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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 Jul 01 2019
Journal Name
Journal Of Engineering
Utilizing the Main Outfall Drain-Addalmage Lake System for Hydroelectric Power Generation
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The basic idea of the Main Outfall Drain, MOD, was to construct a main channel to collect saline drained water of the irrigation projects within central and southern parts of Iraq and discharge it down to the Arabian Gulf. The MOD has a navigation lock structures near Addalmage Lake at station 299.4km. This structure is designed to ensure navigation within the MOD. The water level difference upstream the cross regulator and the downstream conjugation structure is about 9m. This head difference can be used to generate electrical power by constricting a low head power plant. This study aimed to utilize the head difference in navigation lock structures for power generation. Different operation condition an

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
The contrast and illumination technique for image capturing under different Tungsten illumination
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The digital camera which contain light unit inside it is useful with low illumination but not for high. For different intensity; the quality of the image will not stay good but it will have dark or low intensity so we can not change the contrast and the intensity in order to increase the losses information in the bright and the dark regions. . In this search we study the regular illumination on the images using the tungsten light by changing the intensities. The result appears that the tungsten light gives nearly far intensity for the three color bands(RGB) and the illuminated band(L).the result depend on the statistical properties which represented by the voltage ,power and intensities and the effect of this parameter on the digital

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Al-nahrain University Science
ON THE GREEDY RADIAL BASIS FUNCTION NEURAL NETWORKS FOR APPROXIMATION MULTIDIMENSIONAL FUNCTIONS
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The aim of this paper is to approximate multidimensional functions by using the type of Feedforward neural networks (FFNNs) which is called Greedy radial basis function neural networks (GRBFNNs). Also, we introduce a modification to the greedy algorithm which is used to train the greedy radial basis function neural networks. An error bound are introduced in Sobolev space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result is published in [16]).

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
The Mutual Interaction effects between Array Antenna Parameters and Receiving Signals Bandwidth
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The presence of a single complex adaptive weight in each element channel of an adaptive array antenna is sufficient for processing of narrowband signals. The ability of an adaptive array antenna to null interference deteriorates rapidly as the interference bandwidth increases. The performance of narrowband adaptive array antenna with LMCV Beamforming algorithm is examined. The interaction effects between received signal angle of arrival and array parameters like the interelement spacing and the number of array element and the received signal bandwidth were studied. The output Signal to Interference plus Noise Ratio (SINR) and Interference to Noise Ratio (INR) are used as performance parameters for evaluation of these effects. It is found

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Publication Date
Tue Jan 01 2019
Journal Name
Science International.(lahore)
GALERKIN'S METHOD TO SOLVE THE LINEAR SECOND ORDER DELAY MULTI-VALUE PROBLEMS
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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Classical Continuous Optimal Control for Quaternary Nonlinear Parabolic Boundary Value Problems
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In this paper, our purpose is to study the classical continuous optimal control (CCOC)  for quaternary nonlinear parabolic boundary value problems (QNLPBVPs). The existence and uniqueness theorem (EUTh) for the quaternary state vector solution (QSVS) of the weak form (WF) for the QNLPBVPs with a given quaternary classical continuous control vector (QCCCV) is stated and proved via the Galerkin Method (GM) and the first compactness theorem under suitable assumptions(ASSUMS). Furthermore, the continuity operator for the existence theorem of a QCCCV dominated by the QNLPBVPs is stated and proved under suitable conditions.

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Efficient computational methods for solving the nonlinear initial and boundary value problems
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Publication Date
Fri Jun 30 2023
Journal Name
نسق
Life skills necessary for the teaching profession among secondary school chemistry teachers
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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Using Smart Control System to Enhancement the Split Air Conditioning System Performance
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In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 500C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c

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Publication Date
Sat Jun 02 2001
Journal Name
Comparative Parasitology
Neoechinorhynchus iraqensis sp. n.(Acanthocephala: Neoechinorhynchidae) from the Freshwater Mullet, Liza abu.
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Neoechinorhynchus iraqensis sp. n.(Acanthocephala: Neoechinorhynchidae) from the Freshwater Mullet, Liza abu.