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
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Investigation of the consistency between reported chief complaint and periodontal health status of Iraqi patients in relation to age and gender (A retrospective study)
...Show More Authors

Publication Date
Sat Aug 21 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Immunohistochemical Expression of Retinoblastoma Gene Product and p53 Protein in Transitional Cell Carcinoma of the Urinary Bladder and its Relationship to Different Clinicopathological Parameters
...Show More Authors

BACKGROUND: Carcinoma of urinary bladder is one of the most common malignancies worldwide and constitutes a major health problem. Multiple risk factors are associated with this tumor and its prognosis will depend on different clinicopathological parameters. Over expression of P53 protein and mutant Rb gene is associated with more aggressive clinical and histopathological features of the tumor such as advanced stage and higher grade. AIM: The immunohistochemical expression of Rb gene and P53 gene will be assessed through their protein products in transitional cell carcinoma (TCC) of the urinary bladder and then will be correlated with other well-known risk factors and prognostic parameters of bladder TCC, such as grading, tumor size, smoking

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed May 01 2013
Journal Name
Chemical And Process Engineering Research
Synthesis and Characterization of Polycyclicacetal Derived from PEG & Erythro-Ascorbic Acid Derivative and Study Its Effect on the Activity of ACh Enzyme (In Vitro)
...Show More Authors

Polycyclicacetal was prepared from the reaction of PEG with aldehyde derived from Erythro-ascorbic acid (pentulosono-ɣ-lactone-2,3-enedianisoate).All these compounds were characterized by Thin Layer Chromatography (TLC) and FTIR spectra and aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR, and mass spectra.The inhibitory effect of prepared polymer on the activity of human serum AcetylCholinesterase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.7x10-3 – 4.7x10-8M).

Preview PDF
Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Investigation of the consistency between reported chief complaint and periodontal health status of Iraqi patients in relation to age and gender (A retrospective study)
...Show More Authors

Background: Chief complaint of patients attending dental clinic represents the first step towards treatment plan. However, most of patients are not aware but the extent and severity of periodontal disease, which could be also, misdiagnose by the dentist. Aim of the study: To investigate whether reported chief complaint(s) are consistent with oral hygiene status Materials and methods: Records of 1102 patients, attending periodontics clinics in the college of dentistry/ university of Baghdad, were used to determine ten most commonly reported chief complaints. Sample of patients was further subdivided according to gender and age. In addition, plaque and gingival index were recorded to determine oral hygiene status. Results: Patients mostly

... Show More
View Publication
Scopus (3)
Crossref (4)
Scopus Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Labyrinths of the Contemporary French Novel Through the Texts of Patrick Modiano: Les Labyrinthes du Roman Français Contemporain à travers l’Œuvre de Patrick Modiano
...Show More Authors

The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
The Iraqi Learners' Production Of rp Clipped Vowel
...Show More Authors

Within connected speech, RP speakers tend to shorten stressed long vowels end diphthongs in pre. Forties consonants in the same syllable on the basis of complementary Distribution, i.e., the phonological environment decides the influence of the forties plosives and fricatives, as far as they are in find position preceded by stressed long vowels and diphthongs, or particular voiced consonants plus vowels. The Iraqi learners, then, face.

View Publication Preview PDF
Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Effect of applying selenium element and ascorbic acid on reducing the harmful effect of environmental stress on wheat plants irrigated by water contaminated with lead and cadmium
...Show More Authors

Scopus (4)
Scopus
Publication Date
Wed Oct 24 2018
Journal Name
Chemistry Of Materials
Oxidant or Catalyst for Oxidation? A Study of How Structure and Disorder Change the Selectivity for Direct versus Catalytic Oxidation Mediated by Manganese(III,IV) Oxides
...Show More Authors

Structure type and disorder have become important questions in catalyst design, with the most active catalysts often noted to be “disordered” or “amorphous” in nature. To quantify the effects of disorder and structure type systematically, a test set of manganese(III,IV) oxides was developed and their reactivity as oxidants and catalysts tested against three substrates: methylene blue, hydrogen peroxide, and water. We find that disorder destabilizes the materialsthermodynamically, making them stronger chemical oxidantsbut not necessarily better catalysts. For the disproportionation of H2O2 and the oxidative decomposition of methylene blue, MnOx-mediated direct oxidation competes with catalytically mediated oxidation, making the most

... Show More
View Publication
Scopus (23)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Multi-pages structure for Six Sigma performance matrix based on the technical characteristics of balanced performance and methodology Al-Sigma for measuring corporate performance: Suggestion vision
...Show More Authors

Accelerates operating managements in the facilities contemporary business environment toward redefining processes and strategies that you need to perform tasks of guaranteeing them continue in an environment performance dominated by economic globalization and the circumstances of uncertainty attempt the creation of a new structure through multiple pages seek to improve profitability and sustainable growth in performance in a climatefocuses on the development of institutional processes, reduce costs and achieve customer satisfaction to meet their demands and expectations are constantly changing. The research was presented structural matrix performance combines methodology Alsigma in order to improve customer satisfaction significantly bet

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 29 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Quality of life for Patients with Myocardial Infarction
...Show More Authors

Objectives: To identify quality of life (QOL) in Myocardial Infarction (MI) patients, and to find out the
relationship between QOL in MI patients and demographic characteristics.
Methodology: A descriptive colTelation study which utilized an assessment approach. The study was carried out
from March 2007 through November 2007 in order to assess the quality of life for patients with myocardial
infarction. A purposive "non-probability" sample of (75) patients with myocardial infarction who were attending
to Baquba General Hospita`l through their visits to that hospital. A questionnaire was adapted and developed
from the World Health Organization Quality of Life Scale (1998). The questionnaire was designed and
consisted

... Show More
View Publication Preview PDF