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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
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Using tobacco leaves as adsorbent for the orange-g dye removal from its aqueous solutions
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The removal of commercial orange G dye from its aqueous solution by adsorption on tobacco leaves (TL) was studied in respect to different factor that affected the adsorption process. These factors including the tobacco leaves does, period of orange G adsorption, pH, and initial orange G dye concentration .Different types of isotherm models were used to describe the orange G dye adsorption onto the tobacco leaves. The experimental results were compared using Langmuir, and frundlich adsorption isotherm, the constants for these two isotherm models was determined. The results fitted frundlich model with value of correlation coefficient equal to (0.981). The capacity of adsorption for the orange G dye was carried out using various kinetic models

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Geological Journal
Wellbore Instability Analysis to Determine the Safe Mud Weight Window for Deep Well, Halfaya Oilfield
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Wellbore instability is one of the most common issues encountered during drilling operations. This problem becomes enormous when drilling deep wells that are passing through many different formations. The purpose of this study is to evaluate wellbore failure criteria by constructing a one-dimensional mechanical earth model (1D-MEM) that will help to predict a safe mud-weight window for deep wells. An integrated log measurement has been used to compute MEM components for nine formations along the studied well. Repeated formation pressure and laboratory core testing are used to validate the calculated results. The prediction of mud weight along the nine studied formations shows that for Ahmadi, Nahr Umr, Shuaiba, and Zubair formations

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of The College Of Basic Education, Al-mustansiriyah University
Artin Exponent for the special linear group SL(2,pk)where pk = 9,25 and 27
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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
ZnO nanostructures as low concentration NO2 gas sensor and impact the temperature on sensing properties
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Zinc oxide (ZnO) nanostructures were synthesized through the hydrothermal method at various conditions growth times (6,7 and 8 hrs.) and a growth temperature (70, 90, and 100 ºC). The prepared ZnO nanostructure samples were described using scanning electron microscopy (SEM) and X-ray diffractometer to distinguish their surface morphologies and crystal structures. The ZnO samples were confirmed to have the same crystal type, with different densities and dimensions (diameter and length). The obtained ZnO nanostructures were used to manufacture gas sensors for NO2 gas detection. Sensing characteristics for the fabricated sensor to NO2 gas were examined at different operating temperatures (180, 200, 220, and 240) ºC with a low gas concentrati

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Publication Date
Thu Feb 29 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
LOW-‎COST SOIL ‎MOISTURE SENSORS’ ASSESSMENT FOR THEIR ACCURACY AFTER CALIBRATION THROUGH THE ‎GRAVIMETRIC METHOD
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The existing study aimed to assess four soil moisture sensors’ capacitive (WH51 and SKU: S EN0193) and resistive (Yl69 and IC Station) abilities, which are affordable and medium-priced for their accuracy in six common soil types in the central region of Iraq. The readings’ calibration for the soil moisture sensor devices continued through two gravimetric methods. The first depended on the protocols’ database, while the second was the traditional calibration method. The second method recorded the lowest analysis error compared with the first. The moderate-cost sensor WH51 showed the lowest standard error (SE), MAD , and RMSE and the highest R² in both methods. The performance accuracy of WH51 was close to readings shown by the manufac

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Advanced Computer Science And Applications
Fast Hybrid String Matching Algorithm based on the Quick-Skip and Tuned Boyer-Moore Algorithms
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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
The Innovative Method for Vaccine Preparation Against Multidrug Resistant and Virulence Acinetobacter baumannii Iraqi Isolates
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The expanding of the medically important diseases created by multidrug-resistant Acinetobacter baumannii warrants the evolve a new methodology for prevention includes vaccination and treatment. Totally of forty-five clinical isolates identified as A.baumannii were obtained from hospitalized patients from three hospital in Baghdad City during the period from February 2016 to August 2016. Followed by diagnosing using different methods. Every strain was tested for susceptibility testing also some important virulence factorswere detected. Two isolates were chosen for the immunization and vaccine model, the first one remittent for most antibiotics except one are too virulence (strong) and the second is less virulent and resistance (weak).Enzyme-

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Publication Date
Tue Oct 05 2021
Journal Name
The Scientific World Journal
The Relation among Teeth and Maxillary Dental Arch Dimensions with Anterior Teeth Angulation and Inclination
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Objectives. This study aimed at finding out whether anterior teeth angulation and inclination have a relationship with the maxillary teeth and dental arch dimensions. Methods. Fifty study models with normal occlusion were selected from the archive of the Department of Orthodontics at Baghdad Dental Faculty. Maxillary dental arch width and length at different points were determined in addition to measuring anterior teeth angulation, inclination, crown thickness, overjet, overbite, and Bolton’s ratios. The unpaired t-test and Pearson’s correlation coefficient test were used for data analysis. Results. No statistical gender differences were reported in all measurements except the dental arch widths and length where males had signif

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Economic Research
Credit derivatives: Do they matter to avoid credit exposure? (Some evidences from the US market)
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Credit derivatives (CDs) have been increasingly acknowledged as an important requirement to hedge and transfer credit risk CR. Nonetheless, they have been extensively criticized for destabilizing the whole economic system bringing about the latest subprime credit crisis. The study’s main aim is to investigate the reason for the use of (CDs), whether it is used for hedging or trade purpose, for four of the US international financial institutions that had made it through the 2007 crisis to resume functioning post-crisis. This will be for three different and critical periods, namely the pre, during and after crisis periods (Q1, 2000-Q1, 2014). Adopting the SUR technique, the investigation of the factors that influence the net position of (CD

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Scopus
Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Laser Field Effect on Chemisorption Energy and Its Contributions for the System Na2 / W(100)
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In this study, a mathematical model is presented to study the chemisorption of two interacting atoms on solid surface in the presence of laser field. Our mathematical model is based on the occupation numbers formula that depends on the laser field which we derived according to Anderson model for single atom adsorbed on solid surface. Occupation numbers formula and chemisorption energy formula are derived for two interacting atoms (as a diatomic molecule) as they approach to the surface taking into account the correlation effects on each atom and between atoms. This model is characterized by obvious dependence of all relations on the system variables and the laser field characteristics which gives precise description for the molecule –

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