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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
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Conductivity of AC, Loss Tangent, and Relative Permittivity for Composites of PVC Paste/Graphite Electrode Waste
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The behavior of AC conductivity (σac), loss tangent (tan δ), and relative permittivity (ε′) for composites of PVC-P/graphite electrode waste (GEW) was investigated, and a qualitative explanation was provided as a function of PVC-P weight fractions (0, 5, 10, 15, 20, and 25) wt. percent, temperature (30-90) °C, and frequency (100Hz-2MHz). The behaviors of the composites' ac. conductivity and impedance as a frequency function and temperature have been examined. The permittivity was shown to rise with increasing temperature (Tg). The relative permittivity increased as the GEW filler concentration increased and was highest in the low-frequency range; nevertheless decreased as the frequency increased.

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Publication Date
Sun Jan 01 2017
Journal Name
Al-mustansiriyah Journal Of Science
Development of Dispersive Liquid-Liquid Microextraction method combined with UV spectrophotometry for the Determination of Malathion Pesticide
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A simple and novel method was developed by combination of dispersive liquid-liquid microextraction with UV spectrophotometry for the preconcentartion and determination of trace amount of malathion. The presented method is based on using a small volume of ethylenechloride as the extraction solvent was dissolved in ethanol as the dispersive solvent, then the binary solution was rapidly injected by a syringe into the water sample containing malathion. The important parameters, such the type and volume of extraction solvent and disperser solvent, the effect of extraction time and rate, the effect of salt addition and reaction conditions were studied. At the optimum conditions, the calibration graph was linear in the range of 2-100 ng mL-1 of ma

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Global Pharma Technology
synthesis and characterization of heterocyclic compounds and polymers with studying the biological activity for some of them
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This paper deals with the preparation of new monomers and polymers which including heterocyclic unit. The diacid chlorides compounds [1-3] were prepared from the reaction of glutaric acid, adipic acid, terephthalic acid with thionyl chloride. Succinic acid reacted with ethanol to produce compound [4]. Compound [4] reacted with hydrazine hydrate to obtain succinic hydrazide [5].Compound [5] reaction with CS2 and KOH in absolute ethanol to produce compound [6].The polymers [7-12] have been created by reacting diacid chlorides compounds [1-3] with compound[5] or [6] in dry pyridine with some drops of DMF. The topology of produced compounds has characterized through their spectral and analytical data as in FT-IR spectra, Thermal analysis [DSC,

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Scopus
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Comparison of Mercury Intrusion and Nitrogen Adsorption Measurements for the Characterization of Certain Natural Raw Materials Deposits
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The porosity of materials is important in many applications, products and processes, such as electrochemical devices (electrodes, separator, active components in batteries), porous thin film, ceramics, soils, construction materials, ..etc. This can be characterized in many different methods, and the most important methods for industrial purposes are the N2 gas adsorption and mercury porosimetry. In the present paper, both of these techniques have been used to characterize some of Iraqi natural raw materials deposits. These are Glass Sand, Standard Sand, Flint Clay and Bentonite. Data from both analyses on the different types of natural raw materials deposits are critically examined and discussed. The results of specific surface are

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Publication Date
Sun Jan 01 2017
Journal Name
Pertanika Journal Of Science & Technology
Modified Kohonen network algorithm for selection of the initial centres of Gustafson-Kessel algorithm in credit scoring
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Credit risk assessment has become an important topic in financial risk administration. Fuzzy clustering analysis has been applied in credit scoring. Gustafson-Kessel (GK) algorithm has been utilised to cluster creditworthy customers as against non-creditworthy ones. A good clustering analysis implemented by good Initial Centres of clusters should be selected. To overcome this problem of Gustafson-Kessel (GK) algorithm, we proposed a modified version of Kohonen Network (KN) algorithm to select the initial centres. Utilising similar degree between points to get similarity density, and then by means of maximum density points selecting; the modified Kohonen Network method generate clustering initial centres to get more reasonable clustering res

