This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

ABSTRACT                

The multi-drug resistant efflux pump is a glycoprotein pump whose function is to push foreign substances. The efflux pump is found in humans, animals. It also has wide-ranging properties in  bacteria and fungi. They are found in all species of bacteria, and efflux pump genes can be found in bacterial chromosomes or mobile genetic elements, such as plasmids. The most sensitive function that leads to a global problem is its resistance to antibiotics in bacterial cells, which increases the ability to bacteria from becoming strong virulence factors that most or all antibiotics cannot kill. It also has othe

The aim of this research is to investigate the skills of the chemistry students from the Ibn Al-Haytham Education college of pure sciences in Baghdad in understanding and constructing graphical representations of data. The research sample consisted of (101) male and female students in their fourth year of study during the 2016-2017 academic year. This sample represents 71% of the total number of students in this group.The research methodology used consisted of two parts relating to 19 issues. The first part is an objective multi choice type of test to measure the student’s skill in selecting the right representation of specific subject graph amongst many provided. The second part concentrated on measuring the student’s skill in construc

The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

Molar conductivity of different concentrations of thymine and adenosine in water , sodium acetate and ammonium chloride solution at different temperatures , 283. 15-323.15 K has been determined from direct conductivity measurements , examination of aqueous mixture of thymine and adenosine with Onsager equation reveal deviation from linearity at high concentration .This deviation was explained in term of molecular interaction . Ostwald dilution law also examined with the above mixtures lead to calculation of limiting molar conductivities and dissociation constants of both nucleic acid in water , sodium acetate and ammonium chloride. The agreement between the values obtained for Onsager equa

The paper presents an overview of theoretical aspects of small radio telescope antenna parameters. The basic parameters include antenna beamwidth, antenna gain, aperture efficiency, and antenna temperature. These parameters should be carefully studied since they have vital effects on astronomical radio observations. The simulations of antenna parameters were carried out to assess the capability and the efficiency of small radio telescopes to observe a point source at a specific frequency. Two-dimensional numerical simulations of a uniform circular aperture antenna are implemented at different radii. The small diameter values are chosen to be varied between (1-10) m. This study focuses on a small radio telescope with a diameter of 3 m sin

One eighth of the bird species in the world is considered globally threatened; the avifauna of Iraq comprises 409 species and is considered as the major indicator of the health of Iraq’s biological resources. The Iraqi geography falls into five main regions among which is the desert and semi-desert areas which cover much of the country area. Al-Najaf desert is still one of the poorly known regions from the biodiversity point of view. Birds of conservation concern are detected in Al-Najaf desert during 31 field trips to 20 sites conducted from August 2018 to April 2020, (citing literature records, and personal interviews with locals).The factors caused the bird numbers to decline in Al-Najaf desert include hunting and trapping, logging,

The nonlinear refractive (NLR) index and third order susceptibility (X3) of carbon quantum dots (CQDs) have been studied using two laser wavelengths (473 and 532 nm). The z-scan technique was used to examine the nonlinearity. Results showed that all concentrations have negative NLR indices in the order of 10−10 cm2/W at two laser wavelengths. Moreover, the nonlinearity of CQDs was improved by increasing the concentration of CQDs. The highest value of third order susceptibility was found to be 3.32*10−8 (esu) for CQDs with a concentration of 70 mA at 473 nm wavelength.