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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
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Educational research obstacles as perceived by academic faculty members in the south universities of west bank
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The study aims to identify the educational research obstacles as perceived by the faculty members at the universities of south in the west bank. As for study population, it included all (60) faculty-member in the colleges of education (bait lahem, alahliyah, al-khalil, and al-Quds almaftoha). To collect study data, the researcher used a questionnaire that consisted of (43) item; it has categorized into seven-domains: academic working conditions, academic management, resources and information, faculty members, publication, planning, and funding educational research. The findings revealed that Educational research obstacles were high with an average of (4, 39), no significant differences among sample averages and stander deviations on the

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Knowledge Towards Child with Bacterial Meningitis at Pediatric Teaching Hospitals in Baghdad City
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Objective: the aim of the study is to assess the knowledge and practices for nurses that working in
words of Ibn Al-kuff hospital for spinal cord injuries.
Methodology: descriptive study from the period of (1st of July to the 30th August 2005) about the
knowledge and practical management when autonomic dysreflexia syndrome affects those patients
whom sleeping in the words of this hospital and its relationship with some variables.
The sample of the study consists of (100) nurses male and females are selected purposively. a
questionnaire check list was designed for study purpose and applied by (test - retest) to improve the
reliability, the validity of the assessment was determined through a panel of experts.
The da

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Description of A new Species Belong to the Genus Hemicypris Sars , 1903 (Crustacea/Ostracoda ) from Iraq
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 The present study introduces description of a new species of class Ostracoda genus Hemicypris Sars, 1903. External morphological characters particularly shape, size and structure of left and right valves of carapace and body appendages were discussed and illustrated. Locality and date of collection were given.

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improving the Recovery of Hydrocarbons in a Well in the Gullfaks Field by Injecting Sequestrated CO2
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The Gullfaks field was discovered in 1978 in the Tampen area of the North Sea and it is one of the largest Norwegian oil fields located in Block 34/10 along the western flank of the Viking Graben in the northern North Sea. The Gullfaks field came on stream in 1986 and reached a peak of production in 2001. After some years, a decrease in production was noticed due to the decrease in pressure in the well. The goal of this paper is to improve the production of a well located in Gullfaks field by injecting CO2 through coiled tubing. The use of the CO2 injection method is due to the fact that it is a greenhouse gas, and its production in the atmosphere contributes to global warming. It is important to reduce its emission

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Request Construction in the Diwan of (Al-Shamakh bin Dirar Al-Dhubyani) A Rhetorical Study
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This study examined the imperative construction: the command, the interrogative, the prohibition, the call, and the wish. In the Diwan of Al-Shamakh bin Dirar; where the poetic verses were monitored in each of the topics of the student's creation, and the rhetorical meanings that he came out with. What is new in this study is that it is the first to study the demanded composition in the poetry of a glorious poet, Al-Shammakh bin Dirar Al-Dhubyani. As his poetry did not receive such a study, it sought to employ what was written by rhetoric scholars, in an attempt to explore the demanded composition in the poetry of Al-Shamakh. The study adopted the descriptive analytical approach, which is based on counting the number of times the poet us

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Value of random urinary calcium to creatinine ratio in diagnosing hypercalciuria in children with nocturnal enuresis
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Background:Nocturnal Enuresis is a common problem affecting 20% of five years old children and up to 2% of adolescent and young adult. Although it is a self limiting benign condition, it has social and psychological impact on the child and his family. Many pathophysiological theories had been suggested, but none is confirmed. Hypercalciuria has been suggested to be associated with higher incidence of nocturnal enuresis. Objectives:The aim of our study to test the value of Ca/Cr ratio, on random urine sample, in diagnosing hypercalciuria in enuretic children. Type of study: Cross sectional study.Methods:Forty four enuretic children were enrolled in this study and forty five children without nocturnal enuresis were taken as control group.

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Aspects of General & Secondary Indicators that form a Local System to assist Sustainability Verification in Buildings
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The research focuses on how to reach a mechanism that assists experts, engineers, and others in the architectural & engineering project to verify the co-existence of values and sustainability constituents in it. Research problem shows a clear lack, locally, in the interest to establish a value system and a list that cares about comprehending building components whether considering sustainable building criteria. Hypothesis shows that in order to head towards the applicable sustainable approach of buildings, then a local assessment system should be established to evaluate buildings during its life cycle, and from which buildings would be categorized as sustainable or not. Research aims at establishing main and general

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Experimental Study of Optimum Chilled Water Distribution Configuration in Air Conditioning Terminal Unit Using RSM Technique
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The distribution of chilled water flow rate in terminal unit is an important factor used to evaluate the performance of central air conditioning unit. A prototype of A/C unit has been made, which contains three terminal units with a complete set of accessories (3-way valve, 2-way valve, and sensors) to study the effect of the main parameters, such as total water flow rate and chilled water supply temperature with variable valve opening. In this work, 40 tests were carried out. These tests were in two groups, 20 test for 3-way valve case and 20 test for 2-way valve case. These tests were performed at three levels of valve opening, total water flow rate and water supply temperature according to the design matrices establis

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
The Usefulness of Mandibular Ramus as an Indicator in Sex Differentiation Using 3D Reconstructed Computed Tomography
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Background: Determination of sex from an unknown human bone is an important role in forensic and anthropology field. The mandible is the largest and hardest facial bone, that commonly resist postmortem damage and forms an important source of information about sexual dimorphism. Mandibular ramus can be used to differentiate between sexes and it also expresses strong univariate sexual dimorphism. This study was undertaken to assess the usefulness of mandibular ramus as an aid in sex differentiation using CT scanning among Iraqi population. Materials and methods: 3D reconstructed computed tomography scanning of 140 Iraqi Arab subjects, (7 0 males and 70 females) were analyzed with their age range from 20-60 years old. The linear measurements w

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Publication Date
Mon Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
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