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jeasiq-493
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
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Evaluation Tv- Image Quality for Different Cable Signal Transmission Resistance Based on Contrast Edge Algorithm
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Some degree of noise is always present in any electronic device that
transmits or receives a signal . For televisions, this signal i has been to s the
broadcast data transmitted over cable-or received at the antenna; for digital
cameras, the signal is the light which hits the camera sensor. At any case, noise
is unavoidable. In this paper, an electronic noise has been generate on
TV-satellite images by using variable resistors connected to the transmitting cable
. The contrast of edges has been determined. This method has been applied by
capturing images from TV-satellite images (Al-arabiya channel) channel with
different resistors. The results show that when increasing resistance always
produced higher noise f

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Photonic Crystal Fiber Pollution Sensor Based on the Surface Plasmon Resonance Technology
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Photonic Crystal Fiber (PCF) based on the Surface Plasmon Resonance (SPR) effect has been proposed to detect polluted water samples. The sensing characteristics are illustrated using the finite element method. The right hole of the right side of PCF core has been coated with chemically stable gold material to achieve the practical sensing approach. The performance parameter of the proposed sensor is investigated in terms of wavelength sensitivity, amplitude sensitivity, sensor resolution, and linearity of the resonant wavelength with the variation of refractive index of analyte. In the sensing range of 1.33 to 1.3624, maximum sensitivities of 1360.2 nm ∕ RIU and 184 RIU−1 are achieved with the high sensor resolutions of 7

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of systems and information technology on stock market activity: Case study in Iraq stock market
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Financial markets play an important role in the economy, as it contributes to the financial and economic system of the state stability, as it reduces the adoption of the companies on the loans granted by the banks, as financial markets contribute to attracting and channeling savings to small savers who will be able to buy a number of shares proportional to their savings, It also provides them the place of exchange, and play technology and information systems an important role in facilitating exchanges and increased market activity, in this research touched on the importance of information technology in effect on the activity of the financial markets. Research is divided into three demands of the first concept of eating and the importance

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Financial adjustment for the trend of financial policy of the Iraqi cooperative agricultural bank – during the period (1992-2015).
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Abstract

Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.

The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Sovereign wealth funds have their role in reducing the price shocks of crude oil With reference to Iraq
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Abstract

            Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal

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Publication Date
Wed Dec 31 2025
Journal Name
مجلة التراث العلمي العربي
الألفون وتنوّعه في الاستعمال بين الشّيخ جلال الحنفي والدّراسات الصّوتيّة الحديثة
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لقد كان الألفون جزءاً من اللوحة الفونيميّة، وهو جزء صوتيّ لا يُغيّر المعنى، مع أنّه تغيّر صوتيّ فونيميّ، له أنواعه المتمثّلة بالهمس والجهر، والنّبر، والاختلاس، والإخفاء، والإشمام، والإقلاب، والتّماس، والقلب، وهذه الأنواع كانت مؤشّرات تنغيميّة صوتيّة نالت حظّاً وافراً لدى باحثي الأصوات وعلماء التّجويد، وكان لها شروطها ومواقعها وأثرها في المخاطِب والمخاطَب، لأنّ كلّ صوت يخرج من متكلّم ليصل إلى سامع يؤثر ب

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Ghrelin and Leptin and Their Relations with Insulin Resistance in Diabetes Mellitus Type 2 Patients
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Ghrelin and leptin are hunger hormones related to type 2 diabetes mellitus (T2DM), and the pathogenesis of T2DM is the abnormality in insulin secretion and insulin resistance (IR). The aim of this study is to evaluate ghrelin and leptin concentrations in blood and to specify the relationship of these hormones as dependent variables with some biochemical and clinical measurements in T2DM patients. In this study, forty one T2DM and forty three non-diabetes mellitus (non-DM) subjects, aged between 40-60 years and with normal weight, were enrolled. Fasting serum ghrelin and leptin were estimated by enzyme-linked immunosorbent assay (ELISA). In our results ghrelin was significantly increased, and leptin was significantly decreased, in T2DM pa

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Scopus (7)
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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in reducing environmental pollution: An applied study on brick factories in Iraq
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Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of

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Publication Date
Tue Jun 16 2020
Journal Name
Baghdad Science Journal
Using Diatom Indices to Evaluate Water quality In Abu-Zirig Marsh Thi-Qar Province /south of Iraq
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The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
A comparative study between the emotional responses in patients with blood pressure on a scale of music types characteristics compared with responses to some Healthy patients
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The problem of the study and its significance:

           Due to the increasing pressures of life continually, and constant quest behind materialism necessary and frustrations that confront us daily in general, the greater the emergence of a number of cases of disease organic roots psychological causing them because of severity of a lack of response to conventional treatments (drugs), and this is creating in patients a number of emotional disorders resulting from concern the risk of disease

 

     That is interested psychologists and doctors searchin

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