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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
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
The Correlation between Serum Inositol 1,4,5 Triphosphate Level and Primary Hypothyroidism
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Background: Most primary hypothyroidism patients also experience inefficiency and irregularity. It is possible to understand the significance of myo-inositol in treating the thyroid gland by relating it to the synthesis of thyroid hormones. Study aimed to estimate serum of inositol 1,4,5-triphosphate (IP3) in primary hypothyroidism disorder and through that level it can shed light on whether it is accused of inactivity of the thyroid gland and at the same time open the doors for the use as a treatment.

Subject and Methods: The study was taken from the analytical cross-sectional design.120 subjects were divided into three groups, the first group included 40 healthy subjects, the s

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Energy Dissipation on the Ogee Spillways by Using Direction Diverting Blocks
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The purpose of this study is to evaluate the hydraulic performance and efficiency of using direction diverting blocks, DDBs, fixed on the surface on an Ogee spillway in reducing the acceleration and dissipating the energy of the incoming supercritical flow. Fifteen types of DDB models were made from wood with a triangulate shape and different sizes were used. Investigation tests on pressure distribution at the DDBs boundaries were curried out to insure there is no negative pressures is developed that cause cavitation. In these tests, thirty six test runs were accomplished by using six types of blocks with the same size but differ in apex angle. Results of these test showed no negative pressures developed at the boundarie

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Publication Date
Sat Nov 30 2024
Journal Name
Iraqi Journal Of Science
Image Fusion Based on the Biorthogonal Wavelet Transform and Average Gradient
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The goal of fusing multi-focus images is to obtain one image that has all the significant features from each input. The fusion process is needed because of the limitations of the optical lens depth of field that is used to capture images, so images of various focused regions are produced. In this paper, a multi-focus image fusion algorithm is proposed. It is based on utilizing the biorthogonal wavelet transform to extract details and edges from the input images by making the approximation subband equal zero and applying an inverse transform to get images that have only edges, lines, and details. The average gradient metric, which is used to represent sharpness and clarity, is calculated as an activity measurement for each NxN block

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Publication Date
Sat Apr 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Image encryption algorithm based on the density and 6D logistic map
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One of the most difficult issues in the history of communication technology is the transmission of secure images. On the internet, photos are used and shared by millions of individuals for both private and business reasons. Utilizing encryption methods to change the original image into an unintelligible or scrambled version is one way to achieve safe image transfer over the network. Cryptographic approaches based on chaotic logistic theory provide several new and promising options for developing secure Image encryption methods. The main aim of this paper is to build a secure system for encrypting gray and color images. The proposed system consists of two stages, the first stage is the encryption process, in which the keys are genera

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Publication Date
Mon Nov 11 2024
Journal Name
Jurnal Teknologi (sciences & 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
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Consequences for the groups 𝒮𝓛(2,𝒰), 𝒰 = 23 and 29
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Scopus (14)
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Publication Date
Mon Nov 11 2024
Journal Name
Jurnal Teknologi (sciences & 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
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Can diode laser avoid pilonidal sinus excision by the conventional operation?
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Background: Pilonidal sinus is a recurrence pathology that affects the gluteal area, cleft part of it.  It affects many parts but mainly the sacral area and may present with various forms; from the asymptomatic cyst to severe infection in a form of painful abscess or sinus. The treatment of pilonidal sinus ranges from observation with good hygiene to excision of the sinus left wide incision. Recurrence may follow the excisional procedure and may need more operations. Many conservative ways had been used for the management of the sinus; laser (phototherapy) is one kind that may use. this paper aims to test the efficiency of the laser (diode 980nm) in the treatment of the sinus. material:

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Publication Date
Wed Nov 28 2018
Journal Name
International Journal Of Engineering & Technology
Crude Oil Effect on the Clayey Soil Mechanical and Physical Properties
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Soil defilement with "raw petroleum" is a standout amongst the most across the board and genuine ecological issues going up against both the industrialized and oil country like Iraq. Along these lines, the impact of "raw petroleum" on soil contamination is one of most critical subjects that review these days. The present examination expects to research "unrefined oil"effectson the mechanical and physical properties of clayey soils. The dirt examples were acquired from Al-Doura area in Baghdad city and arranged by the "Brought together Soil Grouping Framework (USCS)" as silty mud of low pliancy (CL). Research center tests were done on contaminated and unpolluted soil tests with same thickness. The dirtied tests are set up by blending

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis of some Schiff base metal complexes involving trimethoprim and 2'-amino-4-chlorobenzophenone: Spectral, thermal, DNA Cleavage antimicrobial,antifungal and Cytotoxic activity studies
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In study of effective bioactive compounds, we have synthesized the Co((ІІ), Mn(ІІ), Fe(ІІ), Cu(ІІ), Ni(ІІ), and Zn(ІІ) complexes of the Schiff base derived from trimethoprim and2'-amino-4-chlorobenzophenone and characterized by spectroscopic (NMR, IR, Mass, UV–vis,), analytical, TGA studies and magnetic data .The solution electronic spectral study suggests the stoichiometry of the synthesized complexes and Elemental analysis detected the square planer and octahedral geometry of the compounds. The prepared metal complexes presented promoted efficiency versus the screened bacterial (Escherichia Coli and Staphylococcus aureus) antibacterial efficacy against (Staphylococcus aureus, Salmonella spp., E. coli, Vibrio spp., Pseudomona

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