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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
Mon Feb 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Performance Evaluation of a Combined Electrocoagulation– Electrooxidation Process for the Treatment of Petroleum Refinery Wastewater
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Abstract<p>The present study investigates the application of a combined electrocoagulation-electrooxidation (EC-EO) process for the treatment of wastewater generated from Al-Dewaniya petroleum refinery plant in Iraq. The EC-EO process was examined in terms of its ability to simultaneously produce coagulant and oxidant agents by using a parallel plate configuration system composed of stainless steel plates as cathode and pair of aluminum and graphite plates as anode at two different current concentrations (1.92A/l and 0.96A/l). The results showed that the best conditions for treatment of Al-Dewaniya petroleum refinery wastewater using the combined approach were current concentration of (0.96A/l), current density</p> ... Show More
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Publication Date
Tue Feb 27 2018
Journal Name
Pharmaceutics
Ocular Drug Delivery Barriers—Role of Nanocarriers in the Treatment of Anterior Segment Ocular Diseases
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Ocular drug delivery is challenging due to the presence of anatomical and physiological barriers. These barriers can affect drug entry into the eye following multiple routes of administration (e.g., topical, systemic, and injectable). Topical administration in the form of eye drops is preferred for treating anterior segment diseases, as it is convenient and provides local delivery of drugs. Major concerns with topical delivery include poor drug absorption and low bioavailability. To improve the bioavailability of topically administered drugs, novel drug delivery systems are being investigated. Nanocarrier delivery systems demonstrate enhanced drug permeation and prolonged drug release. This review provides an overview of ocular barr

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using the Sherrod model in predicting financial failure in Iraqi private banks: an applied study in the Iraqi commercial and Iraqi Islamic banks
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Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Online blogging journalism
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The Internet, networks and the means of communication in the world of communication and information have greatly influenced all aspects of the information cycle until things have been turned upside down, and it has even been said that today the world can be separated into two worlds: the world of pre-internet and post-Internet.

 

Perhaps one of the most important data of the Internet in the world of information and journalism is electronic publishing, which comes blogging as one of its forms. Blogs, which have begun slowly in the form of personal diaries, developed and spread on the Internet very quickly and started to have its own universe, the world of blogging. It has begun to make its way in the world of journali

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Publication Date
Fri Sep 02 2022
Journal Name
مجلة العلوم القانونية
ضوابط الرقابة على تركز الشركات
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يتمثل الهدف الأساسي من الرقابة علىٰ تركز الشركات في منع آثارها المحتملة غير التنافسية الضارة بالهيكل التنافسي للسوق المعنية، وذلك لحماية حرية المنافسة فيها. وفي إطار ذلك لا بد من التحقق من أن تلك العمليات ليس من شأنها إعاقة المنافسة الفعّالة أو الحد منها بشكل كبير علىٰ نحو يترتب عليه التأثير علىٰ السوق المعنية بجعلها أقل قدرة علىٰ المنافسة مما كانت عليه، أي ضرورة التنبوء بكافة الآثار المحتملة التي ستترتب عل

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Publication Date
Sat Dec 17 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Use of the Definite article in the Ottoman Turkish Language in the Fourteenth and Seventeenth Centuries: Qaboos Namah and Mazaki Collection as a Model: '' Kabusnâme ve Mezâkî Divanı Örneğinde ''14. ve 17. Yüzyılarda Osmanlı Türkçesinde Harf-i Ta'rifin Kullanması Üzerine Bir İnceleme
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The Turks used the Ottoman Turkish language from the thirteenth century to the twentieth century.  During this period and under the influence of Islamic civilization, a large number of words and structures were used from the Arabic and Persian languages, Therefore, many Arabic grammatical structures were used in the Ottoman Turkish language, such as the definite article simply because it was widely used.

The paper is concerned with the use of the Arabic definite article in the Ottoman Turkish language, and the aim of this contrastive study is to find out the similarities and differences between the two languages ​​in terms of meaning and structure. Since linguistic studies depend on the practical side or applied approach, two

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The Broken Wings: The character of the Arab Christian |Woman in Sami Michael's Novel "Trumpet in the Wadi" versus "Jasmine" by Eli Amir: הכנפיים שנשברו דמות האישה הערבית הנוצרית ברומן " חוצוצרה בוואדי " של סמי מיכאל לעומת דמותה ב " יסמין " של אלי עמיר
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Sami Michael and Eli Amir - two Israeli writers born in Iraq and of the same generation (Sami Makhail was born in Baghdad in 1926 and Eli Amir in 1937). They wrote in their novels, among other things, about Orientalism , love and femininity. They both lived wild, extroverted lives. They did not shy away from experiencing anything new that came their way, rebelled against conventions and acted provocatively; they enjoyed the shock and amazement that evoked around them. While trying to find their place in different family settings, they chose to present two Arab Christian heroines. The narrator in Jasmine is the speaker Noori-Eli himself. While the narrator of “Trumpet in the Wadi” is Huda the heroine herself. Both ar

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS OF NEW LEVOFLOXACIN SELECTIVE MEMBRANE SENSOR BASED ON MOLECULARLY IMPRINTED POLYMERS.: SYNTHESIS OF NEW LEVOFLOXACIN SELECTIVE MEMBRANE SENSOR BASED ON MOLECULARLY IMPRINTED POLYMERS.
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Two molecular imprinted polymer (MIP) membranes for Levofloxacin (LEV) were prepared based on PVC matrix. The imprinted polymers were prepared by polymerization of styrene (STY) as monomer, N,N methylene di acrylamide as a cross linker ,benzoyl peroxide (BPO) as an initiator and levofloxacin as a template. Di methyl adepate (DMA) and acetophenone (AOPH) were used as plasticizers , the molecular imprinted membranes and the non molecular imprinted membranes were prepared.  The slopes and detection limits of the liquid electrodes ranged from -21.96 – -19.38 mV/decade and 2×10-4M- 4×10-4M, and Its response time was around 1 minute, respectively. The liquid  electrodes were packed with 0.1 M standar

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Psychological Pollution
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The psychological pollution term comes from the realism that we live in its world. This
realism threatens our privet and the identity of our civilization. There is complete believe that
the literature of psychological pollution is insufficient to cover the whole horizons of this
term.
The psychological pollution has its root in the theories of the development of humanities
within the organization of the history. Some of these theories are the exceptional cultural
theory, the faithfulness theory and the integration theory and the identity losing.
The psychological pollution handles several concepts such as the engagement, the social
decay and the concept of cultural invasion.

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
The big diphthong
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad, and upon God

The evil of the scholars of jurisprudence is that the reciter and the reciter must have attained the aspects of good grammar and morphology so that he does not make mistakes in the matters of jurisprudence according to the seven readers and others, and they require phonetic, morphological, and grammatical explanations, and this is called aqeed.

Our ancient scholars are known for knowledge and it is linked to narration, and our topic is studied from both sides of narration and knowledge, as it is one of the topics of fundamentals.

The seven readers and others, and his relationship is clear and close

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