Preferred Language
Articles
/
jeasiq-1134
The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
...Show More Authors

Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it  perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .       

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Measuring the extent to which Application the criteria Transfer stations (regularity) for the municipalities of Karrada and Shula
...Show More Authors

The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Organization, Technology And Management In Construction: An International Journal
The factors that affect constructability in Iraq
...Show More Authors
Abstract<p>Applying the constructability concept in the construction industry has proven many benefits in different projects; however, this concept still lacks usage in Iraq. Therefore, it is important to encourage usage of the constructability concept in the construction industry in Iraq. The main purpose of this study is to investigate the factors that affect constructability in Iraq and then classify them according to their importance. A total of 37 factors were collected from an intensive literature review, and they were classified under the sub and main categories. A survey was undertaken in two sessions with open questionnaire and close questionnaire. The results were analysed and the mean</p> ... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Thu Nov 17 2011
Journal Name
Environmental Earth Sciences
Geochemistry and mineralogical composition of the airborne particles of sand dunes and dust storms settled in Iraq and their environmental impacts
...Show More Authors

View Publication
Crossref (37)
Crossref
Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of some risk factors and C - reactive protein levels among patients with cardiovascular diseases
...Show More Authors

Objective : To study the effect of some risk factors like age, smoking and Diabetes mellitus (DM) among patients with
certain cardiovascular diseases (Angina pectoris and Myocardial infarction), in addition to the assessment of the Creactive
protein (CRP) in the sera of those patients.
Methodology: The study was carried out on (100) subjects who were hospitalized in the Iraqi Center of heart Diseases
in Baghdad city and were suffering from Myocardial InfarcƟon (MI) (16) and Angina Pectoris (AP) (79) or from both (5)
over a period from September 2009 to June 2010. The results of paƟents were compared with those of (30) healthy
and age-matched individuals as a control group. Data were obtained from patients who were alr

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
355nm Wavelength Generation of Nd:YAG Laser Using Olive Oil
...Show More Authors

 This project introduces a prospective material for photonic laser applications. The material is olive oil which is classified as organic compound, having a good nonlinear optical properties candidate to be used in photonic applications. A high purity sample of olive oil has been used. The theoretical calculation to generate third harmonic wave using olive oil has been determine using MATLAB program. THG (λ=355nm) intensity has been determined at two cases of sample thicknesses 1mm and 10mm. The minimum threshold incident intensity to obtain THG intensity are equal Iω=7530 mW/cm2 at L=1mm and Iω= 6220 mW/cm2 at L=10mm. The possibility of generation of third harmonic in olive oil inside

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design of Self-Assessment Scale to Accreditation Standards
...Show More Authors

The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat May 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparative Study of Clinicopathological and Immunohistochemical Expression of CD1a, RANK and RANKL in Langerhans Cell Histiocytosis of Jaw and Skull Lesions
...Show More Authors

Background: Langerhans' cell histiocytosis (LCH) is a group of conditions affecting the reticuloendothelial system. It includes Letterer-Siwe disease, Hand-Schuller-Christian disease and eosinophilic granuloma and most often presents in childhood. Materials and methods: Twenty-five cases of LCH were diagnosed histologically and confirmed by CD1a antibody and assessed immunohistochemically using anti-RANKL and anti-RANK antibodies to evaluate osteoclastogenic mechanism. Results: Regarding jaw cases, there was a significant correlation between CD1a and RANK (P=0.016). While in the skull, highly significant correlation existed between RANK and RANKL (p=0.001). Among the sites, there was no statistically significant difference found for each

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat May 24 2025
Journal Name
Journal Of Juridical And Political Science
Criminal protection of the internal state security in light of the fourth generation wars
...Show More Authors

The research deals with a very important topic, which is social security viewed in the context of criminal protection for state security and the challenges it faces after a decisive change in the methods of war. The research also presents a different division of the generations of wars. We limit ourselves to four of them based on the change in the strategic war objectives and not just the means of committing them. This is because these means are not suitable for describing the real changes in the patterns of wars and the goals that it seeks to achieve. The research stresses the importance of putting the concept of state security in its correct framework, which is part of social security, so that the interest of the political system and the

... Show More
View Publication
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
...Show More Authors

Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Conductivity Study of DTAB in Water and Ethanol-Water Mixture in the Presence and Absence of ZnSO4
...Show More Authors

The physicochemical behaviour of dodecyltrimethylammonium bromide (DTAB) in water and ethanol-water mixture in the presence and absence of ZnSO4 were studied by measuring the conductivity at 298.15 K. The pre-micellar (S1) and post-micellar slopes (S2) were obtained and calculated the degree of dissociation (α) and the critical micelle concentration (cmc). With an increase in ethanol content, the cmc and α of DTAB increased whereas, in the presence of ZnSO4, the cmc and α decreased. By using cmc and α, thermodynamic properties as the standard free energy of micellization ( ) were evaluated. With an increase in ethanol content, the negative values of  are decreased indicating less spont

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref