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jeasiq-1603
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
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Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the social sciences that assume The reality is part of the social construction, so it should be understood that the current accounting practices depend on the economic substance of transactions and events and not just the legal form, it is more appropriate to understand the economic reality of the phenomenon to reach its essence and its true meaning and then access to the accounting reality in terms of adopting standards International accounting, which contributes to the enhancement of the quality of accounting information by increasing the degree of appropriateness and honest representation of information and then to the quality of financial reporting and this order will reflect the decisions of users of financial reports, the concept of economic substance In order to provide useful information to the users of financial reports in accordance with the financial reporting objective, the International Standards Board is very important in adopting true representation, so work is being done all over the world to move towards one set of high quality standards through accreditation On international financial reporting standards.

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Review of the Mechanisms for Preventing, Diagnosing, and Treatment of Pipe Sticking in Drilling Operations
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Stuck pipe is a prevalent and costly issue in drilling operations, with the potential to cost the petroleum industry billions of dollars annually. To reduce the likelihood of this issue, efforts have been made to identify the causes of stuck pipes. The main mechanisms that cause stuck pipes include drill cutting of the formation, inappropriate hole-cleaning, wellbore instability, and differential sticking forces, particularly in highly deviated wellbores. The significant consequences of a stuck pipe include an increase in well costs and Non-Productive Time (NPT), and in the worst-case scenario, the loss of a wellbore section and down-hole equipment, or the need to sidetrack, plug, or abandon the well. This paper provides a comprehensive

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Publication Date
Wed Jan 01 2014
Journal Name
Current Research In Microbiology And Biotechnology
Cytogenetic Analysis for the Effect of Alcoholic and Water Extracts of Iraqi Propolis in Mice
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This study was conducted to study the cytogenetic effect of both alcoholic and water extracts of propolis on mice. Three different samples of propolis were collected from three different regions of Iraq (Najaf, Arbil and Baghdad) to be used in this study. The cytotoxic effect of two different doses of each extracted sample was measured by employing cytogenetic analysis which included (mitotic index (MI), chromosomal aberrations (CAs), micronucleus index (MN) and sperm abnormalities). Results showed that significant increase in MI and significant reduction in MN, CAs and sperm abnormalities percentage were seen after treatment with both alcoholic and water extract of the three samples when compared with negative control, and alcoholic extrac

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Publication Date
Tue Dec 22 2015
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Revision to the genera of Leaf Miner Agromyzydae (Insecta: Diptera) in Several Regions of Iraq
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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Employment of Narrative Tradition In the Polemic Poems of Jarir , Al-Farazdaq and Al-Akhtal
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The present study is an attempt to show how the three Umayyad poets ; Jarir , Al-
Farazdaq and Al-Akhtal have consciously and skillfully employed in their poetry som ancient
Arab legends ,historical events and wars as they provide atrue image of the values and
customs of the peoples who lived before them .
Their employed , how ever, takes avarying degrees depending, to alarge extent , an the
vast but personal knowledge of each poet the past tradition , and practices . Jarir ,in many
respects out , stands the first , Al-Farazdaq , the second and Al-Akhtal , the third .

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Publication Date
Sun Aug 31 2025
Journal Name
Stallion Journal For Multidisciplinary Associated Research Studies
Article Review: Evaluation of the Biological Role and Gene Expression of CD144 in Colorectal Cancer
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Colorectal cancer (CRC) remains a leading cause of cancer-related deaths worldwide, with tumor angiogenesis playing a pivotal role in its progression and metastasis. CD144 (VE-cadherin), a calcium-dependent adhesion molecule, is critical for endothelial cell integrity and has been linked to tumor angiogenesis and cancer stem cell phenotypes. This study aimed to evaluate the immunohistochemical expression of CD144 in benign colorectal lesions, normal adjacent tumor tissue (NRAT), and tumor tissues to elucidate its role in colorectal cancer progression. Multiple techniques, including immunohistochemistry, flow cytometry, Western blot, and qPCR, were used to assess CD144 expression and its association with the VEGF/VEGFR2 signaling pat

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Publication Date
Tue Mar 01 2022
Journal Name
Minar International Journal Of Applied Sciences And Technology
INVESTIGATION OF THE DENSITY OF STATE PROBABILITY FOR FE METAL CONTACT TO TIO2 SEMICONDUCTOR SYSTEM
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In this paper, the density of state (DOS) at Fe metal contact to Titanium dioxide semiconductor (TiO2) has been studied and investigated using quantum consideration approaches. The study and calculations of (DOS) depended on the orientation and driving energies. was a function of TiO2 and Fe materials' refractive index and dielectric constant. Attention has focused on the effect of on the characteristic of (DOS), which increased with the increasing of refractive index and dielectric constant of Fe metal and vice versa. The results of (DOS) and its relation with and values of system have been discussed. As for contact system is increased, (DOS) values increased at first, but the relation is disturbed later and transforms into an inve

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Influence of Brucella melitensis Viability by the Activity of Classical Yoghurt Starter During Milk Fermentation
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Brucella melitensis isolates were obtained from human infections , and milk which obtained from aborted sheep at Mosul city vicinity . One isolate from each source was used in carrying out this study. Brucella liquid culture was added to sheep milk at 2.5 % for treatments . To first treatment 2 % of yoghurt starter ( Lactobacillus delbrueckii subsp. bulgaricus and Streptococcus salivarius subsp. thermophilus ( 1: 1 ) ) . Second treatment was carried out without addition of yoghurt starter but the pH was lowered using lactic acid in pattern similar to first treatment . Third treatment was similar to the first treatment but contained buffer to alleviate the reduction in pH , which reduced to 6.1 in comparison to 4.9 of the first treatment .

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Publication Date
Sat Feb 14 2009
Journal Name
Anbar Journal Of Agricultural Sciences 7 (1)‏
Effect of foliar sprays with Copper and Zinc in the vegetative characters of citrus rootstocks‏
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Publication Date
Fri Sep 22 2006
Journal Name
Journal Of Physical Education
The Percentage Of Success And Failure Of Some Compound Offense Skills In Basketball For Joiners
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The aim of the research is to identify the percentage of success and failure of some compound offensive skills in joiner basketball. It was evident that development only occurred though the mastery of the basic single offence skills as well as the ability to perform compound skills accurately and consistently. Not paying enough attention to compound skills leads evidentially to weakness in the athlete's level that in turn leads to mistakes in performance. Six joiner games of the best four teams in Baghdad were filmed and analyzed. The results of analyzing the compound offence skills were as follows:  There was some weakness in the athletes' ability in using compound offence skills specially receiving, dribbling and following through that

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Publication Date
Fri Feb 05 2021
Journal Name
Proceeding Of The 1st Conference On Dust Storms And Their Environmental Effects
Deposition of Major and Trace Elements From Atmosphere Over Baghdad During the Year of 2010.
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