Preferred Language
Articles
/
jeasiq-493
Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
...Show More Authors

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Gastric And Breast Cancer
The 21-gene oncotype DX offers more accurate treatment decisions in early breast cancer
...Show More Authors

Scopus (1)
Scopus
Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Revitalizing Interior Designs in Religious Shrines: رؤى صلاح الدين حامد فريد-فاتن عباس الاسدي
...Show More Authors

  The current research is interested in the objective study of revitalizing the religious sites and the extent to which they achieve the pragmatic and semantic ends, because they are derived from history and civilization and have a clear impact over the recipient. The research question is (what are the techniques of developing the spaces of the religious shrines in accordance with revitalizing the interior spaces within them?).
The research aims at determining the weak and strong points in the process of revitalizing the interior spaces in the religious shrines.
The theoretical framework consists of two parts: the first addressed the revitalization in the interior design, and the second addressed the religious shrines and th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Pregnant Women’s Knowledge Regarding Syphilis at Primary Health care centers in Baghdad City
...Show More Authors

Objectives: To assess pregnant women’s knowledge regarding syphilisand to find out the relationship between women’s knowledge regarding syphilis infection and demographic and reproductive variables. Methodology: A descriptive analytical study of non probable (purposive sample) of 250 pregnant women during their different gestational ages for the period (October 2nd to April 25th 2013) by using questionnaire format consists of demographic variables and items of women's knowledge regarding syphilis who are visiting primary health care centers in Al-Kharkh and Al-Rrusafa in Baghdad city. The coefficient relia

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 14 2025
Journal Name
South Eastern European Journal Of Public Health
Deep learning-based threat Intelligence system for IoT Network in Compliance With IEEE Standard
...Show More Authors

The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre

... Show More
View Publication
Crossref
Publication Date
Tue Dec 14 2021
Journal Name
Petroleum Science And Technology
Coupled reservoir geomechanics with sand production to minimize the sanding risks in unconsolidated reservoirs
...Show More Authors

Sand production in unconsolidated reservoirs has become a cause of concern for production engineers. Issues with sand production include increased wellbore instability and surface subsidence, plugging of production liners, and potential damage to surface facilities. A field case in southeast Iraq was conducted to predict the critical drawdown pressures (CDDP) at which the well can produce without sanding. A stress and sanding onset models were developed for Zubair reservoir. The results show that sanding risk occurs when rock strength is less than 7,250 psi, and the ratio of shear modulus to the bulk compressibility is less than 0.8 1012 psi2. As the rock strength is increased, the sand free drawdown and depletion becomes larger. The CDDP

... Show More
Crossref (7)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Governance And Regulation
An empirical study to detect agency problems in listed corporations: The emerging market study
...Show More Authors

The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

... Show More
View Publication
Scopus (25)
Crossref (9)
Scopus Crossref
Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Clients' Satisfaction with Immunization Services at Primary Health Care Centers in Baghdad, Al-Karkh
...Show More Authors

Background: Client satisfaction with the immunization service is used to evaluate the quality of the admitted service and at the same time it affects the goodness of the health care outcome.

Objectives: This study assessed the satisfaction with immunization services offered to children and factors affecting this satisfaction.

Methods: Exit interviews for clients were conducted in Baghdad, Al-Karkh in a representative sample of primary health care centers to assess clients’ satisfaction with immunization services. Clients are companions of children encountered at study settings.

Results: Among the 253 respondent clients, 183 (72.3%) reflected satisfaction with the immunization

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Sep 09 2020
Journal Name
Frontiers In Plant Science
Red Light Controls Adventitious Root Regeneration by Modulating Hormone Homeostasis in Picea abies Seedlings
...Show More Authors

View Publication
Scopus (38)
Crossref (42)
Scopus Clarivate Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Advances In Cancer Biology - Metastasis
CX3CL1 as potential immunotherapeutic tool for bone metastases in lung cancer: A preclinical study
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Post-Traumatic Stress Disorder among Women with Breast Cancer in Iraq: A Preliminary Report
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Crossref