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jeasiq-38
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
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Preparation and Spectral Characterization of New Azo Imidazole Ligand 2-[(2`-Cyano Phenyl) Azo]-4,5-Diphenyl Imidazole and its Complexes with Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg (II) Ions
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The preparation and spectral characterization of complexes for Co(II), Ni(II), Cu(II), Cd(II), Zn(II) and Hg(II) ions with new organic heterocyclic azo imidazole dye as ligand 2-[(2`-cyano phenyl) azo ]-4,5-diphenyl imidazole ) (2-CyBAI) were prepared by reacting a dizonium salt solution of 2-cyano aniline with 4,5-diphenyl imidazole in alkaline ethanolic solution .These complexes were characterized spectroscopically by infrared and electronic spectra along with elemental analysis‚ molar conductance and magnetic susceptibility measurements. The data show that the ligand behaves a bidantate and coordinates to the metal ion via nitrogen atom of azo and with imidazole N3 atom. Octahedral environment is suggested for all metal complex

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Bidentate Schiff Base Ligand Type (NO) Donor Atoms Derived from Isatin and 3-Amino Benzoic Acid and Its Complexes with Co(II), Cu(II), Cd(II) and Hg(II) Ions
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New bidentate Schiff base ligand (L) namely [(Z)-3-(2-oxoindolin-3ylildeneamino)benzoic acid] type (NO) was prepared via condensation of  isatin and 3-amino benzoic acid in ethanol as a solvent in existence of drops of (glac. CH3COOH). The new ligand (L) was characterized base on elemental microanalysis, FT-IR, UV-Vis, 1H-NMR spectra along with melting point. Ligand complexes in general formula [M(L)2Cl2]. H2O, where: MII = Co, Cu, Cd, and Hg; L= C15H10 N2O3 were synthesized and identified by FT-IR, UV-Vis, 1H-NMR (for Cd complex only) spectra, atomic absorption, chloride content along with molar conductivity and magnetic susceptibility. It was found that the ligand behaves as bidentate on complexation via (N) atom of imine group an

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Spectral Studies on Cobalt(II), Nickel(II), Copper(II), Palladium(II), Platinum(II, IV), Zinc(II), Cadmium(II) and Mercury(II) Complexes of(1, 2-diaminoethane-N,N'-bis(2- butylidine-3 onedioxime)
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The synthesis of [1,2-diaminoethane-N,N'-bis(2-butylidine-3- onedioxime)] [II2L] and its cobalt(II), nickel(II), copper(II), palladium(II), platinum(II, IV), zinc(II), cadmium(II) and mercury(II) complexes is reported. The compounds were characterised by elemental analyses, spectroscopic methods [I.R, UV-Vis, ('H NMR. and EI mass for H2L)], molar conductivities, magnetic moments. I.R. spectra show that (H2L) behaves as a neutral or mononegative ligand depending on the nature of the metal ions. The molar conductance of the complexes in (DMSO) is commensurate with their ionic character. On the basis of the above measurements, a square planar geometry is proposed for NOD, Pd(II), and Pt(II) complexes, and an octahedr-al structure with trans

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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Statistical Mean Studying for Detected Intensities by Enet Web Camera for the White Test Image Under Different Fluorescent Lightness
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    The aim of this work, is to study color filming by using different intensities of fluorescent light, where we evaluate the capture image qualities for the RGB bands and component of L. And we study the relation between the means of RGBL values of the images as a function of the power of fluorescent light circuit . From the results, we show that the mean μ increases rapidly at low power values, then it will reach the stability at high power values.  

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
New Developed Data Treatments for the Characteristic Linear Array Ayah 5SX1-T-1D-CFI Analyser Segment Response Profile & Generalization
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Derivative spectrophotometry is one of the analytical chemistry techniques used
in the analysis and determination of chemicals and pharmaceuticals. This method is
characterized by simplicity, sensitivity and speed. Derivative of Spectra conducted
in several ways, including optical, electronic and mathematical. This operation
usually be done within spectrophotometer. The paper is based on form of a new
program. The program construction is written in Visual Basic language within
Microsoft Excel. The program is able to transform the first, second, third and fourth
derivatives of data and the return of these derivatives to zero order (normal plot).
The program was applied on experimental (trial) and reals values of su

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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Connection Between Partical Size and Lattice Distortions Through X - Ray Diffraction Line Profile Analysis for CaO Powder
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The integral  breadth  method  has been utilized to analyse line

proIiles broadening and lattice strain of CaO at different temperatures

The effect of tcmperattre on crystallite size and strain has also been investigated  . The crystall i tes are found to be highly anisotropic even at high temperatures

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
The Numerical Technique Based on Shifted Jacobi-Gauss-Lobatto Polynomials for Solving Two Dimensional Multi-Space Fractional Bioheat Equations
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This article deals with the approximate algorithm for two dimensional multi-space fractional bioheat equations (M-SFBHE). The application of the collection method will be expanding for presenting a numerical technique for solving M-SFBHE based on “shifted Jacobi-Gauss-Labatto polynomials” (SJ-GL-Ps) in the matrix form. The Caputo formula has been utilized to approximate the fractional derivative and to demonstrate its usefulness and accuracy, the proposed methodology was applied in two examples. The numerical results revealed that the used approach is very effective and gives high accuracy and good convergence.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Determining and Predicting the Water Demand Dynamic System Model Mapping Urban Crawling and Monitoring Using Remote Sensing Techniques and GIS
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