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
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New phenolic Schiff bases Derivatives Based on Terephthaladehyde
...Show More Authors

A variety of new phenolic Schiff bases derivatives have been synthesized starting from Terephthaladehyde compound, all proposed structures were supported by FTIR, 1H-NMR, 13C-NMR, Elemental analysis, some derivatives evaluated by Thermal analysis (TGA).

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 02 2017
Journal Name
International Journal Of Science And Research (ijsr)
Experimental Investigation on Rheological Characterization of ecovio® F Film C2203biopolymer Melts
...Show More Authors

Publication Date
Sun Jul 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum
OCCURANCE OF ADULT MUSCID FLIES ON STICKY TRAPS IN SOME IRAQI PROVINCES
...Show More Authors

Publication Date
Sat Mar 30 2024
Journal Name
Iraqi Journal Of Science
On Certain Subclass of Meromorphic Multivalent Functions Associated with Fractional Calculus Operator
...Show More Authors

     In this paper, the class of meromorphic multivalent functions of the form by using fractional differ-integral operators is introduced. We get Coefficients estimates, radii of convexity and star likeness. Also closure theorems and distortion theorem for the class ,  is calculaed.

View Publication
Scopus Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Dental And Medical Sciences
Antibacterial effects of green tea extracts on Prophyromonas Gingivalis (In-Vitro study)
...Show More Authors

Publication Date
Mon Jan 02 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Diagnostic COVID-19 based on chest imaging of COVID-19: A survey
...Show More Authors

Publication Date
Mon Nov 14 2022
Journal Name
Asian Journal Of Water, Environment And Pollution
Effect of Sodium Fluoride on Glycemic Index and Liver Functions in Rats
...Show More Authors

From a health standpoint, fluoride (F) is a vital element for humans. It had harmful effects on numerous organs when consumed in high dosages. Fluoride poisoning has been linked to liver damage. The purpose of this study was to see how sodium fluoride (Naf) affected liver function and the glycemic index in adult male albino rats. Fourteen (14) adult male Wistar albino rats were randomly and evenly divided into two groups and given the following treatments for thirty (30) days: G1 Group (Control group), were given distilled water and fed a balanced diet, G2 rats were administered water that contained 100 ppm Naf. The animals were fasted for 8-12 hours before being anesthetized and blood samples were taken by heart puncture technique

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Mon Nov 30 2020
Journal Name
International Journal Of Civil Engineering
Adsorption of Meropenem Antibiotics from Aqueous Solutions on Multi-Walled Carbon Nanotube
...Show More Authors

Pharmaceutical-instigated pollution is a major concern, especially in relation to aquatic environments and drugs such as meropenem antibiotics. Adsorbents, such as multi-walled carbon nanotubes, offer potential as means of removing polluting meropenem antibiotics and other similar compounds from water. In order to evaluate the effectiveness of multi-walled carbon nanotubes in this capacity, various experimental parameters, including contact time, initial concentration, pH, temperature and the dose of adsorbent have been investigated. The Langmuir and the Freundlich isotherm models have been used. The data obtained using a modified Langmuir model have been consistent with the experimental ones; the best pH value has been obtained to have the

... Show More
Crossref (3)
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
2018 Tenth International Conference On Advanced Computational Intelligence (icaci)
On low-level control strategies of lower extremity exoskeletons with power augmentation
...Show More Authors

View Publication
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Effect of Air Bubbles on Heat Transfer Coefficient in Turbulent Convection Flow
...Show More Authors

Experimental and numerical studies have been conducted for the effect of injected air bubbles on the heat transfer coefficient through the water flow in a vertical pipe under the influence of uniform heat flux. The investigated parameters were water flow rate of (10, 14 and 18) lit/min, air flow rate of (1.5, 3 and 4) lit/min for subjected heat fluxes of (27264, 36316 and 45398) W/m2. The energy, momentum and continuity equations were solved numerically to describe the motion of flow. Turbulence models k-ε was implemented. The mathematical model is using a CFD code Fluent (Ansys15). The water was used as continuous phase while the air was represented as dispersed. phase. The experimental work includes design, build and instrument a test

... Show More
View Publication Preview PDF