Preferred Language
Articles
/
jeasiq-1603
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
...Show More Authors

 

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Social responsibility and obstacles application (Comparative research departments in the Municipality of Baghdad)
...Show More Authors

Abstract

The research aims to identify the extent of the practice of social responsibility in accordance with the social dimension and diagnosis of constraints applied.

Find the problem represented by the Social Responsibility and obstacles facing application in Baghdad Municipality through their workers trends analysis.

The adoption of the statistical method to analyze the data and information gathering, and selected municipalities of Adhamiya and Kadhimiya deliberate manner applied as a state and municipal councils of both cities as representatives of the local community to be the subject of research and comparison between them to see the reality of soci

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STOMACH NEMATODES OF THE SHOVELER ANAS CLYPEATA LINNAEUS, 1758 (ANSERIFORMES:ANATIDAE) WINTERING IN IRAQ
...Show More Authors

    Three Spirurid nematodes: Amidostomoides acutum (Lundahl,1848) Seurat, 1918, Epomidiostomum uncinatum (Lundahl,1848) Seurat, 1918 and Tetrameres sp. Creplin,1846 were isolated from the stomach (provenrticulus and gizzard) of the shoveler Anas clypeata from central Iraq. A brief description, morphometric and meristic characters for the nematodes were provided.Incidence of the three nematodes discussed with pertinent literatures.

View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Opcion
Enhancing islamic concepts through English children’s literature: Al-Ibtila, the test of patience
...Show More Authors

Allah, in his Holy Quran introduced great prophet stories so as to learn from. The greatness of these stories lies in Allah himself being the author. He portrays his characters, lays the plot, defines the tests and Al- Ibtilla, provides ways of being patient, using Duaa to end all hard tests and generously describing the greatness of his rewards to all those who are patient. The purpose of this research is to study selected English prophet stories for children on three levels, the stories ability to convey lessons and Islamic teachings to children who do not speak Arabic, the stories portray the Islamic concept of patience, the teaching and learning styles andstrategies that Allah uses with each prophet. The concept of patience is defined a

... Show More
Scopus
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Study of corrosion ofAI- bronze in Sodium Chioride Solution in the Presence ofbenzotriazole
...Show More Authors

The corcosion behoviour of Aluminum bronze in sodium chloride solution has been studied ^tentiostatically at five temperatures in the range 293-313K.The corrosion potential shifted to more negative values with increasing temperature. The corrosion current density increased with increasing temperature. Values of Tal'el slopes and the transfer coefficients indicated hydrogen evolution reaction to occur at the cathode and mainly the dissolution at the anode.Benzotriazole (BTA) had an inhibiting effect ??? the corrosion of the Al-bronze in deaerated NaCl solution at a concentration (1*10'?- IxlO‘1) mol dm'^ over the temperature range 293-313K. Values of the protection efficiency and kinetics parameters were obtained from the corrosion current

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 31 2023
Journal Name
Iraqi Geological Journal
Estimation of the Fracturing Parameters and Reservoir Permeability Using Diagnostic Fracturing Injection Test
...Show More Authors

The term "tight reservoir" is commonly used to refer to reservoirs with low permeability. Tight oil reservoirs have caused worry owing to its considerable influence upon oil output throughout the petroleum sector. As a result of its low permeability, producing from tight reservoirs presents numerous challenges. Because of their low permeability, producing from tight reservoirs is faced with a variety of difficulties. The research aim is to performing hydraulic fracturing treatment in single vertical well in order to study the possibility of fracking in the Saady reservoir. Iraq's Halfaya oil field's Saady B reservoir is the most important tight reservoir. The diagnostic fracture injection test is determined for HF55using GOHFER soft

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Sep 01 2017
Journal Name
International Journal Of Science And Nature
FREQUENCY OF LOW BIRTH WEIGHT AMONG NEONATES ADMITTEDTO THE NEONATAL INTENSIVE CARE UNIT
...Show More Authors

Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Two-Phase Partitioning Bioreactor for the Treatment of Crude Oil- Contaminated Aqueous Solution
...Show More Authors

A new application of a combined solvent extraction and two-phase biodegradation processes using two-liquid phase partitioning bioreactor (TLPPB) technique was proposed and developed to enhance the cleanup of high concentration of crude oil from aqueous phase using acclimated mixed culture in an anaerobic environment. Silicone oil was used as the organic extractive phase for being a water-immiscible, biocompatible and non-biodegradable. Acclimation, cell growth of mixed cultures, and biodegradation of crude oil in aqueous samples were experimentally studied at 30±2ºC. Anaerobic biodegradation of crude oil was examined at four different initial concentrations of crude oil including 500, 1000, 2000, and 5000 mg/L. Complete removal of crud

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Imaginary in Abu AL- Alaa AlMaari (Resalat Al- Kuffran) Message of Forgivness
...Show More Authors

The )Resalat Al-Gofran) which means to Abi Ala Al-Ma'arri is included in the studies of prose in Arabic literature. The study of the "Message of Forgiveness" was passed in two stages. The first is the traditional linguistic study, specifically the rhetorical one. The second study, which took place in the sixties of the last century, was conducted in the light of comparative literary studies, after Dr. Taha Hussein summarized this letter and rid it of its complex language and after Dr. Bent Shati achieved it. Dr. Lewis Awad relied on her study in the light of comparative studies, Which appeared in Europe in the modern era and was able to discover similarities between them and the old texts that dealt with the subject of "literature of the

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HELMINTH PARASITES OF THE BLACK PARTRIDGE FRANCOLINUS FRANCOLINUS ARABISTANICUS IN BAGHDAD AREA, IRAQ.
...Show More Authors

This paper deals with a preliminary survey helminth parasites of the black partridge. Francolinus francolinus arabistanicus in Baghdad area, middle of Iraq. It was found that the bird was infected with the cestodes Cotugnia digonopora and Raillietina tetragona with infection rates of 61.9% and 4.8% respectively, and the nematodes Heterakis gallinarum and Paroneoccrca rouss-lotti with infection rates of 4.8% and 19% respectively. Some important measurements, distribution and occurrence according host-sex of each parasite were provided along with some remarks on parasites biology.

View Publication Preview PDF
Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Metabolic Syndrome; Comparing the Results of Three Definition Criteria in an Iraqi Sample
...Show More Authors

Background: Different diagnostic definition and criteria have been recommended by different expert groups for the diagnosis of metabolic syndrome, however, it’s prevalence in the same population could differ depending on the definition used yielding different results. In Iraq, there is a lack of research comparing these different diagnostic definitions.

Objective: To find out the most suitable metabolic syndrome definition to be used for Iraqi people.

 Methods: 320 participants were recruited for this study, 53.4% men and 46.6% women, aged between 25-85 years, visiting Baghdad Teaching Hospital, the prevalence of metabolic syndrome according to different definition

... Show More
View Publication Preview PDF
Crossref (2)
Crossref