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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 Jan 01 2018
Journal Name
World Journal Of Dentistry
Effect of Mouthwashes on Frictional Properties of Gold-plated and Ordinary Stainless Steel Orthodontic Brackets
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Publication Date
Thu Nov 13 2014
Journal Name
The Iraqi Journal Of Agricultural Sciences
EFFECT OF SPRAYING SOME PLANT EXTRACTIONS AND ANTI-OXIDANT ON GROWTH AND YIELD OF SUNFLOWER
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To investigate the effect of spraying some plant extraction and anti-oxidants on growth and yield of two cultivars of sunflower, a field experiment was conducted during fall season of 2009 and spring season of 2010 at the Experimental Farm, Department of Field Crop Science, College of Agriculture/ University of Baghdad. RCBD with three replications as factorial at two factors was used. First factor was cultivars Akmar and Shmoss, second was spraying with extraction of karkade at 25%, liquorices at 50%, vitamin C at concentration 1.5 mg.l-1 and nutrient which content 15 elements at concentration 15 % in addition to control treatment which sprayed with distilled water only. The result showed no significant differences between the two cultivar

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Publication Date
Wed Jul 11 2012
Journal Name
Euphrates Journal Of Agriculture Science
Effect of feeding diet containing flax seed on certain egg quality traits of Japanese quail
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This experiment was performed to investigate the effect of dietary supplementation with flax seed on the egg quality of laying quail. A total of 320 Japanese quail (Coturnix coturnix japonica) wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) flax seed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-day periods. Egg quality criteria involved in this experiment involved egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perc

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Publication Date
Fri Jan 01 2021
Journal Name
‏ Plant Archives 21 (1), 1458-1462‏
EFFECT OF ROOTSTOCK TYPE, ORGANIC FERTILIZER AND IRRIGATION INTERVALS ON GROWTH OF" MAHALI" LEMON TRANSPLANTS‏
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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
The effect of temperature and chemical solutions on the Compressive strength of particulate hybrid composites
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In this work a hybrid composite materials were prepared containing matrix of polymer (polyethylene PE) reinforced by different reinforcing materials (Alumina powder + Carbon black powder CB + Silica powder). The hybrid composite materials prepared are: • H1 = PE + Al2O3 + CB • H2 = PE + CB + SiO2 • H3 = PE + Al2O3 + CB + SiO2 All samples related to electrical tests were prepared by injection molding process. Mechanical tests include compression with different temperatures and different chemical solutions at different immersion times The mechanical experimentations results were in favour of the samples (H3) with an obvious weakness of the samples (H1) and a decrease of these properties with a rise in temperature and the increasing

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The effect of Tramadol on some blood and biochemical parameters of male rats (Rattus norvegicus)
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The present study aimed to explain the dose-dependent possible deleterious effects of 30 day administration of Tramadol on some hematological and biochemical parameters of laboratory male rats (Rattus norvegicus), the study consisted of eighteen adult male rats randomly divided into three equal groups (each of six). Group 1 (control) were treated by intraperitoneal injection of normal saline solution (0.2 ml), group two (low dose) was treated by intraperitonealy (i.p) injection of Tramadol at a dose of 50 mg/kg/day, group three (high dose) was treated by intraperitonealy injection of Tramadol at a dose of 100 mg/kg/day for 30 days. At the end of experimental period, rats were sacrificed. Blood were collected by cardiac puncture to inv

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Publication Date
Tue Sep 24 2019
Journal Name
Journal Of Engineering
Effect of Use Recycled Coarse Aggregate on the Behavior of Axially Loaded Reinforced Concrete Columns
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Nowadays, the use of recycled waste construction materials instead of aggregates is becoming popular in construction owing to its environmental benefits. This paper presents an experimental and analytical campaign to study the behavior of axially loaded columns constructed from recycled aggregates. The latter was used instead of natural aggregates, and they were collected from the waste of previous concrete constructions. Different concrete mixtures made from varying amounts of recycled aggregates ranged from 0 to 50% of the total coarse aggregate were conducted to achieve 28 MPa. The effect of steel fibers is another investigated variable with volumes ranged from 0 to 2% concerning concrete’s mixture. The experimental

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Publication Date
Mon Sep 20 2021
Journal Name
Key Engineering Materials
The Effect of Quantum Confinement on Optical Properties of CdSe Quantum Dots at Room Temperature
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CdSe quantum dots possess a tuning energy gap which can control gap values according to the size of the quantum dots, this is made the material able to absorb the wavelengths within visible light. A simple model is provided for the absorption coefficient, optical properties, and optical constants for CdSe quantum dots from the size 10nm to 1nm with the range of visible region between (300-730) nm at room temperature. It turns out that there is an absorption threshold for each wavelength, CdSe quantum dots begin to absorb the visible spectrum of 1.4 nm at room temperature for a wavelength of 300 nm. It has been noted that; when the wavelength is increased, the absorption threshold also increases. This applies to the optical propertie

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Publication Date
Sat Nov 30 2019
Journal Name
Journal Of Engineering And Applied Sciences
Study the Effect of Heat Treatment and Pressure on Some Electrical Properties of Nano Polycarbonate
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In the present research, the electrical properties which included the ac-conductivity (σac), loss tangent of dielectric (tan δ) and real dielectric constant (ε’) are studied for nano polycarbonate in different pressures and frequencies as a function of temperature these properties were studied at selective temperature gradients which are (RT-50-100-150-250)°C. The results of the study showed that the values of dielectric constant and dissipation factor increase with increasing pressure and temperature and decreases by increasing frequency. And the results of electrical conductivity showed that it increases with increasing temperature, pressure and frequency.

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Publication Date
Sun Dec 08 2019
Journal Name
Journal Of Global Pharma Technology
Effect of Functionalized Graphene Oxide (FGO) on the Electrical and Dielectrical Properties of PVA Films
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In the present work, nanocomposite of poly (vinyl alcohol) (PVA) incorporated with functionalized graphene oxide (FGO) were fabricated using casting method. PVA was dispersed by varying content of FGO (0.3, 0.5, 0.8, 1 wt %). The PVA- FGO nanocomposite was characterized by FT‐IR, FE-SEM and XRD. Frequency dependence of real permittivity (ε’), imaginary (ε’’) and a.c conductivity of PVA/FGO and PVA/GO nanocomposite were studied in the frequency range 100 Hz- 1 MHz. The experimental results showed that the values of real (ε’) and imaginary permittivity (ε’’) increased dramatically by increasing the FGO content in PVA matrix. PVA/ FGO (1 wt %) nanocomposite revealed higher electrical conductivity of 6.4×10-4 Sm-1 compared to

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