomer was introduced in (1972) as a new material that has become one of the most widely used materials in restorative dentistry. By releasing fluoride ions, this material has a therapeutic impact on the surrounding tooth structure. Microleakage is the ingress of bacteria, its byproducts, toxins, chemicals, oral fluids, and ions between t

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Publication Date
Sat Jan 01 2011
Journal Name
مجلة الانبار للعلوم الزراعية
Effect of urea and superphosphate fertilizers and it's their interaction in some chemical properties of wheat grain ( Triticum aestivum L.)
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An experiment was carried out by using post in kalar horticulture Station/Sulaimania province on soil taked from once region sields during growing season of 2008-2009. The objective was to study adding increasing levels of urea fertilizer which is (0.0, 0.20, 0.40, 0.80) gm/Pot and superphosphate fertilizer which is (0.0, 0.24, 0.48) gm/pot in some chemical properties of grain for wheat IPA 95. This experiment was carried out by completely randomized design (CR D) with three replications. Results in dictated of clear increase in all the studied characteristics (concentration for each nitrogen, phosphorus and potassium and carbohydrate percentage with increasing levels of fertilizers).