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 useful of remote sensing techniques in Environmental Engineering and another science is to save time, Coast and efforts, also to collect more accurate information under monitoring mechanism. In this research a number of statistical models were used for determining the best relationships between each water quality parameter and the mean reflectance values generated for different channels of radiometer operate simulated to the thematic Mappar satellite image. Among these models are the regression models which enable us to as certain and utilize a relation between a variable of interest. Called a dependent variable; and one or more independent variables
In this study, an analysis of re-using the JPEG lossy algorithm on the quality of satellite imagery is presented. The standard JPEG compression algorithm is adopted and applied using Irfan view program, the rang of JPEG quality that used is 50-100.Depending on the calculated satellite image quality variation, the maximum number of the re-use of the JPEG lossy algorithm adopted in this study is 50 times. The image quality degradation to the JPEG quality factor and the number of re-use of the JPEG algorithm to store the satellite image is analyzed.
The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the services quality provided by the bank branches manner which reflect the extent of utilization of a
... Show MoreThe research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of
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Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and res
... Show MoreThe banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request
... Show MoreThe aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i
... Show MoreFifty-four Sprague-Dawley albino adult male rats were classified into three main groups each of 18 rats treated for a particular duration (1,2, and 4) weeks respectively. Each group was subdivided into three subgroups each of six rats treated as follows; group (1) serve as normal control, group (2, and 3) intra-peritoneal treated with TiO2NPs (50,200) mg/kg respectively, body *weight of all rats was measured before and after the experiment, then rats were dissected at the end of each experiment and the weights of the thyroid was measured. The result showed a highly significant decrease (p<0.01) in thyroid gland weight, a highly significant increase (p<0.01) in body weights and TSH, while a highly significant decrease (p&
... Show MoreThis research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear
... Show MoreInformation and Communication Technology revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability , The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea
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