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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
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
Photodegradation of tetracycline antibiotic by ternary recyclable Z-scheme g-C3N4/Fe3O4/Bi2WO6/Bi2S3 photocatalyst with improved charge separation efficiency: Characterization and mechanism studies
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Publication Date
Tue Sep 01 2020
Journal Name
Palarch's Journal Of Archaeology Of Egypt/egyptology
EMIRATI-ISRAELI NORMALIZATION AND ITS IMPACT ON THE PALESTINIAN-ISRAELI CONFLICT
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The Arab-Israeli conflict passed through several stages before reaching the final stage of normalization, namely conflict, conflict and public normalization. Thus, the UAE became the third country to establish official relations with Israel after Egypt in 1979 and Jordan in 1994. With the announcement of the normalization agreement, opinions varied between supporters and opponents of the idea of normalization with Israel, and some countries expressed their acceptance of establishing official relations between the Emirates and Israel, while others warned of the consequences of normalization, which they described as treachery. Although the UAE confirmed that the normalization agreement between the two sides was credited with stopping Israel's

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Core Thinking skills for the kindergarten children, according to some variables
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The study aimed at the following:

    Identify the differences in average scores core  thinking skills kindergarten children by variable sex (male - female), and by variable age (5.6 - 5.11).

To achieve this researcher adopted a standardized test of core thinking skills for the kindergarten children, which was built and standardization by the researcher Meyada Asaad Mussa 2012 . applied test on a sample of (814) ) boys and girls who were randomly chosen form,  from directorates of Baghdad Education Adoption of the proportional distribution.

    

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Publication Date
Sat Sep 09 2017
Journal Name
International Journal Of Science And Research (ijsr)
Fingerprints Recognition Using the Local Energy Distribution over Haar Wavelet Subbands
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Fingerprints are commonly utilized as a key technique and for personal recognition and in identification systems for personal security affairs. The most widely used fingerprint systems utilizing the distribution of minutiae points for fingerprint matching and representation. These techniques become unsuccessful when partial fingerprint images are capture, or the finger ridges suffer from lot of cuts or injuries or skin sickness. This paper suggests a fingerprint recognition technique which utilizes the local features for fingerprint representation and matching. The adopted local features have determined using Haar wavelet subbands. The system was tested experimentally using FVC2004 databases, which consists of four datasets, each set holds

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Publication Date
Thu Apr 08 2021
Journal Name
Journal Of Interdisciplinary Mathematics
The F-composition operator on Hardy space ℍ<sup>2</sup>
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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Control the deposition uniformity using ring cathode by DC discharge technique
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Simulation of direct current (DC) discharge plasma using
COMSOL Multiphysics software were used to study the uniformity
of deposition on anode from DC discharge sputtering using ring and
disc cathodes, then applied it experimentally to make comparison
between film thickness distribution with simulation results. Both
simulation and experimental results shows that the deposition using
copper ring cathode is more uniformity than disc cathode

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Publication Date
Fri Sep 01 2023
Journal Name
Nasaq Journal
How Using Punctuation Dominates the Way Written Jokes Can Be Comprehended
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A joke is something that is said, written, or done to cause amusement or laughter. It could be a short piece or a long narrative joke, but either way it ends in a punchline, where the joke contains a second conflicting meaning. Sometimes when we read a joke, we understand it directly and fully, but this is not always the case. When a writer writes a joke, he intends to manipulate the reader in a way that the reader doesn’t get the joke at once. He does that by using pun on words or any other word play. We, as listeners to the joke, try to get the message depending mostly on the tone of the voice, in addition to other factors concerning vocabulary and grammar. But as readers of the joke, we need more other factors in order to get

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Publication Date
Mon Nov 11 2024
Journal Name
Jurnal Teknologi (sciences &amp; Engineering)
THE EXTERNAL DRAFT TUBE GASLIFT BIOREACTOR: HYDRODYNAMIC CHARACTERISTICS AND PARAMETRIC OPTIMIZATION
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Gaslift reactors are employed in several bioapplications due to their characteristics of cost-effectiveness and high efficiency. However, the nutrient and thermal gradient is one of the obstacles that stand in the way of its widespread use in biological applications. The diagnosis, analysis, and tracking of fluid paths in external draft tube gaslift bioreactor-type are the main topics of the current study. Several parameters were considered to assess the mixing efficiency such as downcomer-to-rizer diameter ratio (Ded/Dr), the position of the diffuser to the height of bioreactor ratio (Pd/Lr), and gas bubble size (Db). The multiple regression of liquid velocity indicates the optimal setting: Ded/Dr is (0.5), Pd/Lr is (0.02), and Db

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Some Results on the Average Inverse Shadowing Property and Strong Ergodicity
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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Science
On the Greedy Ridge Function Neural Networks for Approximation Multidimensional Functions
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The aim of this paper is to approximate multidimensional functions f∈C(R^s) by developing a new type of Feedforward neural networks (FFNS) which we called it Greedy ridge function neural networks (GRGFNNS). Also, we introduce a modification to the greedy algorithm which is used to train the greedy ridge function neural networks. An error bound are introduced in Sobolov space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result in [1]).

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