This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33 .
الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر
The research included studying the effect of different plowing depths (10,20and30) cm and three angles of the disc harrows (18,20and25) when they were combined in one compound machine consisting of a triple plow and disc harrows tied within one structure. Draft force, fuel consumption, practical productivity, and resistance to soil penetration. The results indicated that the plowing depth and disc angle had a significant effect on all studied parameters. The results showed that when the plowing depth increased and the disc angle increased, leads to increased pull force ratio, fuel consumption, resistance to soil penetration, and reduce the machine practical productivity.
The current study was designed to investigate the impact of the missense Single Nucleotide Polymorphism (SNP), Asn291Ser (c.872A>G: rs12470652), of LHR gene (Luteinizing hormone receptor gene) in peripheral blood samples of Iraqi infertile women diagnosed with premature ovarian failure (POF) and normosmic idiopathic hypogonadotropic hypogonadism(niHH, patients with normal sense of smell). Following the hormonal analysis, fifty women diagnosed with premature ovarian failure and fifty women diagnosed with normosmic idiopathic hypogonadotropic hypogonadism were included as patient groups, while fifty healthy fertile women were enrolled as a control group. The blood samples were obtained from patient and control groups at Kamal Al-Samarra
... Show Morethe current study Included, evaluation the impact of Nitrofurantoin drug on liver in albino mice, 128 male albino mice have been used . Animals treared with (150,200 Mg/Kg) for 8 weeks . NFI caused histological changes in liver represented by , swelling of hepatocytes, disappearance of radial arrangement , vaculation of liver cells , increasing of kupffer cells and appearance of giant cells. NFT caused Congestion of blood vessels and infiltration of inflammatory cells in liver in all used concentrations.
The research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er
... Show MoreBackground: In dentistry, dentist takes the advantages of soft lining materials due to the viscoelastic properties. The major problem is the adhesion of the soft liner with the denture base material. Materials and Methods: Heat cured of high impact acrylic resin specimens prepared with dimensions 75x13x13mm for shear bond strength test, soft lining material (Refit and Mollosil) with a 3-mm thickness and used to join each two acrylic blocks. Also four specimens with the same previous dimensions utilized for chemical and physical surface analysis. The specimens grouped as control (without plasma) and experiment (with oxygen plasma) treated high impact acrylic specimens. Results: Plasma treatment increased the shear bond strength for both Refi
... Show MoreThis study included preparation for the unsaturated polyester samples before and after reinforced by Alumina oxide powder and copper oxide powder of different volume fraction amounting (3%,5%,8%). And this reearch included study of some of mechanical properties such as (hardness,compressive and wear).The results showed that increase of the hardness and compressive strength after the reinforced and increase with the volume fraction increase.As the wear test show that the wear rate increases with applied load from the different load(5,10,15)N,and the wear rate decreases with the volume fraction increase.
This paper is illustrates the sufficient conditions of the uniformly asymptotically stable and the bounded of the zero solution of fifth order nonlinear differential equation with a variable delay τ(t)
The paper presents an investigation to the flutter speed of composite wing for different ply orientation. Structurally the composite wing was idealized as a composite beam load carrying structure. Theodorsen’s expression was used to get the 2- dimension unsteady lifting force and pitching moment in the limit of incompressible flow and subsonic speed which were integrated over the wing span. A free vibration analysis was first carried out to get the natural frequencies and mode shapes .The velocity-damping (V-g) method was used to calculate the flutter speed and the flutter frequency. A wing of unmanned aerial vehicle was manufactured from woven glass and polyester resin where the flutter speed was calculated experimentally by the wind
... Show MoreThree different distribution modules of silicon solar cells in a panel are used in this study . Each module consists of five identical circular silicon solar cells of radius (5cm) and then the total panel areas are identical. The five solar cells are arranged in the panel in different shapes: circular, triangular and rectangular .The efficiency for these three panel distribution are measured indoor and outdoor. The results show that the efficiency is a function of the cells distribution.