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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
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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.      

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Attitudes of University Students about the Statements of Iraqi Political Elites: A Survey Study of a Sample of University Youth in Baghdad
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Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

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Publication Date
Sat Apr 01 2023
Journal Name
Alexandria Engineering Journal
Employing Sisko non-Newtonian model to investigate the thermal behavior of blood flow in a stenosis artery: Effects of heat flux, different severities of stenosis, and different radii of the artery
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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Semi Parametric Logistic Regression Model with the Outputs Representing Trapezoidal Intuitionistic Fuzzy Number
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In this paper, the fuzzy logic and the trapezoidal fuzzy intuitionistic number were presented, as well as some properties of the trapezoidal fuzzy intuitionistic number and semi- parametric logistic regression model when using the trapezoidal fuzzy intuitionistic number. The output variable represents the dependent variable sometimes cannot be determined in only two cases (response, non-response)or (success, failure) and more than two responses, especially in medical studies; therefore so, use a semi parametric logistic regression model with the output variable (dependent variable) representing a trapezoidal fuzzy intuitionistic number.

the model was estimated on simulati

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Studying the Chaotic Dynamics Using Rossler-Chua Systems Combined with A Semiconductor Laser
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     In this paper, two different chaotic dynamic systems are coupled using a semiconductor laser to produce a new chaotic system. These two chaotic systems are Rossler and Chua systems. X-dynamic of Rossler system was coupled optically using optical fiber as a carrier of signal with x, y, and z-dynamics of Chua system. The results were analyzed and the behavior of Chua system was found to be changing in time series which, in turn, changed the attractor. The Chua attractor was converted from double scroll to single scroll. The results obtained from connecting two different systems in chaotic behavior showed a remarkable increase in the bandwidth of Chua system. This increase in bandwidth opens up a wide field for many

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
the Polymer optical fiber sensor side-pumped with polymer clad doped lasing compounds
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Optical fibers were produced by the system manufactured for this purpose and then, PMMA core of polymer optical fiber (POF) and PMMA doped Rhodamine B (RhB) claddings were studied and determine their UV–vis absorption and emission. The study adopted the mechanism of lateral pumping of the product polymer optical fiber by using laser with 404 nm excitation to study optical specifications of the factory fiber. It was noted that there were blue shift in maximum peak wavelength in absorption and fluorescence from the doped polymer before use it as clad. The obtained results by using the doping polymer with (RhB) for clad the amplified spontaneous emission ASE seems in fluorescence study. The side excitation shows that there were no an over

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Publication Date
Mon Aug 01 2016
Journal Name
2016 38th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Selecting the optimal movement subset with different pattern recognition based EMG control algorithms
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Publication Date
Thu Dec 15 2022
Journal Name
Heat Transfer
The indirect solar dryers with innovative solar air heaters designs: A review article
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Abstract<p>The drying process is considered an effective technique for preserving foods and agricultural products from spoilage. Moreover, the drying process lessens the products' weight, volume, and packaging, which prompts a reduction in the products' transportation costs. The drying technique with solar energy represents an ancient method, still alluring due to solar energy abundance and cost‐effectiveness. In this article, the previous manuscripts concerned with studying and analyzing indirect solar dryer systems that utilize innovative solar air heaters (SAHs) are reviewed. The results and conclusions are discussed intensively to clarify the significance of utilizing this type of drying technique. The ef</p> ... Show More
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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
VARIATIONS OF WOOD ELEMENTS IN MAIN STEM OF ALBIZIA LEBBECK (L.) BENTH. GROWING IN BAGHDAD CITY, IRAQ
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    As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally.  Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of  height on specific gravity could be

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Performance Assessment using a model of the European Foundation for Quality Management (EFQM) A case study at an organization
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The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.

The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st

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Publication Date
Sat Jan 01 2022
Journal Name
Annals Of Biology
The Comparative Effect of Copper Oxide Nanoparticles and Copper Sulfate on Reproductive Hormones and Sperm Parameters in Mature Male Albino Mice
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