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Implications of Financial Reporting Governance in rationalizing investors decisions In financial markets in light of An International Financial Reporting Standards (IFRS)/ An analytical study of a selected sample of the joint stock companies in Iraq
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contribution of the governance of lists and financial reports to rationalize the decisions of investors in the financial markets by identifying the governance of financial  reports in light of the financial reporting standards and their role in rationalizing investment decisions in the financial markets and through the distribution of questionnaires to a number of accountants and sample shareholders. That the success of the governance of financial reports, the departments must be convinced of the importance of rules and controls of governance to help in the implementation and development of the internal structures of companies in order to support transparency and ensure the safety of management, and its importance to raise the competitiveness Financial, And to reach several recommendations, including that the application of the governance of financial statements and reports can enable the investor to conclude that the management of the company and the board of management and executive management is strong and fully aware of what is happening in the company.

 

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Nouns and attributes And what the Kalamayons termed it
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Many people, especially among the youth or scholars, wonder about the position of Islam or the scholars of faith on the terminology used by scholars of theology in a certain period of time, and then circulated by people throughout the times and to the present day, such as the terms (the old, the maker, the updated, the cause and the cause) and so on, and this What I felt myself while teaching this subject from some of the students, some of whom consider it blasphemy, and some of them consider it an innovation of speech, and so there were many questions about this subject, which led me to write and research it, after relying on God Almighty, although the research is not long due to the nature of This topic on the one hand, and because I d

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Interdisciplinary Mathematics
Enforcement for the partition (7, 7, 4; 0, 0)
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Publication Date
Sun Mar 01 2020
Journal Name
Gazi University Journal Of Science
Reliable Iterative Methods for Solving the Falkner-Skan Equation
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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology & Applied Science Research
Making Different Topographic Maps with the Surfer Software Package
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The main objective of this study is to describe the preparation of topographic maps using the Surfer software. A total of 159 regularly distributed Ground Control Points (GCPs) were collected with the use of the Differential Global Positioning System (DGPS). Seven methods (Contour Map, Post Map, 3D Surface Map, 3D Wireframe Maps, Grid Vector-1 Map, Color Relief Map, and Shaded Relief Maps) at the Surfer environment were used to prepare the topographic maps at the Mukhtar Village near the Al-Fallujah City. Contour lines with other features were superimposed on the DEM layer, which refers to the topography of the terrain inside this study area. The accuracy of the database's results was estimated, essential maps were given, and the re

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
The Landsat Imagery Gap Filling using Median Filter Method
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The Enhanced Thematic Mapper Plus (ETM+) that loaded onboard the Landsat-7 satellite was launched on 15 April 1999. After 4 years, the image collected by this sensor was greatly impacted by the failure of the system’s Scan Line Corrector (SLC), a radiometry error.The median filter is one of the basic building blocks in many image processing situations. Digital images are often distorted by impulse noise due to errors generated by the noise sensor, errors that occur during the conversion of signals from analog-to-digital, as well as errors generated in communication channels. This error inevitably leads to a change in the intensity of some pixels, while some pixels remain unchanged. To remove impulse noise and improve the quality of the

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Reducing the Water Hardness by Using Electromagnetic Polarization Method
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Hard water does not pose a threat to human health but may cause precipitation of soap or results stone in the boilers. These reactions are caused by the high concentrations of Ca and Mg. In the industry they are undesirable because of higher fuel consumption for industrial use .Electromagnetic polarization water treatment is a method which can be used for increasing the precipitation of Ca 2+ and CO3 2- ions in hard water to form CaCO3 which leads to decrease the water hardness is research has been conducted by changing the number of coil turns and voltage of the system. The spectroscopy electron microscope was used for imaging the produced crystals. Results of the investigation indicated that

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Computations for the groups SL(2,81) and SL(2,729)
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For any group G, we define G/H (read” G mod H”) to be the set of left cosets of H in G and this set forms a group under the operation (a)(bH) = abH. The character table of rational representations study to gain the K( SL(2,81)) and K( SL(2, 729)) in this work.

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Comparison Between Conventional and Microwave Methods For Extraction Pectin and Degree of Esterification from Orange (Citrus sinesis) and Grapefruit (Citrus paradisi) Peels
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In this study Microwave and conventional methods have been used to extract and estimate pectin and its degree of esterification from dried grapefruit and orange peels. Acidified solution water with nitric acid in pH (1.5) was used. In conventional method, different temperature degrees for extraction pectin from grape fruit and orange(85 ,90 , 95 and 100?C) for 1 h were used The results showed grapefruit peels contained 12.82, 17.05, 18.47, 15.89% respectively, while the corresponding values were 5.96, 6.74, 7.41 and 8.00 %, respectively in orange peels. In microwave method, times were 90, 100, 110 and 120 seconds. Grapefruit peels contain 13.86, 16.57, 18.69, and 17.87%, respectively, while the corresponding values were of 6.53, 6.68, 7.2

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Publication Date
Thu Nov 04 2021
Journal Name
Optik - International Journal For Light And Electron Optics
Plasma parameters of Au nano-particles ablated on porous silicon produced via Nd-YAG laser at 355 nm for sensing NH3 gas
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The current study aimed the syntheses and characterizations of Gold nanoparticles (Au NPs) using a laser ablation Q-switched Nd: YAG laser with a wave-length of 355 nm at a variety of laser pulse energies (E) and deposited on porous silicon (PS). Optical emission spectrometer was used to diagnosed medium air to study gold plasma characteristics and prepared Au nanoparticles. The laser pulse energy influence has been studied on the plasma characteristics in air. The data showed the emergence of the ionic (Au II) spectral emission lines in the gold plasma emission spectrum. XRD has been utilized to examine structural characteristics. Moreover, AFM results 37.2 nm as the mean value of the diameter that is coordinated in a shape similar to the

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Removal of Cu2+, Pb2+ , And Ni 2+ Ions From Simulated Waste Water By Ion Exchange Method On Zeolite And Purolite C105 Resin
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The removal of heavy metal ions from wastewater by ion exchange resins ( zeolite and purolite C105), was investigated. The adsorption process, which is pH dependent, shows maximum removal of metal ions at pH 6 and 7 for zeolite and purolite C105 for initial metal ion
concentrations of 50-250 mg/l, with resin dose of 0.25-3 g. The maximum ion exchange capacity was found to be 9.74, 9.23 and 9.71 mg/g for Cu2+, Pb2+, and Ni2+ on zeolite respectively, while on purolite C105 the maximum ion exchange capacity was found to be 9.64 ,8.73 and 9.39 for Cu2+, Pb2+, and Ni2+ respectively. The maximum removal was 97-98% for Cu2+ and Ni2+ and 92- 93% for Pb2+ on zeolite, while it was 93-94% for Cu2+, 96-97% for Ni2+, and 87-88% for Pb2+ on puroli

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