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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
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Atorvastatin on Bone biochemical markers in dyslipidemic patients, Basra, Iraq
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Objective: The aim of the study was to estimate the action atorvastatin(20mg/day) on bone biochemical markers dyslipidemic men. Methodology: This study was conducted between May 2015 and November 2015 in Al-Basrah General hospital in Basra, Iraq, to evaluate important role of atorvastatin (20mg/day)(Lipitor® Pfizer Pharma GmbH.Germany) on bone biochemical markers. Thirty men patients who had been admitted for a variety of medical problems included in the study. All the patients had previously been diagnosed with Dyslipidemia by specialist physician in internal medicine and all patients age below 55 yea

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Publication Date
Mon Oct 28 2024
Journal Name
Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi
The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)
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This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona

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Publication Date
Tue Dec 30 2025
Journal Name
Iraqi Journal Of Science
The Prognostic Value for Tissue Inhibitor of Metalloproteinase-2 and Fatty Acid-Binding Protein-1 as Biomarkers for Chronic Kidney Disease
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Globally, chronic kidney disease (CKD) has emerged as a significant public health concern, characterized by high rates of morbidity and mortality. To assess the risk of kidney damage, researchers have identified tissue inhibitor of matrix metalloproteinase-2 (TIMP-2) and fatty acid-binding protein-1 (FABP-1) as valuable biomarkers. This study aims to analyse the effectiveness of specific biomarkers in assessing CKD and its associated mechanisms in Iraqi patients. The study was conducted from December 2023 to May 2024. Ninety subjects, aged 48–65 years; including 60 patients with CKD (38 male and 22 female) attended the Baghdad Teaching Hospital/ Medical City/ Dialysis Unit- Baghdad, Iraq. In addition, 30 healthy people (15 male an

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Study Effect of Dezincification on the Fatigue Properties of Brass Alloy
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This research includes a study of dezincification by corrosion from brass alloys in three types of media, which are acidic solution, basic and slat solution in different percentages. The study show the higher dezincification occurs in basic solution which decrease the fatigue properties where the fatigue properties are inversely proportional with dezincification.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Importance of New Use of Concrete in Iraq Analysis of Development And Use of Concrete in Architecture
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Since its invention by the Ancient Romans and later developed during the mid-18th century, the concrete structure and finish, has been considered as the most powerful, practical, economic and constructional material that meets the building’s architectural and aesthetical requirements. By creating unique architectural forms, the pioneer architects used concrete widely to shape up their innovative designs and buildings.

The pre-mixed ultra-high performance concrete which manufactured by Lafarge.

The transparent concrete and cement that allow the light beams to pass through them, introduces remarkable well-lit architectural spaces within the same structural criteria. This product is a recyclable, sustainab

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Publication Date
Tue Feb 28 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of Using Concentrator Solar Energy Technologies in Anbar Province
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The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The importance of quality standards in fabric designs and women's fashion
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The rapid breakthrough achieved by technological progress in the field of designing and implementing women's fashion has resulted in the emergence of the need for quality control and control to improve the completed visual image of fashion as an aesthetic and functional product and not clothed in its abstract qualities.
The quality in women’s fashion and the importance of showing the design and conveying the design message to the recipient depends on the level of its implementation, starting from the selection of textile fibers and determining their appropriate characteristics for the functional purpose and design prepared by the designer and ending with the final operations of the costume. This calls for spreading awareness and c

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التقييس: أسلوب لتحديد مستوى الدخل في العراق
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ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Effect of Mixed Corrosion Inhibitors in Cooling Water System
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The effect of mixed corrosion inhibitors in cooling system was evaluated by using carbon steel specimens and weight loss analysis. The carbon steel specimens immersed in mixture of sodium phosphate (Na2 HPO4) used as corrosion inhibitor and sodium glocunate (C6 H11 NaO7) as a scale dispersant at different concentrations (20,40, 60, 80 ppm) and at different temperature (25,50,75 and 100)ºC for (1-5) days. The corrosion inhibitors efficiency was calculated by using uninhibited and inhibited water to give 98.1%. The result of these investigations indicate that the corrosion rate decreases with the increase the corrosion inhibitors concentration at 80 ppm and at 100ºC for 5 days, (i.e,

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