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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
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposal of Using Principle of Maximizing Entropy of Generalized Gamma Distribution to Estimate the Survival probabilities of the
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Abstract

In this research we been estimated the survival function for data suffer from the disturbances and confusion of  Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on t

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Publication Date
Thu Jan 25 2024
Journal Name
Entrepreneurship Journal For Fiinance And Business
The role of psychological ownerships' dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
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The research aims to clarify the role that psychological ownership, through its dimensions, plays in deterring the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started with a basic problem represented by the following question: "Using psychological ownership and its application in deterring the negative effects of toxic leadership." The research used the descriptive-analytical method. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the

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Publication Date
Sat Jul 23 2016
Journal Name
Association Of Genetic And Environmental Resources Conservation (
Effect of cold and hot aqueous extract of garlic on the reproductive performance of immature male mice until puberty
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This study was investigated the role of garlic extracts on the reproductive functions, via the development of immature male mice (25 days old) un l puberty. Immature male mice were divided into 3 groups (n=25). Group 1 "control" was daily administrated with tap water. Group 2 was daily administrated with cold aqueous garlic extract. Group 3 was daily administrated with hot aqueous garlic extract. Each group was randomly consisted of 5 subgroups (n=5/ subgroup) and administrated for different periods i.e, 1, 2, 3, 4 and 5 weeks respectively. Animals were scarified after 24 h from last treatment. Our findings elucidated that, cold and hot aqueous garlic extracts, when administrated at 25 days old (Immature period) have different impact dep

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Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE EFFECT OF DIFFERENT LEVELS OF NEMATODE POPULATION DENSITIES ON SEED GERMINATION PERCENTAGE AND SEEDLING CHARACTERISTICS OF SEVERAL CROPS
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Labrotary experiment was conducted to study the effect of different levels of nematode population densities of Meloidogyne spp on seed germination percentage and seedling characteristics of Vigna sinensis, Ahelmoschus esculentus, Cicer arietinum, Helianthus annuus and Rap-hanus sativus. Four different levels of nematode populat-ion densities ranged from 1 to 4 prepared from radish in-fected roots and used as inoculating agent to infect all seed types in the experiment Seed germination percentage of Vigna sinensis and Ablemoschus eseulentus were highly reduced (at 0.01 level of significance) with increased nematode population level from 1 to 4. Seedling length of the remaining seed types were significantly reduced (at 0.01 level of signif

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Publication Date
Tue Jan 01 2013
Journal Name
Scientific Journal Of King Faisal University
Effect of supplementing male guinea fowls diet with different levels of L - carnitine on the characteristics of their semen
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Carnitine is a regulatory amino acid, necessary for the metabolism of long-chain fatty acids in the ß - oxidation, and it is important in the organization of the work of the blood brain barrier, and is very important in the treatment of infertility and sexual apathy. This study was conducted at the Poultry Farm of the Department of Animal Resource, College of Agriculture, University of Baghdad during the period from 15/2/2011 to 1/8/2011. The aim of this study was to investigate the effect of dietary supplementation with different levels of L - carnitin e on semen characteristics of guinea fowl male. A total of 24 guinea fowl male, 30 weeks of old were used in this study. Birds were randomly distributed into 4 groups (C0, C100, C200, C300)

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Publication Date
Sun Aug 13 2017
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF SUPPLEMENTING DIFFERENT LEVELS OF CONJUGATED LINOLEIC ACID (CLA) TO THE DIET ON PRODUCTIVE PERFORMANCE OF BROILER CHICKEN
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This study was carried out at Poultry Research Station, State Board of Agricultural Research, Ministry of Agriculture for the period from 27 September 2014 to 9 November 2014 to evaluate the Supplementation of different levels of Conjugated Linoleic Acid (CLA) on productive performance of broiler. Four hundred eighty chicks (Ross-308),one day old were randomly distributed to four dietary treatments for 42 days of age with 3 replicates/vtreatment (40 bird/replicate). Experimental treatments were as follow; T1 (Control diet) without supplement, while the treatment T2,T3 and T4  were Supplemented with 1, 1.5, 2 g CLA /kg diet  respectively. The results showed significant (P ≤ 0.05) increased in mean of body weight, weight gain, ave

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of etchant type and the use of silane on the shear bond strength of composite resin to porcelain
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Background: This study was formulated to compare the effect of 5%hydrofluoric acid in comparison to 37%phosphoric acid with and without the application of silane on bond strength of composite to porcelain. Materials and Methods: Specimen preparation was divided in to two phases, metal-disks fabrication (8mm-diameter and 4mm-thickness) and ceramic veneering. Thirty two specimens were prepared, sandblasted with 50 μm aluminum oxide, and divided into four groups of eight samples. Groups I and III were etched with 37%phosphoric acid while groups II and IV were etched with 5%hydrofluoric acid; and groups I and II were silaneted while groups III and IV were not. Heliobond, and resin composite were applied to each specimen using a plastic transpa

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Publication Date
Tue Nov 01 2022
Journal Name
Baghdad Science Journal
Effect of Secondary Metabolite Crude of Metarhizum anisopliea Fungus on the Second Larval Stage of the Housefly Musca domestica
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The Effect of Aqueous and Alcoholic Extracts of Punica granatum L. Pericarp on Hemolysin Production of several Bacterial species
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Four local hemolysin producer bacterial isolates were selected, tow of them gram negative bacteria (Escherichia coli ,Pseudomonas aeruginosa ) and the other two were gram positive bacteria (Staphylococcus aureus , Bacillus cereus ). Minimum inhibitory concentration of the aqueous and alcoholic extracts of Punica granatum L. pericarp were determined towards the four bacterial isolates ,results obtaind showed that MICs of the aqueous extract were 200 mg/ml for E .coli and P. aeruginosa isolates while were 5 mg/ml and 2 mg/ml for B. cereus, S. aureus , respectively The MICs for the ethanolic extract were 50 mg/ml , 20 mg/ml ,1 mg/ml ,0.5 mg/ml for E. coli ,P. aeruginosa ,B. cereus ,S. aureus , respectively. The effect of Sub-MICs o

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Effect of Chromium on Growth of green ALGA SCENEDESMUS QUADR ICAUDA (TURP.) DE BERB. With increase of nitrogen concentration
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The study was conducted to identify the toxicity of chromium on scenedesmus quadricauda algae alone and in the presence of nutrient metal (Nitrogen). Different concentrations of chromium (0.5, 1.5 , 2.5, 3.5 , 4.5mg/L) were used and the presence nitrogen is (5 ,10 ,50 ,100mg/L) on cultur media(chu-10) with used for cultivation of the algae in controlled conditions(25oC , light intensity 380 –?E/m2 /s. The results showed increasing in the toxicity of the metal when is alone , excess of concentrations an time of exposure. The growth rate decreased from 0.44 to 0.06 cell/ hour after 12 day of the biging of the experiment and of concentrate 4.5 mg/L of chromium. The intermediate active concentrations of the chromium(EC50) was increase

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