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 .
The experiment was conducted in Al- Mahaweel Research Station in Babel Governorate, Ministry of Agriculture during autumn season 2016-2017 to determine the role of irrigation management processes and micronutrient fertilization in growth and productivity of two varieties of wheat IPA 99 and Al-Rasheed 22 in clay loam soil classified as Typic Torriflovent. The experiment included four irrigation treatments and six fertilization treatments. The experiment was designed under randomized complete block design (RCBD) with three replications. Wheat grain IPA 99 and Al-Rasheed 22 varieties were planted in 23/11/2016 and harvested in 13/5/2017. The amount and periods of irrigation depended on sensors reading of volumetric water content was measured
... Show MoreEpilepsy is considered as one of the common neurological disorders.About 50 million persons have affected by epilepsy .Carbamazepine is one of the common drugs used by pregnant women with epilepsy. The aim of the present study is to investigate the effect of carbamazepine on the process of brain development during day 13 of pregnancy.Fifty pregnant albino mice have been used. They were divided into two groups. The control group that had been orally drenched with normal saline. The other group was treated group that had been given 15 mgKg of Carbamazepine orally. The fetuses have been collected after killing of the mice. Boun’s solution was selected as fixative. 5-8 µm thick sections from the fetuses were cut to be stained with hematoxyli
... Show MoreThe study involved 45 male and 45 females of diabetic patients type- ?? aged from 40-69years , and with the same numbers of males and females for control , all the patients and controls were without any periodontal diseases and without any systemic disease. Diabetic patients were divided in to three groups according to the degree of periodontitis , and the inflamed gingiva of all groups of diabetic patients were treated with the dried fruits powder (crude) of medicinal plants Quercus robur , Thuja occidenalis , Terminalia chebula, Anethum graveolens , respectively and mixture. Some immunological and antimicrobial factors (IgA, Lactoferrin , Lysozyme ) , were detected in serum and saliva of diabetic patients and the control
... Show MoreCarnitine is a regulatory amino acid, necessary for the metabolism of long-chain fatty acids in the ß - oxidation, and it is important in the organization of the work of the blood brain barrier, and is very important in the treatment of infertility and sexual apathy. This study was conducted at the Poultry Farm of the Department of Animal Resource, College of Agriculture, University of Baghdad during the period from 15/2/2011 to 1/8/2011. The aim of this study was to investigate the effect of dietary supplementation with different levels of L - carnitin e on semen characteristics of guinea fowl male. A total of 24 guinea fowl male, 30 weeks of old were used in this study. Birds were randomly distributed into 4 groups (C0, C100, C200, C300)
... Show MoreLabrotary experiment was conducted to study the effect of different levels of nematode population densities of Meloidogyne spp on seed germination percentage and seedling characteristics of Vigna sinensis, Ahelmoschus esculentus, Cicer arietinum, Helianthus annuus and Rap-hanus sativus. Four different levels of nematode populat-ion densities ranged from 1 to 4 prepared from radish in-fected roots and used as inoculating agent to infect all seed types in the experiment Seed germination percentage of Vigna sinensis and Ablemoschus eseulentus were highly reduced (at 0.01 level of significance) with increased nematode population level from 1 to 4. Seedling length of the remaining seed types were significantly reduced (at 0.01 level of signif
... Show MoreThe cervical cancer considered as the fourth female prevalent disease worldwide, it was once the most extensively recognized female cancer two in many low-income countries. Human Cytomegalovirus (HCMV) exhibits broader tropism and can cause infection in most of the human body organs. Although, human cytomegalovirus HCMV is not yet considered an oncogenic virus, there is increased evidences of HCMV infection implication in malignant diseases of different cancer types. The present study aims to evaluate the effect of CMV infection on the development of HPV16 positive cervical cancinoma. The current retrospective study enrolled a number of paraffinized cervical cancer tissues .included 30 cervical carcinomatous tissues and 10 biopsies from an
... Show MoreBackground Microorganisms and fungal growth especially Candida albicans, on soft denture lining material are the most common problem which can lead to chronic mucosal inflammation. The aim of this study was to evaluate the effect of zirconium nanoparticles into acrylic-based heat cured soft denture lining material against Candida albicans, and the amount of zirconium ion release of soft liner/ZrNPs composite. Furthermore, evaluate shear bond strength after ZrNPs addition to soft liner. Materials and methods: Zirconium nanoparticles were added into acrylic-based soft denture liner in various percentages (1%, and 1.5% by weight). Two hundred and fifty specimens were arranged and isolated into four groups as per the test to be done The antifu
... Show MoreThe construction sector consumes large amounts of energy during the lifetime of a building. This consumption starts with manufacturing and transferring building materials to the sites and demolishing this building after a long time of occupying it. The topic of energy conservation and finding the solution inside the building spaces become an important and urgent necessity. It is known that the roof is exposed to a high amount of thermal loads compared to other elements in a building envelope, so this needs some solutions and treatments to control the flow of the heat through them. These solutions and treatments may be achieved by using nanomaterials. Recently, nanomaterials have high properties, so that this made them go
... Show Moreانصبت هذه الدراسة على قياس جودة الخدمة، وبوجه خاص ماهية أبعاد جودة الخدمة التي يجري قياسها للوصول إلى مستوى جودة الخدمة. وتم التطبيق على خدمة التعليم العالي الخاص، حيث جرى اختيار عينة من طلبة جامعة خاصة لتعبئة الاستبانة الخاصة بالدراسة. وكان هناك 360استبانة تم تحليل البيانات فيها من خلال مؤشرات الإحصاء الوصفي، وتحليل الارتباط، وتحليل الانحدار المتعدد. وقد توصلت الدراسة إلى وجود علاقة ارتباط بين مستويات
... Show Moreقياس جودة نظام الحكم أنموذج فعالة الأداء الحكومي في العراق