Preferred Language
Articles
/
jeasiq-570
Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
...Show More Authors

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.          

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Nov 03 2022
Journal Name
Frontiers In Applied Mathematics And Statistics
Prey fear of a specialist predator in a tri-trophic food web can eliminate the superpredator
...Show More Authors

We propose an intraguild predation ecological system consisting of a tri-trophic food web with a fear response for the basal prey and a Lotka–Volterra functional response for predation by both a specialist predator (intraguild prey) and a generalist predator (intraguild predator), which we call the superpredator. We prove the positivity, existence, uniqueness, and boundedness of solutions, determine all equilibrium points, prove global stability, determine local bifurcations, and illustrate our results with numerical simulations. An unexpected outcome of the prey's fear of its specialist predator is the potential eradication of the superpredator.

View Publication
Scopus (8)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed Oct 01 2008
Journal Name
Journal
Topical therapy of acne vulgaris using 2% tea lotion in comparison with 5% zinc sulphate solution
...Show More Authors

S Khalifa E, N Adil A, AS Mazin M…, 2008

View Publication
Scopus (43)
Scopus
Publication Date
Mon Nov 01 2021
Journal Name
Energy Reports
Global solar radiation prediction over North Dakota using air temperature: Development of novel hybrid intelligence model
...Show More Authors

View Publication
Scopus (83)
Crossref (84)
Scopus Clarivate Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Some Hormonal Changes in Women with Primary Hypothyroidism under the Effect of Thyroid Hormone Replacement Therapy
...Show More Authors

Hypothyroidism has been associated with disorders of glucose and insulin metabolism..The present study was designed to evaluate the possible change in some hormones (free testosterone, estradiol, prolactin, insulin), glucose and homeostasis model assessment of insulin resistance (HOMA-IR) in women with primary hypothyroidism under thyroid hormone replacement therapy .This cross-sectional study was carried on 62 hypothyroid patients׳  women and 22  healthy women as control group at the specialized center for endocrinology and diabetes, AL-Rasafa Directorate of  Health Baghdad, with age range(15-60 years), diagnosed as having primary hypothyroidism on thyroxine replacement therapy with duration not less than four months.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Study the effect of Iraqi weather parameter in FSO communication using different wavelength (650, 532) nm
...Show More Authors

Light has already becomes a popular means of communication, and the high-bandwidth data into free space without the use of wires. A great idea took us to design a new system for transmitting sound through free space at (650, 532) nm wavelengths using reflective mirrors under different atmospheric conditions. The study showed us the effect of various weather factors (temperature, wind speed and humidity) on these wavelengths for different distances. As well as studying the attenuation caused by long-distance laser and beam divergence, A reflective dish was used to focus the spot of the laser beam on the photocell. Results were discussed under the effect of these factors and the attenuation resulting from the beam divergence. Thus, the sys

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Aug 31 2024
Journal Name
Folia Medica
Dental plaque caries related microorganism in relation to demographic factors among a group of Iraqi children
...Show More Authors

Introduction: Streptococcus mutans and lactobacilli are most important bacteria in the pathogenesis of dental caries. Cariogenic microflora has been associated to the primary caregiver transmission and sugary diets.

Aim: This study aimed to relate S. mutans and lactobacilli in the plaque to demographic factors in Iraqi children.

Materials and methods: The study included 135 children aged 3-10 years. Samples of their dental plaque were taken from the upper second primary molars on the buccal surfaces using a clean toothpick. Each sample was stored in 1 ml of n

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Feb 27 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
A FUZZY PID CONTROLLER MODEL USED IN ACTIVE SUSPENSION OF THE QUARTER VEHICLE UNDER MATLAB SIMULATION
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The Iraqia University
Changing the structure of word-combination in modern Russianتغييرات التركيب اللفظي البنيوية في اللغة الروسية المعاصرة
...Show More Authors

Browse Iraqi academic journals and research papers

View Publication
Publication Date
Thu Sep 19 2024
Journal Name
Developmental Dynamics
Stage‐by‐stage exploration of normal embryonic development in the Arabian killifish, <i>Aphanius dispar</i>
...Show More Authors
Abstract<sec><title>Background

Arabian killifish, Aphanius dispar, lives in marine coastal areas of the Middle East, as well as in streams that experience a wide range of salinities and temperatures. It has been used as a mosquito control agent and for studying the toxicities of environmental pollutants. A. dispar's eggshell (chorion) and embryos are highly transparent and are suitable for high resolution microscopic observations, offering excellent visibility of live tissues.

Results

In this study, the staging of normal embryonic development of A. dispar

... Show More
View Publication
Scopus (3)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Greenhouse Gas Control
Experimental pore-scale analysis of carbon dioxide hydrate in sandstone via X-Ray micro-computed tomography
...Show More Authors

Carbon dioxide geo-sequestration (CGS) into sediments in the form of (gas) hydrates is one proposed method for reducing anthropogenic carbon dioxide emissions to the atmosphere and, thus reducing global warming and climate change. However, there is a serious lack of understanding of how such CO2 hydrate forms and exists in sediments. We thus imaged CO2 hydrate distribution in sandstone, and investigated the hydrate morphology and cluster characteristics via x-ray micro-computed tomography in 3D in-situ. A substantial amount of gas hydrate (∼17% saturation) was observed, and the stochastically distributed hydrate clusters followed power-law relations with respect to their size distributions and surface area-volume relationships. The layer-

... Show More
Scopus (62)
Crossref (61)
Scopus Clarivate Crossref