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Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
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   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding light on the concept of non-current assets Impairment and the application of IAS 36 and its impact showing in some financial indicators in the research sample company. The results showed the existence of a relationship between the financial reporting for the impairment of non-current assets and certain financial indicators relevant . As there are significant impact for reporting impairment losses of non-current assets in the company's research sample in some financial indicators and after the application of IAS 36 "Impairment of non-current assets" and clearly demonstrates it through the effect of rates of change of financial indicators in the financial statements for those Company before and after the Adjustment

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of Maximum Likelihood and some Bayes Estimators for Maxwell Distribution based on Non-informative Priors
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In this paper, Bayes estimators of the parameter of Maxwell distribution have been derived along with maximum likelihood estimator. The non-informative priors; Jeffreys and the extension of Jeffreys prior information has been considered under two different loss functions, the squared error loss function and the modified squared error loss function for comparison purpose. A simulation study has been developed in order to gain an insight into the performance on small, moderate and large samples. The performance of these estimators has been explored numerically under different conditions. The efficiency for the estimators was compared according to the mean square error MSE. The results of comparison by MSE show that the efficiency of Bayes est

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Publication Date
Mon Mar 09 2026
Journal Name
Al-nahrain Journal For Engineering Sciences
The Effect of Magnetic Abrasive Finishing on the Flat Surface for Ferromagnetic and non-Ferromagnetic materials
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Magnetic Abrasive Finishing (MAF) is an advanced finishing method, which improves the quality of surfaces and performance of the products. The finishing technology for flat surfaces by MAF method is very economical in manufacturing fields an electromagnetic inductor was designed and manufactured for flat surface finishing formed in vertical milling machine. Magnetic abrasive powder was also produced under controlled condition. There are various parameters, such as the coil current, working gap, the volume of powder portion and feed rate, that are known to have a large impact on surface quality. This paper describes how Taguchi design of experiments is applied to find out important parameters influencing the surface quality generated during

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of Maximum Likelihood and some Bayes Estimators for Maxwell Distribution based on Non-informative Priors
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In this paper, Bayes estimators of the parameter of Maxwell distribution have been derived along with maximum likelihood estimator. The non-informative priors; Jeffreys and the extension of Jeffreys prior information has been considered under two different loss functions, the squared error loss function and the modified squared error loss function for comparison purpose. A simulation study has been developed in order to gain an insight into the performance on small, moderate and large samples. The performance of these estimators has been explored numerically under different conditions. The efficiency for the estimators was compared according to the mean square error MSE. The results of comparison by MSE show that the efficiency of B

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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Effect of non-thermal plasma by FE-DBD scheme on lipids in blood in vivo study
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This study illustrates the impact of non-thermal plasma (Cold Atmospheric Plasma CAP) on the lipids blood, the study in vivo. The lipids are (cholesterol, HDL-Cholesterol, LDL-Cholesterol and triglyceride) are tested. (FE-DBD) scheme of probe diameter 4cm is used for this purpose, and the output voltage ranged from (0-20) kV with variable frequency (0-30) kHz. The effect of non-thermal atmospheric plasma on lipids were studied with different exposure durations (20,30) sec. As a result, the longer plasma exposure duration decreases more lipids in blood.

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Removal of Hexavalent Chromium from Aqueous Solutions by Adsorption on Thermally Modified and Non-Modified Eggshells
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Removal of heavy metals from waste water has received a great deal of attention. The compare Cr
(VI) adsorption characteristics removing from wastewater by using thermally modified and non-modified
eggshells were examined

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Training and its impact on The Performance of the inspectors General offices
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The research aims  to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).

This research problem is that the Offices of Inspectors rely on pre-made training Programs  received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the orga

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" Forecasting Future Cash Flows Using the Metrics of Cash Flow and the Accounting Return "
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Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology on job Performance analytical study to sample of private Iraqi banking managers answers and relationships with their personal characters The Role of information technology on job performance
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Abstract:

Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.

The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statisti

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Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Evaluation of Certain Physiological Biomarkers in Iraqi Endometrial Carcinoma Patients
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Background: Endometrial Cancer (EC) is the malignant tumor originating from endometrium cell (lining of the uterus). EC incidence and mortality have increased in recent years. Routinely used methods for EC diagnosis and treatment are histopathological tissue culture after surgery and postoperative radiotherapy, however there is still not enough efficient treatment for recurrence or progression of this disease. So, there is a critical need for further EC identification by new biological ways for the prognostic diagnosis of it. Objective: This study aimed to look for ways by which could help in diagnosis of EC before the hysterectomy. Materials and Methods: 55 patients with EC and 57 healthy women were involved in this study (up to 45 years)

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Publication Date
Sun May 16 2021
Journal Name
Graphs And Combinatorics
Commuting Involution Graphs for Certain Exceptional Groups of Lie Type
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Abstract<p>Suppose that <italic>G</italic> is a finite group and <italic>X</italic> is a <italic>G</italic>-conjugacy classes of involutions. The commuting involution graph <inline-formula><alternatives><tex-math>$${\mathcal {C}}(G,X)$$</tex-math><math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mrow> <mi>C</mi> <mo>(</mo> <mi>G</mi> <mo>,</mo> <mi>X</mi> <mo>)</mo> </mrow> </math></alternatives></inline-formula> is</p> ... Show More
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