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jeasiq-1600
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance sheet Financing by the lessee by recognizing all leases in the lessee's budget except for short-term contracts of one year, less, and less value of less than $ 5,000, Has been extended. The elimination of extra-budgetary funding is positively reflected "in the quality of financial reporting. The research examines the impact of IFRS 16 on the quality of the financial reporting of the Iraqi Airways Company as a charter entity and it deals with all leases as operating in line with the consolidated accounting system that is required to prepare its financial statements., and with Iraq's intention to adopt international standards, which started with the banking sector according to the instructions of the Central Bank by the end of 2016, the research provides a "modest" effort to adopt a model conforming to IFRS 16, Standardized accounting system in a vital sector of the Iraqi economy, a leasing sector. The research reached a number of conclusions, the most important of which are the following:                                          

- IFRS 16 can be adopted in Iraq while maintaining the consolidated accounting system and utilizing the flexibility of the system to absorb the newly created accounts and the inclusion of accounting account numbers to suit them.                                       

- A positive impact of IFRS 16 on improving the quality of the financial reporting of the Iraqi Airways Company is to reduce the voluntary entitlements of the company, thus enhancing the quality of financial reporting.                                                                   

The most important recommendations reached by the research are:                                    - Iraqi economic units should apply the finance lease and offer the right to use the asset and lease liabilities within the statement of financial position separately from the rest of the items or under the same item that would have been presented if they had been held.

- Updating the accounting guide in the consolidated accounting system to accommodate the changes resulting from the adoption of international standards, including the leases standard through the proposed model, and trying to formulate accounting models that adopt international standards after adjusting them to suit the Iraqi environment, similar to the proposed lease accounting model.

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Engineering
An experimental and numerical investigation of heat transfer effect on cyclic fatigue of gas turbine blade
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Blades of gas turbine are usually suffered from high thermal cyclic load which leads to crack initiated and then crack growth and finally failure. The high thermal cyclic load is usually coming from high temperature, high pressure, start-up, shut-down and load change. An experimental and numerical analysis was carried out on the real blade and model of blade to simulate the real condition in gas turbine. The pressure, temperature distribution, stress intensity factor and the thermal stress in model of blade have been investigated numerically using ANSYS V.17 software. The experimental works were carried out using a particular designed and manufactured rig to simulate the real condition that blade suffers from. A new cont

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Publication Date
Mon Sep 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of zinc oxide nanoparticles on total salivary peroxidase activity of human saliva (In vitro study)
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Background: The potential use of zinc oxide and other metal oxide nanoparticles in biomedical are gaining interest in the scientific and medical communities, largely due to the physical and chemical properties of these nanomaterials. The present work revealed the effect of zinc oxide nanoparticles (ZnONPs) on the total salivary peroxidase enzyme activity of human saliva in comparison to de-ionized water. Materials and methods: Forty eight unstimulated saliva samples were collected from dental students/University of Baghdad 18-22 years. Then measure the total salivary peroxidase activity first without any addition to human saliva as a control, second with dilution the saliva with de-ionized water, and third with zinc oxide nanoparticles in c

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Publication Date
Sat Dec 01 2018
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of Lead Exposure on Some Biochemical Parameter of Battery Factory and Benzene Fuel Stations Workers
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Publication Date
Mon Oct 01 2018
Journal Name
Plant Archives
Effect of adding different levels from bee pollen in diet on productive performance of broiler chickens
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This study was conducted in the poultry field of the Department of Animal Production - Faculty of Agriculture - University of Baghdad (Abu Ghraib) for the period from 28/9/2017 to 9/11/2017 for a period of six weeks (42 days), was used in the experiment 300 chick of broiler (Ross 308) one day old. The aim of this study was to effect of adding supplementing different levels of bee pollen (0, 250, 500, 750 and 1000) gm/100kg on Productive Performance. The chicks were randomly distributed in to five treatments, T1 control (without any addition), (T2, T3, T4 and T5) adding bee pollen in the diet 250, 500, 750 and 1000 gm/100kg respectively. The results showed that bee pollen in the diet level 1000 gm/100 kg led to significant increase in the we

