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 Apr 15 2023
Journal Name
Iraqi Journal Of Science
Ecological observations on two species of Gastropoda (Family Hygromiidae) : Monacha cantiana and Candidula gigaxii In three central Iraq provinces
...Show More Authors

This study was carried out on two species of the Hygromiidae family Monacha
cantiana and Candidula gigaxii collected from six sites in three central Iraq
provinces (Baghdad , Babylon and Karbala) . A total of 1318 individuals of Monacha
cantiana and 173 of Candidula gigaxii have been examined during the study period
from October 2013 to July 2014.The study included estimation of species relative
abundance, population density and relationship with some physico- chemical
properties of the soil; temperature, moisture and pH.
The Monacha cantiana was present at all sites but with varying numbers, while
Candidula gigaxii was confined to only three sites: Aljadiriyah and Zafaraniya at
Baghdad, and Hindiya dam at Baby

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
The Phenomenon of Phonological Follow in Al-Amali Abi Ali Al-Qali’s Book (seq.356 Hijri): A Phonological Study: هند فاضل عباس
...Show More Authors

This research discusses the verbal follow phenomenon in Al-Amali Abi Al-Qali’s book (seq.356 Hijri). It aims to limit the examples of this phenomenon in the book, and  examine it phonologically. Accordingly, the researcher adopted the analaytical descriptive approach, taking into account Al-Rawi’s letter when ordering the verbal follow-based examples, and the order they took in the book in question. The purposes behind this phonological study of verbal follow in Al-Amali’s book are to: reach the sounds which Arabs prefer in the process of following, confirm different beautiful and desirable senses, have easy and speedy pronunciation, maintain harmony between adjacent sounds, count the sounds that occur at the beginning of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological Distress in Women upon Coping with Breast Cancer: Coping with Breast Cancer
...Show More Authors

Objective(s): To determine the impact of psychological distress in women upon coping with breast cancer.

Methodology: A descriptive design is carried throughout the present study. Convenient sample of (60) woman with breast cancer is recruited from the community. Two instruments, psychological distress scale and coping scale are developed for the study. Internal consistency reliability and content validity are obtained for the study instruments. Data are collect through the application of the study instruments. Data are analyzed through the use of descriptive statistical data analysis approach and inferential statistical data analysis approach.

Results: The study findings depict that women with breast cancer have experien

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Adaptive Satellite Image Classification Technique for Al habbinya Region West of Iraq
...Show More Authors

   Developing a new adaptive satellite images classification technique, based on a new way of merging between regression line of best fit and new empirical conditions methods. They are supervised methods to recognize different land cover types on Al habbinya region. These methods should be stand on physical ground that represents the reflection of land surface features.      The first method has separated the arid lands and plants. Empirical thresholds of different TM combination bands; TM3, TM4, and TM5 were studied in the second method, to detect and separate water regions (shallow, bottomless, and very bottomless). The Optimum Index Factor (OIF) is computed for these combination bands, which realized

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Building Geological Model for Tertiary Reservoir of Exploration Ismail Oil Field, North Iraq
...Show More Authors

Geologic modeling is the art of constructing a structural and stratigraphic model of a reservoir from analyses and interpretations of seismic data, log data, core data, etc. ‎[1].

   A static reservoir model typically involves four main stages, these stages are Structural modeling, Stratigraphic modeling, Lithological modeling and Petrophysical modeling ‎[2].

   Ismail field is exploration structure, located in the north Iraq, about 55 km north-west of Kirkuk city, to the north-west of the Bai Hassan field, the distance between the Bai Hassan field and Ismael field is about one kilometer ‎[3].

   Tertiary period reservoir sequences (Main Limestone), which comprise many economica

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 03 2013
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
New adaptive satellite image classification technique for al Habbinya region west of Iraq
...Show More Authors

Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Structural Reservoir Characterization of Akkas Gas Field, Western Iraq: Implications for Hydrocarbon Recovery
...Show More Authors

     Akkas Field is a structural trap with a sandstone reservoir that contains proven gas condensate. The field is a faulted anticline that consists of the Ordovician Khabour Formation. The objective of this research is to use structural reservoir characterization for hydrocarbon recovery. The stratigraphic sequence of the Silurian and older strata was subjected to an uplift that developed a gentle NW-SE trending anticline. The uplifting and folding events developed micro-fractures represented by tension cracks.  These microfractures, whether they are outer arc or release fractures, are parallel to the hinge line of the anticline and perpendicular to the bedding planes. The brittle sandstone laye

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Comparison between Dipole-dipole and Pole-dipole Arrays in Delineation of Subsurface Weak Zones Using 2D Electrical Imaging Technique in Al- Anbar University, Western Iraq
...Show More Authors

The presence of natural voids and fractures (weak zones) in subsurface gypsiferous soil and gypsum, within the University of Al-Anbar, western Iraq. It causes a harsher problem for civil engineering projects. Electrical resistivity technique is applied as an economic decipher for investigation underground weak zones. The inverse models of the Dipole-dipole and Pole-dipole arrays with aspacing of 2 m and an n-factor of 6 clearly show that the resistivity contrast between the anomalous part of the weak zone and the background. The maximum thickness and shape are well defined from 2D imaging with Dipole-dipole array, the maximum thickness ranges between 9.5 to 11.5 m. It is concluded that the 2D imaging survey is a useful technique and more

... Show More
View Publication Preview PDF
Scopus (17)
Crossref (3)
Scopus Crossref
Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Anaerobic Digestion and Codigestion of Chlorella Vulgaris Microalgae Biomass with Wastewater Sludge and Dairy Manure for Biogas Production
...Show More Authors

Abstract

 

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH4 and CO2). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A Study Of Corrosion Inhibition Of Low Carbon Steel In Washing Water Of Crude Oil Solution In The Presence Of Folic Acid
...Show More Authors

The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range (30–70)°C .The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature. Folic acid had on inhibiting effect on the corrosion of low carbon steel in washing water at a concentration (5× 10-4-- 5× 10-3 ) mol/dm3 over the temperature range (30–70)°C. Values of the protection efficiency were calculated from the corrosion current density .From the general results for this study, it can be seen that thermodynamic and kinetic function were also calculated (?G, ?S, ?H and Ea )

... Show More
View Publication Preview PDF
Crossref (2)
Crossref