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 Nov 01 2020
Journal Name
Solid State Technology
Access Control Security Review: Concepts and Models
...Show More Authors

HS Saeed, SS Abdul-Jabbar, SG Mohammed, EA Abed, HS Ibrahem, Solid State Technology, 2020

View Publication
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
J-Prime submodules and some related concepts
...Show More Authors

Suppose R has been an identity-preserving commutative ring, and suppose V has been a legitimate submodule of R-module W. A submodule V has been J-Prime Occasionally as well as occasionally based on what’s needed, it has been acceptable: x ∈ V + J(W) according to some of that r ∈ R, x ∈ W and J(W) an interpretation of the Jacobson radical of W, which x ∈ V or r ∈ [V: W] = {s ∈ R; sW ⊆ V}. To that end, we investigate the notion of J-Prime submodules and characterize some of the attributes of has been classification of submodules.

Scopus (1)
Scopus Clarivate Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Voice Identification Using MFCC and Vector Quantization
...Show More Authors

The speaker identification is one of the fundamental problems in speech processing and voice modeling. The speaker identification applications include authentication in critical security systems and the accuracy of the selection. Large-scale voice recognition applications are a major challenge. Quick search in the speaker database requires fast, modern techniques and relies on artificial intelligence to achieve the desired results from the system. Many efforts are made to achieve this through the establishment of variable-based systems and the development of new methodologies for speaker identification. Speaker identification is the process of recognizing who is speaking using the characteristics extracted from the speech's waves like pi

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Reading beauty through the views of philosophers and its reflection in graphic design
...Show More Authors

The creative production of the philosophy of beauty in artistic works constitutes a step towards development and progress by meeting the growing and changing needs of humanity according to various factors, including those related to the human situation and others related to technical outputs, as well as the multiplicity of the field for the emergence of new artistic currents and movements concerned with graphic production and communication and communication processes that It is associated with imagination and freedom from social and cultural constraints, in which the design production seeks to link more realistic intellectual contents with the achievements of the creative artwork as a communication system to involve the recipient (the vi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Impact of Strategy 3-2-1 in acquiring Concepts of Sociology of fourth grade students: The Impact of Strategy 3-2-1 in acquiring Concepts of Sociology of fourth grade students
...Show More Authors

 

Abstract

The current research aims to identify the impact of triangular bridging strategy in the acquisition of sociology of fourth-stage students. To achieve the research objective, the following null hypotheses were adopted: there are no statistically significant differences at a significance level (0, 05) between the average grades of the experimental group students who studied the triangular bridging strategy in acquiring concepts of sociology and average grades of the control group. The researcher has selected the fourth-stage students from Alexandronah School for girls that s related to the Directorate General of Baghdad the sample consisted of (87) students at litera

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Quantitative Analysis of Some Insecticides and Their Mixture in Agriculture by Using UV-Vis Spectrophotometer
...Show More Authors

We studied in this research how to find a method of estimating the quantity (Kinetically) of three kinds of Insecticide and their mixture, which are used in agriculture. The extracted insecticide from the polluted samples with these insect from air, soil, and the leaves of trees, have be used into the reaction with H2O2 and benzedine. The kinetic study of this reaction was formed in basic medium,( pH= 8.6), using UV. Spectra at (?= 420nm). The study showed that the reaction is the first order, and the speed of the reaction was used to estimate the concentration of insecticide in solution and mixture. The experiments of this study indicated that this method has the speed and efficiency for quantitatively estimating these

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
(Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma)
...Show More Authors

Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Reflection of political variables in the design of the Journal cover
...Show More Authors

the political changeable is important reflection in areas of life and the designers tried to high light it in the cover of Journal promised time Journal a fertile square to show reflection of political changeable, and triad  to  search  the  current  path. The  first  chapter organized according to axes, problem of  research formulated according to question:- what are reflections of political changeable in magazine cover?

    The importance of research depth of specialized approach on level of technical and stylistic as ago al ago as in: the baring of political changeable in design of journal's cover. The research moves in cognitive border from 2013 to 2017 and selection of t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Water Quality Status of Tigris River Using Index Analysis
...Show More Authors
Abstract<p>This study investigates the effects of Al-Doura oil refinery effluent, in Baghdad city, on the water quality of the Tigris River using the Canadian Water Quality Index (CCME WQI) and Rivers Maintaining System (1967). Water samples were collected monthly from Tigris River at three stations, which are Al-Muthanna Bridge (upstream), Al-Doura Refinery (point source), and Al–Zafaraniya city (downstream) from October 2020 to April 2021. Fourteen water quality parameters were studied, namely pH (6.50-8.10), Water Temperature (WT) (5.00-27.00 °C), Electrical Conductivity (EC) (877.00-1192.00 μs/cm), Dissolved Oxygen (DO) (5.03-7.57 mg/L), Biological Oxygen demand (BOD) (0.53-2.23 mg/L), Total Dissolved S</p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Two Educational Models in Acquiring Historical Concepts and Orientation of Fourth Grade Students in History
...Show More Authors

The study focuses on Kamez model and the Claus Meyer model of instructional design, which are models that provide the learner with educational experiences to suit the logical information of the learner and the variety of instructional models. Research Objective: The present research aims to identify Limitations of the study. The current research is determined by ((fourth grade preparatory students, the book of the date of the fourth preparatory course)) Chapter II includes Arabic and foreign studies on the model of Kemp and Claus Mayer in the acquisition of concepts and direction towards the material. Chapter III Experimental Design: The researcher adopted an experimental design with two experimental groups and a control group. The resea

... Show More
View Publication Preview PDF