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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
Thu Oct 13 2022
Journal Name
Computation
A Pattern-Recognizer Artificial Neural Network for the Prediction of New Crescent Visibility in Iraq
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Various theories have been proposed since in last century to predict the first sighting of a new crescent moon. None of them uses the concept of machine and deep learning to process, interpret and simulate patterns hidden in databases. Many of these theories use interpolation and extrapolation techniques to identify sighting regions through such data. In this study, a pattern recognizer artificial neural network was trained to distinguish between visibility regions. Essential parameters of crescent moon sighting were collected from moon sight datasets and used to build an intelligent system of pattern recognition to predict the crescent sight conditions. The proposed ANN learned the datasets with an accuracy of more than 72% in comp

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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of Construction Engineering And Management
Identification, Quantification, and Classification of Potential Safety Risk for Sustainable Construction in the United States
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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Gamma radiation induced changes in the optical properties of CdTe thin films for dosimetric purposes
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The effect of 0.662MeV gamma radiation on the optical properties of the CdTe thin films was studied. 300nm thickness of CdTe samples were irradiated with doses (10, 20, 30,60krad) in room temperature. The absorption spectra for all the samples were recorded using UV- Visible spectrometer in order to calculate the energy gap, width of localized states and optical constants(refractive index, extinction coefficient, real and imaginary parts of dielectric constant). The optical energy gap was found to decrease from (1.53 to 1.48 eV), while the width of localized states increased from (1.34 to 1.49 eV) with the increasing of radiation dose. The behavior of energy gap with the irradiation dose makes the material a good candidate for dosimetry

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Checking the Accuracy of Selected Formulae for both Clear Water and Live Bed Bridge Scour
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Due to severe scouring, many bridges failed worldwide. Therefore, the safety of the existing bridge (after contrition) mainly depends on the continuous monitoring of local scour at the substructure. However, the bridge's safety before construction mainly depends on the consideration of local scour estimation at the bridge substructure. Estimating the local scour at the bridge piers is usually done using the available formulae. Almost all the formulae used in estimating local scour at the bridge piers were derived from laboratory data. It is essential to test the performance of proposed local scour formulae using field data. In this study, the performance of selected bridge scours estimation formulae was validated and sta

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Efficiency For The N749 Dye contact with TiO2 In Dye Sensitized Solar Cell
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In this research, we investigate and evaluate the efficiency of a hetero junction N749-  device based on a simple donor-acceptor model for electron transfer. Electron transfer from a photo-excited N749 sensitized into a wide-band gap  is the basic charge separation in dye-sensitized solar cells, or "DSSCs". Due to the understanding of the current of the DSSCs functioning mechanism, the energy levels of the hetero junction N749-  device surrounded by DCM solvent as polar media must be continuum levels. The current-voltage (J-V) characteristics of the N749- device are calculated in two concentrations at room temperature (T=300 k) and 100   irradiation. The fill factor and efficiency of the device are found to be 0.134 and 6.990 for con

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Flame Atomic Emission and Colorimetric Methods for the Determination of Cephalexin Monohydrate in Pharmaceutical Preparations
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We propose two simple, rapid, and convenient spectrophotometric methods which are described for the determination of cephalexin in bulk and its pharmaceutical preparations. They are based on the measurement of the flame atomic emission of potassium ion (in the first method) and colorimetric determination of the green colored solution at 610 nm formed after the reaction of cephalexin with potassium permanganate as an oxidant agent (in the second method) in basic medium. The working conditions of the methods are investigated and optimized. Beer's law plot shows a good correlation in the concentration range of 5-40?g ml-1. The detection limits are 2.573,2.814 ?g ml-1 for the flame emission photometric method and 1.844,2.016 ?g ml-1 for colo

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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reverse Osmosis Polyamide Membrane for the Removal of Blue and Yellow Dye from Waste Water
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The present work aims to study the removal of dyes from wastewater by reverse osmosis process. Two dyes were used direct blue 6, and direct yellow. Experiments were performed with feed concentration (75 – 450 ppm), operation temperature (30 – 50 oC) and time (0.2 – 2.0 hr). The membrane used is thin film composite membrane (TFC). It was found that modal permeate concentration decreases with increasing feed concentration and time operating, while permeate concentration increases with increasing feed temperature. Also it was found that product rate increase with increasing temperature, but it decrease with increasing feed concentration and time. The concentration of reject solution showed an increase with increasing feed concentratio

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Increase the Intelligibility of Multispectral Image Using Pan-Sharpening Techniques for Many Remotely Sensed Images
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 Pan sharpening (fusion image) is the procedure of merging suitable information from two or more images into a single image. The image fusion techniques allow the combination of different information sources to improve the quality of image and increase its utility for a particular application. In this research, six pan-sharpening method have been implemented between the panchromatic and multispectral images, these methods include Ehlers, color normalize, Gram-Schmidt, local mean and variance matching, Daubechies of rank two and Symlets of rank four  wavelet transform. Two images captured by two different sensors such as landsat-8 and world view-2 have been adopted to achieve the fusion purpose. Different fidelity metric like MS

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Evaluating the Performance and Behavior of CNN, LSTM, and GRU for Classification and Prediction Tasks
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     Deep learning (DL) plays a significant role in several tasks, especially classification and prediction. Classification tasks can be efficiently achieved via convolutional neural networks (CNN) with a huge dataset, while recurrent neural networks (RNN) can perform prediction tasks due to their ability to remember time series data. In this paper, three models have been proposed to certify the evaluation track for classification and prediction tasks associated with four datasets (two for each task). These models are CNN and RNN, which include two models (Long Short Term Memory (LSTM)) and GRU (Gated Recurrent Unit). Each model is employed to work consequently over the two mentioned tasks to draw a road map of deep learning mod

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Publication Date
Sat Oct 01 2022
Journal Name
Structures
Behaviour and design of the ‘lockbolt’ demountable shear connector for sustainable steel-concrete composite structures
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In order to promote sustainable steel-concrete composite structures, special shear connectors that can facilitate deconstruction are needed. A lockbolt demountable shear connector (LB-DSC), including a grout-filled steel tube embedded in the concrete slab and fastened to a geometrically compatible partial-thread bolt, which is bolted on the steel section's top flange of a composite beam, was proposed. The main drawback of previous similar demountable bolts is the sudden slip of the bolt inside its hole. This bolt has a locked conical seat lug that is secured inside a predrilled compatible counter-sunk hole in the steel section's flange to provide a non-slip bolt-flange connection. Deconstruction is achieved by demounting the tube from the t

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