Preferred Language
Articles
/
jeasiq-421
The impact of financial reporting of earnings per share on the quality of financial reporting
...Show More Authors

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 .

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of different types of storage media on enamel surface roughness and granularity distribution of avulsed teeth (In vitro study)
...Show More Authors

Background: To investigate the effect of different types of storage media on enamel surface microstructure of avulsed teeth by using atomic force microscope.Materials and methods : Twelve teeth blocks from freshly extracted premolars for orthodontic treatment were selected . The study samples were divided into three groups according to type of storage media :A-egg white , B- probiotic yogurt , and C-bovine milk . All the samples were examined for changes in surface roughness and surface granularity distribution  using atomic force microscope, at two periods: baseline, and after 8 hours of immersing in the three types of storage media. Results: Milk group had showed a significant increase in the mean of the  roughness values at

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Mon Sep 05 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF CHEMICAL AND MICROBIAL QUALITY FOR SOME BOTTLED WATER THAT AVAIABLE IN LOCAL MARKETS: EVALUATION OF CHEMICAL AND MICROBIAL QUALITY FOR SOME BOTTLED WATER THAT AVAIABLE IN LOCAL MARKETS
...Show More Authors

This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the integrative role of the Business Intelligence system and Knowledge Conversion Processes in Building a learning organization A field research in Korek telecom company in Baghdad city
...Show More Authors

Purpose:  The research aims to explore the impact Business Intelligence System (BIS) and Knowledge Conversion Processes (KCP) in the Building Learning Organization (LO) in KOREK Telecom Company in Baghdad city.

Design/methodology/approach: in order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then has tested the search in the telecommunications sector, representatives of one of the telecommunications companies in Baghdad city, has therefore chosen KOREK Telecom company as a sample for research, and the choice was based on the best standard international companies to serve mobile communications in terms o

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jul 09 2020
Journal Name
Agrosystems, Geosciences & Environment
Yield and quality of three potato cultivars under series of nitrogen rates
...Show More Authors

Undesirable growth of potato (Solanum tuberosum L.) crop under an excessive N fertilizer application is the main obstacle presently. This research was conducted to investigate the response of different potato cultivars; Russet Burbank, Shepody, and Superior, and its qualitative characteristics under a series of N rates. Six rates of N fertilization (0–280 kg ha−1) were applied on 11 sites in a randomized complete block design, with four replications. Sites with ≥30 g kg−1 of soil organic matter (OM) produced total tuber yield, marketable yield, and tuber weight per plant 39.5, 45.2, and 54.9%, respectively, higher than sites with ≤30 g kg−1 of OM. Tubers specific gravity increased by 0.18% in the sites with ≥30 g kg−1 of OM.

... Show More
View Publication
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of deposited spray quality of spraying agents with different physical properties
...Show More Authors

The spray quality of two spraying agents with different physical properties was investigated under laboratory conditions to find whether the measurement of deposited drops could be affected by spraying those agents. The first spraying agent Moddus, which is a plant growth regulator, has a surface tension of 28 mN m-1 with almost half the value of the second spraying agent Kelpak (58 mN m-1). A mini boom sprayer containing three flat fan nozzles (XR 11003) was used in the test with three traveling speeds (4.74, 5.42 and 8.13 km. h-1). The test was performed to evaluate the quality of spray drops (spray coverage, spray density and stains diameter) after they were deposited on water sensitive papers (WSP). The results showed a higher ability o

... Show More
Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Estimating of groundwater age and quality of Al-Shanafiya Area Southwest Iraq
...Show More Authors

The study area is located to the south of Iraq at Al-Shanafiya town, south west of Iraq. Groundwater is the main source for crops irrigation, household uses and livestock drinking. To determine the relative age of groundwater by measuring the tritium concentration in groundwater, four wells and four springs water samples were taken. Found that the mean tritium concentration in springs samples is 4.125 TU where in wells samples is 2 TU. Using Clark and Firtz (1997) classification found that the relative age is amix of sub modern and modern water. Through modern study was performed by Al-Paruany (2013) found that the tritium concentration in rainfall in Al-Diwaniyah Meteoric Station has reached the natural level (approximately 5TU). Throug

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 16 2019
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Assessing quality of life among sample of iraqi patients with rheumatoid arthritis
...Show More Authors

Rheumatoid arthritis is one of the common chronic disease, which lead to great disability and chronic pain, and has a main adverse economic and social effect upon patients. The reason for the addition of quality of life as a pointer for health outcome result is attributed to the affectability of this measure for the evaluation of patient's health status after taken treatment and its health outcome. The purpose of the current study was to assess quality of life among a sample of Iraqi patients with rheumatoid arthritis and to determine the possible association between health’s related quality of life and some patient-certain factors. This study is a cross-sectional study carried out on 250 already diagnosed rheumatoid arthritis pat

... Show More
View Publication
Scopus (6)
Crossref (4)
Scopus Crossref
Publication Date
Wed Jul 01 2020
Journal Name
Medico-legal Update
Evaluation of quality of nursing documentationin surgical wards at baghdad teaching hospitals
...Show More Authors

Scopus (5)
Scopus
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Water Quality of Koi Sanjaq Basin, Erbil Governorate Northern Iraq
...Show More Authors

Thirty water sample of wells, and three samples of springs from the upper most aquifer, as well as four samples from Lesser Zab River in Koi Sanjaq Basin, Erbil governorate of northern Iraq was collected and physically and chemically were analyzed. Physical analysis includes temperature, hydrogen ion concentration (pH), Electrical Conductivity (EC), Total Dissolved Solid (TDS), and Turbidity, whereas the geochemical analysis included concentration determines of the major, minor and trace elements. Chemical classification of the present samples using of chadha diagram explain that ( 95% ) of them located within field 5 and 6 whereas the rest (5%) are located in the field 8. According to Iraqi [9] and WHO [10] standers, most of the samples

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2017
Journal Name
البحوث التربوية والنفسية
The effect of a training program for chemistry teachers on matching both sides of the brain together on the academic achievement of their students
...Show More Authors

Preview PDF