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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
Thu Jan 15 2015
Journal Name
مجلة كلية التربية-المؤتمر العلمي التخصصي لكلية التربية
Investigation the Effect of Irradiation by Gamma-Ray on the Structural and Optical Properties of (CIGS) Films
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Effect of 1,4-Napthaquinone (NQ) and benzophenone (BPH)on the photodegradation and biodegradation of methyl cellulose film
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The induced photodegradation of methyl cellulose (MC) films in air was investigated in the absence and presence of aromatic carbonyl compounds(photosenssitizers): 1,4-naphthaquinone (NQ) and benzophenone (BPH) by accelerated weathering tester. The addition of (0.01 wt %) of low molecular weight aromatic carbonyl compounds to cellulose derivatives films(25µm in thickness) enhanced the photodegradation of the polymer films.The photodegradation rate was measured by the increase in carbonyl absorbance. Decreases in solution viscosity and reduction of molecular weight were also observed in the irradiated samples. Changes in the number-average chain scission, the degree of deterioration and in the quantum yield of chain scission values are als

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Publication Date
Tue Nov 08 2022
Journal Name
V. International Scientific Congress Of Pure, Applied And Technological Sciences
The effect of background vacuum pressure on the length of gas discharge plasma by using Aluminum electrodes
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Length of plasma generated by dc gas discharge under different vacuum pressures was studied experimentally. The cylindrical discharge tube of length 2m was evacuated under vacuum pressure range (0.1-0.5) mbar at constant external working dc voltage 1500V. It was found that the plasma length (L) increased exponentially with increasing of background vacuum air pressure. Empirical equation has been obtained between plasma length and gas pressure by using Logistic model of curve fitting. As vacuum pressure increases the plasma length increases due to collisions, ionizations, and diffusions of electrons and ions.

Publication Date
Sun May 01 2011
Journal Name
Thin Solid Films
Effect of temperature and deposition time on the optical properties of chemically deposited nanostructure PbS thin films
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
The effect of short range correlation on the inelastic C2 and C4 form factors of 18O nucleus
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The effect of short range correlations on the inelastic Coulomb form factors for excited +2 states (1.982, 3.919, 5.250 and 8.210MeV) and +4 states (3.553, 7.114, 8.960 and 10.310 MeV) in O18 is analyzed. This effect (which depends on the correlation parameterβ) is inserted into the ground state charge density distribution through the Jastrow type correlation function. The single particle harmonic oscillator wave function is used with an oscillator size parameter .b The parameters β and b are adjusted for each excited state separately so as to reproduce the experimental root mean square charge radius of .18O The nucleusO18 is considered as an inert core of C12 with two protons and four neutrons distributed over 212521211sdp−− activ

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Study The effect of central ion to the dithene complexes on spectral shifting of saturable absorber band
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In this work dithine complexes prepared from dithiol benzil ligand and central ion to the Ni,Pd,Pt, element the ligand and complexes have been investigated using FTIR spectrophotometer and uv-vis-NIR spectral reigns show higher intensity represents the ?-?* transition in the chromopher cycle .These absorption which appear in visible and near IR spectral regions ,According to the complexes of one group ,the spectral shifting due to the change of central ion has been found to be related to atomic number of central ion .This shifting is increased while decreasing the central ion atom number These complexes have been implemented in Nd+2:YAG cavity because each posses resonant absorption band near Nd+2:YAG, Nd+2:Glass emitting at (106

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Publication Date
Thu Apr 01 2021
Journal Name
Journal Of Engineering Science And Technologythis Link Is Disabled
Cfd simulation for the operation effect of gates openings of al-hay regulator on the local erosion
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of Gamma Radiation on Callus Induction and Plant Regeneration of four Wheats Triticum aestivum L. Genotypes
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The effect of gamma radiation at the doses (0 , 5 , 10 or 15 ) Gray on the callus of four Triticum aestivum immature embryos genotypes (AL-Hashmiya , AL-Noor AL-Zahraa and AL-Mellad ) were studied . The fresh and dry weight for callus and shoot tips beside numbers and lengths of the shoots were used as indicators after 8 weeks . Results revealed that (AL-Noor and AL-Zahraa ) was superior by giving highest fresh and dry weight reached 274.2 and 269.2 mg and 26 and 24.3 mg respectively as compared with AL-Hashmiya and AL-Mellad. Moreover, the control treatment and the dose 10 Gray gave highest fresh weight reached 277.4 and 259.1 mg while the dry weight was highest in the control treatment and the dose 5 Gray. addition 10 Gra

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
The Effect of a Program Using Auxiliary Tools to Improve The Long Passing Skill of Football Juniors
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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Temperature and pH on the Removal / Recovery of ZN++ from Solution by Chemical Coagulation
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This work was conducted to study the treatment of industrial waste water, and more particularly those in the General Company of Electrical Industries.This waste water, has zinc ion with maximum concentration in solution of 90 ppm.
The reuse of such effluent can be made possible via appropriate treatments, such as chemical coagulation, Na2S is used as coagulant.
The parameters that influenced the waste water treatment are: temperature, pH, dose of coagulant and settling time.
It was found that the best condition for zinc removal, within the range of operation used ,were a temperature of 20C a pH value of 13 , a coagulant dose of 15 g Na2S /400ml solution and a settling time of 7 days. Under these conditions the zinc concentrat

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