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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 Mar 14 2023
Journal Name
Iraqi Journal Of Science
The Optimum Conditions for Pleurotin Production by Pleurotus spp. Local Isolates
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The study includ selection of six species of the fungi related to genus Pleurotus were evaluated for their ability to produce of Pleurotin, one of them, Pleurotus ostreatus (P.11) was isolated and identified in the present study. Pleurotin was detected by Thin Layer Chromatography (TLC) and High Performance Liquid Chromatography (HPLC). The maximum absorption of Pleurotin was 1.6 nm at 250 nm. Pleurotin was purified with two methods using chloroform and ethyl acetate, the results showed the ethyl acetate was more efficient in pleurotin production resulting in 14.6 μg/ml compared to 9.8 μg/ml with chloroform. The local isolate, P. osteratus (P.11) showed significant high Pleurotin production (14.6 μg/ml) when was grown on the modified

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Publication Date
Sun Nov 01 2020
Journal Name
Public Health In Practice
Can developing countries face novel coronavirus outbreak alone? The Iraqi situation
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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design The Modified Multi Practical Swarm Optimization To Enhance Fraud Detection
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     Financial fraud remains an ever-increasing problem in the financial industry with numerous consequences. The detection of fraudulent online transactions via credit cards has always been done using data mining (DM) techniques. However, fraud detection on credit card transactions (CCTs), which on its own, is a DM problem, has become a serious challenge because of two major reasons, (i) the frequent changes in the pattern of normal and fraudulent online activities, and (ii) the skewed nature of credit card fraud datasets. The detection of fraudulent CCTs mainly depends on the data sampling approach. This paper proposes a combined SVM- MPSO-MMPSO technique for credit card fraud detection. The dataset of CCTs which co

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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
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Causal Relationship between Forgiveness and Psychological Hardiness For University Students
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The research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The MR affect on optical properties for poly (Vinyl alcohol) films
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optical properties of pure poly(vinyl Alcohol) films and poly(vinyl Alcohol) doped with methyl red were study, different percentage prepared with constant thickness using casting technique. Absorption, Transmission spectra have been recorded in order to study the optical parameters such as absorption coefficient, energy gap, refractive index, Extinction coefficient and dispersion parameters were measured in the wavelength range (200-800)nm. This study reveals that the optical properties of PVA affect by increasing the impurity concentration.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Stances on the damage to manuscripts and ways to address them
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Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

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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
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
The Correlation Between Salmonella typhi Associated Gallstone Formation and Gallbladder Cancer
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    The current research focused on the detection of Salmonella typhi and its relationship with the formation of gallstone and gall bladder cancer. Samples were collected from patients aged between 32-67 years (males and females) in Mosul city hospitals. The samples included 30gallbladder fresh tissues from patients suffering from gallstone and 20 formalinfixed-paraffin embedded (FFPE) gallbladder tissue from patients confirmed with gallbladder cancer. The results showed that 33% S. typhi isolates were diagnosed from the tissue samples using conventional methods, biochemical tests and Vitek2. All fresh tissues samples gave positive PCR results for the presence of FliC-d and CdtB genes and 46% positi

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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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