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Scopus (9)
Scopus
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Evaluate the performance of horizontal flow wetlands as an option for tertiary treatment of secondary sedimentation basins
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Abstract<p>Constructed wetlands (CWs) are simple low-cost wastewater treatment units that use natural process to improve the effluent water quality and make it possible for its reuse.in this study used the horizontal flow system for the tertiary treatment of wastewater effluent from secondary basins at Al-Rustamiya wastewater treatment plant / old project / Baghdad / Iraq. the Phragmites Australis plant was used for wastewater treatment and the horizontal subsurface flow system was applied. the experimental study was carried out in February 2020 to October 2020. the parameters were monitored for a period of five weeks, Concentration-based average removal efficiencies for HSSF-CW were COD,53% [NO</p> ... Show More
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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The Determination of Lower Limit Detection of X-Ray Fluorescence for Zinc Powder Suspended in Engine Oil
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In this work Different weight of pure Zinc powder suspended particles in 4ml base engine Oil were used.
Intensity of Kα Line was measured for the suspended particles ,also for mixture which consist from Zinc particle blended with Engine base Oil. Calibration Curve was drawn between Ikα line Intensity and Zinc concentration at different operation condition. The Lower Limit detection (LLD) and Sensitivity (m) of Spectrometer were determined for different Zinc Concentration (Wt%). The results of LLD and m for Samples were analyzed at Operation Condition of 30KV,17mA is best from Samples were analyzed at Operation Condition of 25KV,15mA

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Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
The immediate and late results for balloon angioplasty of native coarctation of aorta in pediatrics age group
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Background: percutaneous balloon dilation of corotation of aorta is a less invasive and alternative to surgical repair for patients with discrete coaction of aorta and although the used of balloon angioplasty in patients with recurrent postoperative coarctation gained a wide consensus, the use this technique for native coarctation is still controversial in children less one years. 

Objective: to evaluate the immediate and late result of balloon dilation of native coarctation of aorta in infant and children.

Type of the study: A prospective study. 

Subjects & Methods: The study was done on forty-five patients who were referred for cardiac catheterization and balloon

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Publication Date
Fri Jan 24 2025
Journal Name
Karbala International Journal Of Modern Science
Chemistry of Metalloguanines: An Overview of Their Synthesis Routes and Their Implementations for the Period 2000-2024
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Guanine has a variety of roles in chemistry, from its basic function in the storing and transferring genetic information to its usages in synthetic chemistry and other fields. Because of its distinct structure and biological importance, it is a fundamental component of contemporary study in organic chemistry and molecular biology. In this review, we focused on covering the synthetic pathways of various derivatives of guanine from the year 2000 until the present. As a result of the guanine molecule containing multiple functional groups, this gives us the ability to prepare several guanines such as O6-alkylating guanines, O6-benzylguanines, 8-aza-O6-benzylguanines, 9-substituted guanines, guanine-azo derivatives, guanine Schiff bases, guanin

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Publication Date
Thu Oct 01 2020
Journal Name
Plant Archives
Development, validation, and pharmaceutical dosage forms application of hydrophilic interaction chromatography assay for the quantification of theophylline
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The present work establishes and validates HILIC strategies simple, accurate, exact and precise in pure form and inpharmaceutical dosage for separating and determining theophylline. These methods are developed on HILIC theophyllineseparation in columns ZIC2 and ZIC3. The eluent was prepared by mixing buffer (20% sodium acetate-40 mM, pH 5.5), 80%acetonitrile. The flow rate is 0.8 mL/min, with gradient elution and UV detection at 270 nm. In the ZIC2 and ZIC3 columns oftheophylline determining, the concentration range was 0.01-4μg.ml-1. The lower limit of detection and quantification fortheophylline were determined as 0.130, 0.190 μg.ml-1 and accuracy were 99.70%, 99.58% on ZIC2 and ZIC3, respectively. TheHILIC methods developed and validat

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