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
Sun Sep 14 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Nanogold-Bound Copper Complexes and Their Various Applications: A Review Article
...Show More Authors

View Publication
Publication Date
Thu Jun 30 2011
Journal Name
Kufa Journal For Veterinary Medical Sciences
Bacterial isolation from burn wound infections and studying their antimicrobial susceptibility
...Show More Authors

The present study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in case of burned wound infections. 70 burn wound swabs were taken from patients, who presented invasive burn wound infection from both sex and average age of 3-58 years, admitted to teaching medical Al- Kendi hospital from October 2007 to June 2008. Pseudomonas aeruginosa was found to be the most common isolate (48.9%) followed by Staphylococcus aureus (24.4%), Citrobacter braakii (13.3%), Enterobacter spp. (11.1%), Coagulase-negative Staphylococci (11.1%), Proteus vulgaris (6.66%), Corynebacterium spp. (6.66%), Micrococcus (6.66%), Proteus mirabilis (4.44%), Enterococcus faecalis (4.44%), E.coli (4.44%), Klebsiella spp. (2.22

... Show More
Preview PDF
Crossref (9)
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Innovation, Creativity And Change.
Multiple Intelligences and Their Relation to Blood Group Among University Students
...Show More Authors

Publication Date
Mon Dec 04 2023
Journal Name
Aip Conf. Proc
Double LA-transform and their properties for solving partial differential equations
...Show More Authors

Scopus (6)
Scopus
Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
...Show More Authors

View Publication
Scopus (10)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of stress tests model and the possibility to apply in Iraqi banks exploratory study of the views of a sample of staff in the central Bank of Iraq .
...Show More Authors

Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 17 2022
Journal Name
Aip Conference Proceedings
Principles of using project management tools and techniques of mitigate components causing delays and disruption in public and private construction projects in Iraq
...Show More Authors

Delays and disruption are a common issue in both community and personal building programs The problem exists all throughout the world, but it is particularly prevalent in Iraq, where millions of dollars are squandered each time as a outcome. Delays and interruptions may have serious consequences not just for Iraq's construction plans, but also for the country's economic and social status. While numerous studies have been conducted to investigate the factors driving delays and disruption in Iraqi construction projects, slight consideration has been given to by what means project management implements and approaches have affected the occurrence of project delays and disruption. After analyzing the crucial reasons for delays and instability in

... Show More
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
الحاجة إلى المعرفة وعلاقتها بحل المشكلات لدى طلبة معهد الفنون الجميلة
...Show More Authors

the aims of the research have been determined as :                                  

1- Need for cognation according to the students of   the Fine Arts Institute.

 2-  Problem-solving tothe students of the  Fine Arts Institute.

3- The correlation between the needfor cognition and Problem-solving manner. according to the students of   the Fine Arts Institute.

4_- Indication of differences in the manner of problem-solving,and need

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
WOAIP: Wireless Optimization Algorithm for Indoor Placement Based on Binary Particle Swarm Optimization (BPSO)
...Show More Authors

Optimizing the Access Point (AP) deployment has a great role in wireless applications due to the need for providing an efficient communication with low deployment costs. Quality of Service (QoS), is a major significant parameter and objective to be considered along with AP placement as well the overall deployment cost. This study proposes and investigates a multi-level optimization algorithm called Wireless Optimization Algorithm for Indoor Placement (WOAIP) based on Binary Particle Swarm Optimization (BPSO). WOAIP aims to obtain the optimum AP multi-floor placement with effective coverage that makes it more capable of supporting QoS and cost-effectiveness. Five pairs (coverage, AP deployment) of weights, signal thresholds and received s

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الشخصية المتكلفة وعلاقتها بالحاجة إلى الحب لدى طلبةمعهدي إعداد المعلمين والمعلمات
...Show More Authors

  An individual is considered as a social human being and we notice this trait in all human beings through their continuos interaction and relations between them.

  Through his interaction and relationships he expresses himself and his emotions . His relationships with others are achieved through social acceptance and this social acceptance plays an important role in developing his personality . Need for love is an essential part in the psychological formation and when this need for love is well satisfied, this will lead to forma healthy and good personality (not histrionic ) , and without love, satis faction an individual will face many difficulties in his growth . Thus, histr

... Show More
View Publication Preview PDF