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
Fri Jul 24 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Impact of Exposure Period to Liquid Nitrogen Vapor on Criteria of Human Spermatozoa Cryopreserved in New Cryopreservation Technique
...Show More Authors

Abstract Background: The emptied sheep’s ovarian follicles recently used as a container for spermatozoa during cryopreservation, it was found a proper carrier to cryopreserving spermatozoa in vapor-dependent cryopreservation. The aim of this study was to evaluate the effect of two periods of exposure to liquid nitrogen (LN2)vapor on the parameter of spermatozoa during cryopreservation in this technique. Method: The study was conducted on 30 semen samples from patients with oligozoospermia diagnosed by semen analysis according to the standard criteria of World Health Orgnization (WHO) 2010. Sheep’s ovarian follicles obtained from local slaughterhouse and prepared by slicing the ovaries and evacuating the follicular fluid and oocyt

... Show More
View Publication
Crossref
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
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 (12)
Scopus
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 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 (7)
Crossref (4)
Scopus Crossref
Publication Date
Mon Feb 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Plasma Treatment on Shear Bond Strength of High Impact Acrylic Resin Denture Base Lined with Two Types of Soft Lining Materials after Immersion in Distilled Water and Denture Cleanser
...Show More Authors

Background: 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 More
View Publication Preview PDF
Publication Date
Tue Apr 18 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of organic, mineral and bio-fertilizer and their interaction on growth, and some quality characters of potato Solanum tuberosum L. cv.(Burren).
...Show More Authors

RG Majeed, AS Ahmed, Jornal of Al-Muthanna for Agricultural Sciences, 2023

View Publication
Publication Date
Sun Dec 18 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Challenges of Translation from Persian to Arabic In Light of the Equivalence Theory of Mona Baker; Equivalence at the Word Level
...Show More Authors

This dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.

This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 07 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF MINERAL AND MICROBIAL CONTAMINATION IN CEREAL AND IT,S PRODUCTS: DETECTION OF MINERAL AND MICROBIAL CONTAMINATION IN CEREAL AND IT,S PRODUCTS
...Show More Authors

The results shows existence of metals such as copper, iron, Cadmium, lead and zinc in most of examined samples , the highest concentration are up to (2.26, 40.82, 282.5, 31.02, 19.26, 4.34) Part per million) ppm) in pasta hot (Zer brand), Indomie with chicken, granule (Zer brand), brand (Zer brand), and rice (mahmood brand) respectively, with presence nickel in spaghetti( Zer brand), granule, Zer brand with concentration reached to 4.34 ppm and 1.06 ppm respectively.
The results of cereals group and its products show that two kinds of fungi, Aspergillus spp. and Penicillin spp. were found in rice (Mahmood brand) with numbers got to 1.5×103 Colony Forming Unit/ gram (c.f.u./g),while Bacillus cereus and Staphylococcus aureus were isola

... Show More
View Publication Preview PDF
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