Preferred Language
Articles
/
jeasiq-667
The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
...Show More Authors

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions  their annual reports for fiscal years (2010-2013).                                   

  The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).    

which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.      

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Monosynaptic H-reflex excitability in post-Stroke patients.
...Show More Authors

Backgrond: One of the major causes of impaired movements post-stroke is the abnormal phasing of paralytic muscles. Many studies suggested that inappropriate muscle phasing may be associated with enhanced transmission in the monosynaptic Group Ia afferent pathway in the affected limb of post-stroke patients and Group Ia reflexes are abnormally elevated and fail to decrease in amplitude during locomotion.

Objectives: This study was conducted to identify the changes in the Soleus muscle H-reflex excitability at rest in the affected lower limb of post-stroke patients as compared to the contra lateral side and of normal controls.

Patients and methods: The excitability of the m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Correlation between Rheumatoid Factor, Chloroquine Phosphate in Osteoarthritis
...Show More Authors

Osteoarthritis (OA) is a series of aggressive destructive inflammatory processes. Synovitis is common both at an early and a late phase. This disease may be uniquely singular in some site but phylogenetically related at some point in time to produce a common outcome of dysfunction, disability, socioeconomic destruction and sometimes socioeconomic failure. Articular cartilage, subchondral bone and synovial membrane are the site of major abnormalities in this disease process. Rheumatoid factor (RF) represents one of the routine laboratory tests that made for all patients have joint complaints.Chloroquine phosphate (CQP) is agent belong to disease modifying osteoathritic drugs (DMOADs). Chloroquine and their derivatives have been used for t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Oct 12 2023
Journal Name
Mustansiriyah Journal Of Pure And Applied Sciences
Cavitation microbubbles in the medical ultrasound imaging: A Review
...Show More Authors

Ultrasound is a mechanical energy which can generate altering zones of compression and rarefaction along its path in the tissues. Ultrasound imaging can provide a real time screening for blood and multiple organs to aiding the diagnostic and treatment. However, ultrasound has the potential to deposit energy in the blood and tissues causing bio effects which is depending on ultrasound characteristics that including frequency and the amount of intensity. These bio effects include either a stable cavitation presented non thermal effects or inertial cavitation of harmful effect on the tissues. The non-thermal cavitation can add features in diagnostic imaging and treatment more than the inertial cavitation. Ultrasound Contrast agents are a micro

... Show More
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Tennessee Williams: Memories as symbols in The Glass Menagerie
...Show More Authors

The Glass Manegerie is a metaphor, which is one of the greatest plays  of great writer Williams. The play talks about  the poor people in society and how try to escape this group of people from the real world to get rid of the hardness of this tuff reality and live in a fantasy world that is much like the glass where the world is very weak this world is acting by Laura, she is  owner of these animals breakable glass where it's weak and unable to defend itself as well as the mother Amanda  is a very selfish never think about her children but only herself.

View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The conversational imperative in Al Qiyam Al Fatimy speech
...Show More Authors

This study falls within the core of the deliberative theory, as this research seeks to highlight the concept of dialogical imputation that is present in all the discourses received by the recipient, and that this is not limited to dialogues, and that is why it is called (deliberative imperative). This is in agreement with the deliberative and functional approach that sees literary discourse as a dialogical and fulfilling necessity, due to its attachment to artistic connotations and submerged meanings in the saying. The allotted obligation and its impact on determining the purposes: The specific implication represented an important axis of pragmatic research, and a major concern in the work of discourse analysis. Because of its great importa

... Show More
View Publication
Scopus
Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Enforcing Wiener Filter in the Iterative Blind Restoration Algorithm
...Show More Authors

A new blind restoration algorithm is presented and shows high quality restoration. This
is done by enforcing Wiener filtering approach in the Fourier domains of the image and the
psf environments

View Publication Preview PDF
Publication Date
Sun Oct 02 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effects of Some Commonly Used COX-1 and COX-2 in the treatment of minor aches on Ovulation in Women A (Clinical Study).
...Show More Authors

Background: Ovulation is the central event in ovarian physiology, and ovulatory dysfunction is a relevant cause of female infertility, (NSAIDs) are consistently inhibit ovulation, likely due to the inhibition of cyclooxygenase that is the rate limiting enzyme in prostaglandin (PG) synthesis.
Objectives: The present study was designed to find out the possible restraining influence of some COX-1 and COX-2 drugs on ovulation in women at the child-bearing age and to warn physician of prescribing them to women who want to conceive.
Patients and methods:The present study employed in women[52 patients plus 12 controls] attending Baghdad teaching hospital department of rheumatology to assess the influences of some COX-1 and COX-2 NSAIDs [c

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages
Free will between Slavery and Freedom: A Study of Linda Brent in Incidents in the Life of a Slave Girl by Harriet Jacobs
...Show More Authors

Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong wille

... Show More
View Publication
Crossref
Publication Date
Mon Jul 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of Serum Osteocalcin Level in Iraqi Postmenopausal Women with Primary Osteoporosis
...Show More Authors

Background: Osteoporosis (OP) is a chronic and a progressive disease characterized by low bone mass and micro-architectural deterioration of bone tissue, resulting in an increased risk of fracture. Osteocalcin is a non-collagenous protein synthesized and secreted by osteoblasts. Its main physiological functions are calcium ion homeostasis, maintain the normal bone mineralization rate, inhibit the abnormal formation of hydroxyapatite crystal, and to be involved in bone remodeling through a negative feedback mechanism.
Objective: This study was planned to evaluate serum level of bone formation marker osteocalcin (OC) in postmenopausal women with and without primary osteoporosis; and study the correlation between serum osteocalcin level

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Immunohistochemical study of bone marrow angiogenesis using CD34 in adult acute lymphoblastic leukemia and its correlation with various pathological, laboratory and clinical parameters
...Show More Authors

Background: In recent years, bone marrow angiogenesis is indicated to be involved in the pathogenesis and progression of certain hematological malignancies like acute leukemia, lymphomas, and multiple myeloma. Recent studies have suggested that bone marrow angiogenesis plays an important role in the pathogenesis of adult acute lymphoblastic leukemia and also has prognostic value in the disease.
Objectives: at the present study, bone marrow angiogenesis in ALL will be examined using immunohistochemical staining for CD34, and this will be correlated with various pathological, laboratory and clinical parameters.
Patients and methods: A retrospective cross-sectional study was done on 60 patients with acute lymphoblastic leukemia (32 ma

... Show More
View Publication Preview PDF
Crossref