Preferred Language
Articles
/
jeasiq-375
Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
...Show More Authors

natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a number of issues that we believe need to be discussed and to propose appropriate mechanisms to address them. The importance of research is needed for decision-makers at all levels to a high-quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and the presence of a number of accounting topics actors and absent from the local accounting procedures and requires the review and update accounting treatments approved by the Board of Supreme Audit to respond to the needs of decision makers first and to blend in with a private international requirements. This research depended on main hypothesis which refers to:(that building a system of accounting information in light of disasters responds to the need of the decision-maker requires renovation local accounting procedures in order to be more effective in the light of international applications .

The research has reached a number of conclusions including integrated accounting system is short of meeting the international financial reporting requirements as a result of not admitting much of the accounting procedures when disasters occur distorts the financial statements as they relate to the value of the losses incurred from the impact of disasters.                                              

The researcher found a set of recommendations including , The need to adapt international accounting procedures in light of disasters and wars in the local environment through the introduction of new items in the consolidated accounting manual, which applies in the Iraqi companies with customizable directory number and restrictions and to explain the item and the international standard which is based on the newly created item.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of International Society Of Preventive And Community Dentistry
The impact of dental environment stress on dentition status, salivary nitric oxide and flow rate
...Show More Authors

View Publication
Scopus (11)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of dental environment stress on caries experience, salivary flow rate and uric acid
...Show More Authors

Background: Several pathologies of the oral cavity have been associated with stress. Dental students need to gain assorted proficiencies as theoretical knowledge, clinical proficiencies, and interpersonal dexterity which is accompanied with high level of stress. Uric acid is the major antioxidant in saliva. The aim of this study is to assess the dental caries experience among dental students with different levels of dental environment stress in relation to physicochemical characteristics of whole unstimulated saliva.

Materials and Methods: the total sample is composed of 300 dental students (73 males, 227 female) aged 22-23 years old, from collage of dentistry / university of Baghdad, from the 4t

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
International and regional alliances polarization.. Case study IRAQ
...Show More Authors

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

View Publication Preview PDF
Crossref
Publication Date
Sun Aug 01 2021
Journal Name
International Journal Of Mechanical Engineering And Robotics Research
International Journal of Mechanical Engineering and Robotics Research
...Show More Authors

This paper proposes feedback linearization control (FBLC) based on function approximation technique (FAT) to regulate the vibrational motion of a smart thin plate considering the effect of axial stretching. The FBLC includes designing a nonlinear control law for the stabilization of the target dynamic system while the closed-loop dynamics are linear with ensured stability. The objective of the FAT is to estimate the cubic nonlinear restoring force vector using the linear parameterization of weighting and orthogonal basis function matrices. Orthogonal Chebyshev polynomials are used as strong approximators for adaptive schemes. The proposed control architecture is applied to a thin plate with a large deflection that stimulates the axial loadi

... Show More
View Publication Preview PDF
Crossref (33)
Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of the Satirical Language in Al-Hajjar's Caricatures
...Show More Authors

The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
The radiological effects of dust storms in Baghdad- Ramadi area
...Show More Authors

Twelve storm dust samples were collected from three cities in Iraq. The samples were collected in the same time during big storms which hit Iraq in summer, 2012 and 2013.  The deposited dust on 4 by 4 nylon sheet on surfaces of selected buildings in cities of Baghdad, Fallujah and Al-Ramadi were collected. Each sample was put in sealed Marinilli beaker and kept for 4 weeks to reach the equilibrium state between radium and its short half-life daughters. Gamma spectrometry system based on HPGe was used for analysis of natural and artificial radionuclides in the dust. The activities of natural radionuclides were found to be ranged between 13-19 Bq/kg, 9-14 Bq/kg and 200-240 Bq/kg for Ra-226, Th-232 and K-40 respectively, while Cs-137 w

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
The use of eggplant peel powder in the treatment of hyperlipidemia caused by antibiotics administration in male local rabbits
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Exact and Local Search Methods for Solving Travelling Salesman Problem with Practical Application
...Show More Authors

This paper investigates some exact and local search methods to solve the traveling salesman problem. The Branch and Bound technique (BABT) is proposed, as an exact method, with two models. In addition, the classical Genetic Algorithm (GA) and Simulated Annealing (SA) are discussed and applied as local search methods. To improve the performance of GA we propose two kinds of improvements for GA; the first is called improved GA (IGA) and the second is Hybrid GA (HGA).

The IGA gives best results than GA and SA, while the HGA is the best local search method for all within a reasonable time for 5 ≤ n ≤ 2000, where n is the number of visited cities. An effective method of reducing the size of the TSP matrix was proposed with

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jul 02 2019
Journal Name
Sudan Journal Of Medical Sciences
Positive and Negative Effects of the Commensal Bacteria on Carcinogenesis
...Show More Authors

Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

... Show More
View Publication Preview PDF
Clarivate Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Causes and Effects of Earnings Management on Stock Prices
...Show More Authors

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

... Show More
View Publication Preview PDF
Crossref (3)
Crossref