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Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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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.

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact Televised Media Violence upon Children's relationship at Primary Schools with their Mates in Al-Nasiriyah City
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Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Using of Index Biological Integrity of Phytoplankton (P-IBI) in the Assessment of Water Quality in Don River Section
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       The multimetric Phytoplankton Index of Biological Integrity (P-IBI) was applied throughout Rostov on Don city (Russia) on 8 Locations in Don River from April – October 2019. The P-IBI is composed from seven metrics: Species Richness Index (SRI), Density of Phytoplankton and total biomass of phytoplankton and Relative Abundance (RA) for blue-green Algae, Green Algae, Bacillariophyceae and Euglenaphyceae Algae. The average P-IBI values fell within the range of (45.09-52.4). Therefore, water throughout the entire study area was characterized by the equally "poor" quality. Negative points of anthropogenic impact detected at the stations are: Above the city of Rostov-on-Don (1 km, higher duct Aksai) was 38.57 i

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تداعيات الأزمة المالية على أداء الاستثمار الأجنبي المباشر: دراسة حالة : تونس – الجزائر
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تهدف الدراسة إلى معالجة مشكلة تداعيات الأزمة المالية العالمية على أداء الاستثمار الأجنبي المباشر لكل من تونس والجزائر، ومن خلال ما يفرضه النظام العالمي المعولم فانه من المؤكد أن الاستثمارات الأجنبية المباشرة لدول الدراسة ستتأثر سلبا بهذه الأزمة لكن بدراجات متفاوتة نظرا لخصوصية كل اقتصاد ودرجة ارتباطه بالاقتصاد العالمي . وقد خلصت الدراسة إلى أن الأزمة المالية العالمية غيرت خارطة توزيع الاستثمارات الأجنب

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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
An Overview of Audio-Visual Source Separation Using Deep Learning
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    In this article, the research presents a general overview of deep learning-based AVSS (audio-visual source separation) systems. AVSS has achieved exceptional results in a number of areas, including decreasing noise levels, boosting speech recognition, and improving audio quality. The advantages and disadvantages of each deep learning model are discussed throughout the research as it reviews various current experiments on AVSS. The TCD TIMIT dataset (which contains top-notch audio and video recordings created especially for speech recognition tasks) and the Voxceleb dataset (a sizable collection of brief audio-visual clips with human speech) are just a couple of the useful datasets summarized in the paper that can be used to test A

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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology & Applied Science Research
Mitigating Reflection Cracking in Asphalt Concrete Overlays with ECC and Geotextile
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The rehabilitation of deteriorated pavements using Asphalt Concrete (AC) overlays consistently confronts the reflection cracking challenge, where inherent cracks and joints from an existing pavement layer are mirrored in the new overlay. To address this issue, the current study evaluates the effectiveness of Engineered Cementitious Composite (ECC) and geotextile fabric as mitigation strategies. ECC, characterized by its tensile ductility, fracture resistance, and high deformation capacity, was examined in interlayer thicknesses of 7, 12, and 17 mm. Additionally, the impact of geotextile fabric positioning at the base and at 1/3 depth of the AC specimen was explored. Utilizing the Overlay Testing Machine (OTM) for evaluations, the research d

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Designing and Synthesising Novel Benzophenone Biscyclic Imides Comprising Drug Moity with Investigating their Antimicrobial Activity
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The present work involved designing and synthesizing of a series of new. compounds which their molecules are composed from two biologically active components namely sulfamethoxazole or β-lactam containing drugs and cyclic imides. The target new compounds were synthesized by two steps in the first one a series of six bis (N-drug phthalamic acid_4-yl) ketone (1-6) were prepared from the reaction of sulfamethoxazole or β-lactam containing drugs with benzophenone 3, 3′, 4, 4′ -tetracarboxylic dianhydride.

In the second step, compounds (1-6) were introduced in dehydration reaction via fusion process producing the target compounds bis (N-drug phthalimidyl-4-yl) ketone (7-12). The antibacterial and antifungal high

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETERMINATION OF THE CHEMICAL COMPOSITION OF THE COWS, SHEEPS AND CHICKENS BONES AND THE POSSIBILITY OF USING THEIR FAT ECONOMICALLY.: DETERMINATION OF THE CHEMICAL COMPOSITION OF THE COWS, SHEEPS AND CHICKENS BONES AND THE POSSIBILITY OF USING THEIR FAT ECONOMICALLY.
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This study includes applying chemical tests on cow, sheep and chicken bones including both hallow and flat. The results of chemical tests on bones mentioned the moisture percentage which was between 4.95-7.32 %, and it was noticed the difference in protein percentage among different kinds of bones, The highest protien percentage was 39.62 % in hallow chicken bones and the lowest was in hallow sheep bones 20.31%, at the same time, the highest Ash percentage was in hallow sheep bones48.11% , whereas the highest percentage of fat was in hallow cow bones 30%. The chemical and physical tests were conducted for extracted fat from hallow and flat bones for cows, sheeps and chicken. It was found that peroxide values (PV), and free fatty acids (F

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Investigating the Influence of Precursor Concentration on the Photodegradation of Methylene Blue using Biosynthesized ZnO from Pometia pinnata Leaf Extracts
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The ZnO nanoparticles were synthesized at various precursor concentrations i.e. 0.05, 0.1, and 0.5 M by biosynthesis method based on Pometia pinnata Leaf Extracts. Initial nanoparticle concentration influenced the optical bandgap, shape, and structure of nanoparticles. The photodegradation process was carried out under UV illumination. The efficiency of MB degradation was determined by measuring the decrease in MB concentration and by analyzing the optical absorption at 663 nm recorded by UV-Vis spectroscopy. Results showed that the biosynthesized ZnO nanoparticles exhibited efficient photodegradation of MB, with a maximum degradation rate of 80% after 90 minutes of exposure to UV-C light. The study highlights the potential of Pometia pi

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
"Explanation of the Fundamentals for Al-Bazdawi" Study and Investigation (From the beginning of Prohibition Chapter to its End)
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This research addresses: Sharh Usul Al-Bazdawi "Explanation of the Fundamentals for Al-Bazdawi", by studying and investigating, from the beginning of prohibition chapter to its end. The researcher conducted a study about this book stating its significance and introducing the compiler and the commentator. The researcher as well mentioned that the prohibition has a special formula and requires repetition, and he went on explaining that prohibition according to Hanafis does not require absolute corruption of the prohibited matter unless based on an evidence, and that what is condemned as wrong act for itself is considered void and what is condemned as wrong act for external reasons is considered corrupt accor

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Publication Date
Wed Aug 20 2025
Journal Name
Al–bahith Al–a'alami
SOCIAL MEDIA AND ITS ROLE IN THE PRODUCTION AND NUTRITION OF CRISES: "ANALYTICAL STUDY OF A SAMPLE OF TWITTER DURING THE GULF CRISIS 2017"
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses  and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so .

During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th

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