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Structural Analysis of Chemical and Green Synthesis of CuO Nanoparticles and their Effect on Biofilm Formation
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Copper oxide nanoparticles (CuO NPs) were synthesized by two methods. The first was chemical method by using copper nitrate Cu (NO3)2 and NaOH, while the second was green method by using Eucalyptus camaldulensis leaves extract and Cu (NO3)2. These methods easily give a large scale production of CuO nanoparticles. X-ray diffraction pattern (XRD) reveals single phase monoclinic structure. The average crystalline size of CuO NPs was measured and used by Scherrer equation which found 44.06nm from chemical method, while the average crystalline size was found from green method was 27.2nm. The morphology analysis using atomic force microscopy showed that the grain size for CuO NPs was synthesized by chemical and green methods were 77.70 and 89.24

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Effect of current intensity on structural properties of cupper iodine nanoparticles produced by exploding Cu wire
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Exploding wire Technique is a way for production metal and its compound nanoparticle that is capable of production of bulk amount at low cost semiconductor. In this work a copper iodine nanoparticles were fabricate by exploding copper wires with different currents in iodine solution. The produced samples were examined by XRD, FTIR, SEM and TEM to characterize their properties. The XRD proved the Nano-size for producer. The crystalline size increases with increasing current. FTIR measurements show a peaks located at 638.92 for Cu-I stretch bond indicate on formation of copper iodide compound and the peaks intensities increase with increasing current. The SEM and TEM measurements show that the thin films have nanostructures.

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Effect of electrode separation in magnetron DC plasma sputtering on grain size of gold coated samples
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In this work, an experimental research on a low voltage DC magnetron plasma sputtering (0-650) volt is used for coating gold on a glass substrate at a constant pressure of argon gas 0.2 mbar and deposition time of 30 seconds. We focused on the effects of operating conditions for the system such as, electrode separation and sputtering current on coated samples under the influence of magnetic flux. Electron temperature and electrons and ions densities are determined by a cylindrical single Langmuir probe. The results show the sensitivity of electrode separation lead to change the plasma parameters. Furthermore, the surface morphology of gold coated samples at different electrode separation and sputtering current were studied by atomic forc

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Effect of indium content on X- ray diffraction and optical constants of InxSe1-x thin films
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Alloys of InxSe1-x were prepared by quenching technique with
different In content (x=10, 20, 30, and 40). Thin films of these alloys
were prepared using thermal evaporation technique under vacuum of
10-5 mbar on glass, at room temperature R.T with different
thicknesses (t=300, 500 and 700 nm). The X–ray diffraction
measurement for bulk InxSe1-x showed that all alloys have
polycrystalline structures and the peaks for x=10 identical with Se,
while for x=20, 30 and 40 were identical with the Se and InSe
standard peaks. The diffraction patterns of InxSe1-x thin film show
that with low In content (x=10, and 20) samples have semi
crystalline structure, The increase of indium content to x=30
decreases degree o

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Effect of Glass Inclination of Windows Facing East and West on Solar Radiation Transmittance into Buildings
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To reduce solar radiation transmittance into buildings through windows facing east or west during summer, a window inclination from vertical position is suggested. The inclination of the window glazing and the rate of unwanted solar radiation during summer can be calculated knowing the dialy inclination of the sun rays. The inclination of window glazing depends on the latitude of the position required. For instance in Baghdad which is at about 33o north latitude a slope of 15o for window glazing is sufficient to prevent about 419 MJ/m2 of total solar radiation energy from penetration during summer for clear glazing of window facing east. This value drops to about 96 MJ/m2 during winter. Therefore the ratio between the energy saved for co

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of modified nanohydroxyapatite fillers addition on some properties of heat cured acrylic denture base materials
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Background: Poly (methylmethacrylate) is not ideal in every aspect and has disadvantages such as insufficient surface hardness, increase water sorption and poor impact resistance and the latter being the primary cause of fracture of denture base resins. The aim of this study was to evaluate the effect of addition of silanized nano- hydroxyapatite (HA) on some properties of heat cured acrylic denture base material. Materials and methods: HA nano particles were first silanized with MPS (tri methacryloxypropyletrimethoxy silane coupling agent) then ultrasonicated with methylmethacrylate (monomer) to disperse agglomerated nano particles and mixed with polymer. 2% by wt of HA nano particles was selected as the best concentration that add

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