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Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
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Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) listed company on the Iraq Stock Exchange and from all different sectors.                                                                                          

The research concluded that the measurement and disclosure of contingent assets, liabilities and provisions to achieve Faithful Representation characteristic of Accounting information and sub-characteristics relevant, as it ranged arithmetic mean of the results of testing president hypotheses and its subsidiaries between (19-20) is larger than the arithmetic mean premise of (15). The research recommended to the need for measurement and disclosure for contingent Assets and liabilities and provisions to different groups of users of financial information because of their impact on the credibility of that information, and thus influence the making economic decisions, Moreover need to Punish Companies Administrations That do not disclosure them for  the Responsible Authorities.          

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Unque Necklace ; ( Al – Iqd Al – Farid) ; A Reading in the Light of Speech Acts Theory
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Summed up the idea of this research in an attempt to find the establishment of the knowledge convergence to show the features of verbal acts that occurred a prime location in the lesson deliberative theory book unique contract ( IbnAbdRabbaAndalusian ) to prove that Arabic was the old literary studies included many of the features of this theory in both theoretical and practical

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Publication Date
Fri Jan 01 2021
Journal Name
Webology
The role of change management in achieving competetive advantage a case study in diyala state company
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The research aims to test the correlation relationships between wise leadership, and the business model, and to demonstrate its influence (wise leadership) on the business model. Therefore, two main hypotheses were put forward. The research was applied to a sample consisting of (87) managers and deputy managers, some of them are members on the board of directors of the researched company. The questionnaire was adopted as a basic tool for collecting data, in addition to personal interviews. A number of statistical methods were used to analyze the data and obtain results. The researcher showed a set of results, including: There is a significant correlation between wise leadership and business model. There is an influence of wise leadership on

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary antioxidants in relation to dental caries among a group of lead-acid batteries factory workers
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Background: Lead-acid battery workers are at higher risk for systemic diseases as well as oral diseases like dental caries. The aim of this study was to assess selected salivary antioxidants and their relation with dental caries among lead acid battery factory workers in comparison with non-exposed group. Materials and methods: The sample consisted of 35 subjects aged 35-45 year-old who worked in Babylon lead acid battery factory in Baghdad city and matching group that not exposed to lead were selected as a control. Dental caries severity was recorded by using DMFS index, stimulated salivary samples were collected and analyzed for the measurement of salivary antioxidants (uric acid, total protein, catalase and glutathione peroxidase enzymes

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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Behavior of RC Beams Strengthened with NSM-CFRP Strips Subjected to Fire Exposure: A Numerical Study
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The use of Near-Surface Mounted (NSM) Carbon-Fiber-Reinforced Polymer (CFRP) strips is an efficient technology for increasing flexural and shear strength or for repairing damaged Reinforced Concrete (RC) members. This strengthening method is a promising technology. However, the thin layer of concrete covering the NSM-CFRP strips is not adequate to resist heat effect when directly exposed to a fire or at a high temperature. There is clear evidence that the strength and stiffness of CFRPs severely deteriorate at high temperatures. Therefore, in terms of fire resistance, the NSM technique has a significant defect. Thus, it is very important to develop a set of efficient fire protection systems to overcome these disadvantages. This pape

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Well Performance Following Matrix Acidizing Treatment: Case Study of the Mi4 Unit in Ahdeb Oil Field
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The productivity of oil wells may be improved by determining the value of enhancing well productivity and the likely reasons or sources of formation damage after the well has been recognized as underperforming. Oil well productivity may be improved, but the economics of this gradual improvement may be compromised. It is important to analyze the influence of the skin effect on the recovery of the reserve.

   The acid treatment evaluated for the well AD-12, primarily for the zone Mi4;  using a license of Stimpro Stimulation Software to validate the experimental work to the field scale, this software is considered the most comprehensive instrument for planning and monitoring matrix acid treatments and utilizing actual data to prov

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Publication Date
Wed Jun 01 2022
Journal Name
Optik
High-purity narrow emission line display of titanium dioxide nanoparticles in laser dyes as random gains
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In this work, the dyes Rhodamine B and Coumarin 102 containing titanium dioxide nanoparticles were used as scattering centers to fabricate a random gain medium. The laser dye was dissolved in hexanol and methanol solvent respectively. The titanium dioxide nanoparticles were synthesized by DC reaction magnetron spraying technique. The random-gain medium was made by adding 2.5 mg of titanium dioxide nanoparticles to Rhodamine and coumarin 102 dyes by coating the glass cell with two-sided titanium dioxide with high spectral efficiency and low production cost. A narrow line optical emission was detected at 565 nm for Rhodamine B and 534 nm for coumarin 102, where it was found that rhodamine B dye has FWHM 8 nm and coumarin dye 102 has FWHM 9 nm

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Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Three Years Experience in the Management of Uterine Rupture at Al-Battool Teaching Hospital Mosul-Iraq
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Background: Ruptured uterus is a catastrophic event to both
mother and her fetus. Apart from maternal and fetal mortality
rates, the incidence of rupture of uterus is often taken as an
index of the standard of obstetric care.
Objective: To determine the frequency, causes, management
outcome of ruptured uterus at Al Batool maternity hospital.
Method: The study was conducted in the department of
obstetrics and gynecology at Al Batool maternity hospital
Mosul-Iraq over a period of three years from October 1st 2002
to August 30th 2005. All the cases of uterine rupture presented
during the study period were recorded and managed in the
department. Data was recorded on designed forms.
Results: Thirty nine cas

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Compensation of the Nonlinear Power Amplifier by Using SCPWL Predistorter with Genetic Algorithm in OFDM technique
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The High Power Amplifiers (HPAs), which are used in wireless communication, are distinctly characterized by nonlinear properties. The linearity of the HPA can be accomplished by retreating an HPA to put it in a linear region on account of power performance loss. Meanwhile the Orthogonal Frequency Division Multiplex signal is very rough. Therefore, it will be required a large undo to the linear action area that leads to a vital loss in power efficiency. Thereby, back-off is not a positive solution. A Simplicial Canonical Piecewise-Linear (SCPWL) model based digital predistorters are widely employed to compensating the nonlinear distortion that introduced by a HPA component in OFDM technology. In this paper, the genetic al

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in reducing inflation in Iraq through monetary sterilization mechanism. post-2003
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The main objective of the central bank is to achieve price stability and target in fractionates. Therefore, the bank sought to use modern tools and policies in order to reduce the negative effects of the accumulation of foreign reserves represented by monetary sterilization, similar to developed and developing countries alike, but with different available tools that are possible and imposed by the local financial and monetary environments, such as the window for buying and selling foreign currency, open market operations and deposit facilities. And lending existing. Because any in crease in the monetary base resulting from the accumulation of foreign reserves will affect price stability directly due to the consumer nature of the

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Use of non-Conventional Material to Remove Cu+2 ions from Aqueous Solutions using Chemical Coagulation
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Coagulation - flocculation are basic chemical engineering method in the treatment of metal-bearing industrial wastewater because it removes colloidal particles, some soluble compounds and very fine solid suspensions initially present in the wastewater by destabilization and formation of flocs. This research was conducted to study the feasibility of using natural coagulant such as okra and mallow and chemical coagulant such as alum for removing Cu and increase the removal efficiency and reduce the turbidity of treated water. Fourier transform Infrared (FTIR) was carried out for okra and mallow before and after coagulant to determine their type of functional groups. Carbonyl and hydroxyl functional groups on the surface of

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