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 .
It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
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ten albino male rates were orally treated daily 20% and 30% ethanol for 30 days treatment with 30%ethanol caused of hippocampuse of darckness google hospital patients
This research sought to present a concept of cross-sectional data models, A crucial double data to take the impact of the change in time and obtained from the measured phenomenon of repeated observations in different time periods, Where the models of the panel data were defined by different types of fixed , random and mixed, and Comparing them by studying and analyzing the mathematical relationship between the influence of time with a set of basic variables Which are the main axes on which the research is based and is represented by the monthly revenue of the working individual and the profits it generates, which represents the variable response And its relationship to a set of explanatory variables represented by the
... Show MoreThirty females' albino mice with average body weight of 25-30gm and 10-14 weeks old were used to investigate the toxicity of the oral administration of ampiroxicam on liver. The animals were given (single dose) of drug and were divided into three groups (10mice / group), control group were given distilled water, the two remaining groups ( treated group2 were administered by 20 mg/kg of ampiroxicam for one month and treated group3 were administrated by20 mg/kg of ampiroxicam for tow month). The results showed that the changes in of tissue of liver in treated animals include: degeneration of hepatocyte and hepatic sinusoidal dilation, also lymphocyte infiltration, necrosis, dead cell, detachment of basement membranes and hypertrophy while
... Show MoreJudaism followed the approach of monotheism after God Almighty sent Moses (peace be upon him) to convey to them the messages of their Lord, so that they might be on a right guidance and path, but the people did not follow that path.” Love of matter and faith in what is witnessed, so they portrayed the Lord in several images in line with what their souls drew upon them.
Abstract
The current research aims to know the reality of the research's coefficients, to know correlation and effectiveness between the organizational Agility and high performance . The current research has been applied on the official banks , including a sample of senior administration members (120) ; besides , the research has used questionnaire that being considered as the main tool for gathering information and data . It includes 59 questions in addition to the personal interviews program as to support the questionnaire and to fulfill a great deal of reality. It has been anal
... Show MoreThe present study was conducted with a view to determine
whether focal laser therapy results in avisual recovery and regression of macular odema in patients with non-proliferative diabetic maculopathy. A
Frequency doubled Nd:YAG laser was used for the treatment of diabetic maculopathy. For several has been studied and the treatment results were discussed. The study evaluates 14 eyes of 8 diabetic patients. Mathematical model of the laser interaction with the retinal tissue is demonstrated and analysis results are explained and compared with the recent experimental and mathematical models . It has been shown that the laser treatment of the retinal diabetic macolapathy ,
... Show MoreNanocrystalline TiO 2 and CuO doped TiO 2 thin films were successfully deposited on suitably cleaned glass substrate at constant room temperature and different concentrations of CuO (0.05,0.1,0.15,0.2) wt% using pulse laser deposition(PLD) technique at a constant deposition parameter such as : (pulse Nd:YAG laser with λ=1064 nm, constant energy 800 mJ, with repetition rate 6 Hz and No. of pulse (500). The films were annealed at different annealing temperatures 423K and 523 K. The effect of annealing on the morphological and electrical properties was studied. Surface morphology of the thin films has been studied by using atomic force microscopes which showed that the films have good crystalline and homogeneous surface. The Root M
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