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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
Sat Dec 01 2018
Journal Name
Proceedings Of International Structural Engineering And Construction
ON THE REDUCTION OF PRESTRESSING FORCE NEAR SUPPORTS IN PARTIALLY PRESTRESSED CONCRETE FLEXURAL MEMBERS
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Straight tendons in pretensioned members can cause high-tensile stresses in the concrete extreme fibers at end sections because of the absence of the bending stresses due to self-weight and superimposed loads and the dominance of the moment due to prestressing force alone. Accordingly, the concrete tensile stresses at the ends of a member prestressed with straight tendons may limit the service load capacity of the member. It is therefore important to establish limiting zone in the concrete section within which the prestressing force can be applied without causing tension in the extreme concrete fibers. Two practical methods are available to reduce the stresses at the end sections due to the prestressing force. The first method based

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Publication Date
Sun Dec 02 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Estimation of the Rock Mechanical Properties Using Conventional Log Data in North Rumaila Field
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Hydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined. There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements. The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more accurate t

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Oral And Maxillofacial Surgery
Pain Reduction in Extensive Apical Surgery of the Anterior Maxilla: A Comparative Clinical Study
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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Evaluation the levels of Plasma Interleukins (IL-8, IFN-?, IL-10) in Preeclamptic Pregnancies
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This study is to evaluate plasma levels of several cytokines in preeclamptic pregnancies compared to those of healthy pregnancies. Ninety pregnant women with preeclampsia (37 mild & 53 severe) and thirty healthy pregnant women were enrolled in the study. Blood samples were taken and plasma levels of IL-8, IL-10, and IFN-? were measured by enzyme-linked immunosorbent assay (ELISA). Preeclamptic women and their severe cases but not mild cases had significantly (P<0.05) increased levels of plasma IL-8, and IFN-? as compared with healthy pregnancies. By contrast, plasma levels of IL-10 was significantly (P<0.05) increased in healthy pregnant women as compared to all groups of preeclampsia. Preeclampsia is associated with an imbalance betwe

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Publication Date
Fri May 30 2025
Journal Name
Surabaya Medical Journal
Exploring Dental Students' Perspectives: The Impact of Hybrid Learning in a Post-Pandemic World
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Background: The pandemic crisis prompted the world to adopt unexpected approaches to continue life as normally as possible. The education sector, including professors, students, and the overall teaching system, has been particularly affected. Objective: This study seeks to evaluate the benefits, challenges, and strategies related to COVID-19 from the perspectives of college students, particularly those in higher education in Iraq. Method: The online survey questionnaire was distributed via Google Forms and specifically aimed at undergraduate dental students. Results: A total of 348 students participated in the survey. There was a significant correlation (P > 0.01) between student satisfaction with hybrid learning and their experi

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Ultrasound Guided Core Needle Biopsy in The Diagnosis of Suspicious Breast Lesions: Radiologist’s perspectives
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Background: Ultrasound guided core needle biopsy is becoming a gold standard in the work up of suspicious breast lesion. In Iraq, radiologists are not taking the lead in core needle biopsy performance.

Objectives: To evaluate the radiologist performance of core needle biopsy highlighting the precession and accuracy of the procedure, the concordance of ultrasound and histopathology, and identifying challenges facing the radiologist during the procedure.

Subjects and Methods: A prospective study involving a total of 50 patients with ultrasound (US) BIRADS IV or V.  Ultrasound guided core needle biopsy was performed for each patient. Surgical pathol

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Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Improvement the corrosion Behavior of Titanium by Nanotubular Oxide in a simulated saliva solution
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Abstract<p>The corrosion behavior of Titanium in a simulated saliva solution was improved by Nanotubular Oxide via electrochemical anodizing treatment using three electrodes cell potentiostat at 37°C. The anodization treatment was achieved in a non-aqueous electrolyte with the following composition: 200mL ethylene glycol containing 0.6g NH4F and 10 ml of deionized water and using different applied directed voltage at 10°C and constant time of anodizing (15 min.). The anodized titanium layer was examined using SEM, and AFM technique.</p><p>The results showed that increasing applied voltage resulted in formation titanium oxide nanotubes with higher corrosion resistance </p> ... Show More
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Publication Date
Tue Oct 01 2024
Journal Name
Separation And Purification Technology
A comprehensive review on the use of Ti3C2Tx MXene in membrane-based water treatment
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Publication Date
Tue Sep 24 2024
Journal Name
Arab World English Journal
A Critical Discourse Analysis of Women’s Representation in Maysaloon Hadi’s Novel The Black Eyes
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This study applies a discourse analysis framework to explore the portrayal of women in Maysloon Hadi’s novel (The Black Eyes) (2011), using Critical Discourse Analysis (CDA) and Norman Fairclough’s tri-dimensional model (1989) as the analytical foundation. It investigates the roles and challenges women face in the novel. While there is growing interest in the portrayal of women in literature, Iraqi literature—especially from the perspective of Iraqi women writers remains underexplored. Hadi’s *The Black Eyes* provides a unique case to examine this intersection. Despite the novel’s rich narrative, which offers insight into Iraqi women’s lives, there is a lack of comprehensive CDA to understand how its language constructs

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study on Vanadium Recovery from Spent Catalyst Used in the Manufacture of Sulfuric Acid
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Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

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