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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
Sun Oct 01 2017
Journal Name
Journal Of Alloys And Compounds
Probing the effects of thermal treatment on the electronic structure and mechanical properties of Ti-doped ITO thin films
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
The Effect of Au Nanoparticles on the Structural and Optical Properties of (NiO:WO3) Thin Films Prepared by PLD Technique
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      In the present investigation, (NiO:WO3 ) thin films were deposited at RT onto glass substrates  using PLD technique employing focused Nd:YAG laser beam at 600 mJ with a frequency second radiation at 1064 nm (pulse width 9 ns) repetition frequency (6 Hz), for 400 laser pulses incident on the target surface .The structural, morphological and optical properties of the films doped with  different concentration of  Au content (0.03, 0.05, and 0.07) were examined with X-ray diffractometer(XRD), Atomic Force Microscope(AFM) , UV–Vis spectrophotometer . The results show that the films were amorphous with small peaks appearing when doped with AuNPs . The XRD peaks of the deposited NiO:WO3 were enhanced with increasing t

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
The role of annealing temperature on the optical energy gap and Urbach energy of Se:2%Sb thin films
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The optical energy gap(Eopt) and the width of the tails of localized states in the band gap (?E) for Se:2%Sb thin films prepared by thermal co-evaporation method as a function of annealing temperature are studied in the photon energy range ( 1 to 5.4)eV.Se2%Sb film was found to be indirect transition with energy gap of (1.973,2.077, 2.096, 2.17) eV at annealing temperature (295,370,445,520)K respectively. The Eopt and ?E of Se:2%Sb films as a function of annealing temperature showed an increase in Eopt and a decrease in ?E with increasing the annealing temperature. This behavior may be related to structural defects and dangling bonds.

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of different root canal irrigants on the push-out bond strength of AH plus and Bioceramic sealers
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Background: The bond strength of endodontic sealers with dentin is a very important property for maintaining the integrity and seal of the root canal filling. The aim of this study was to evaluate and compare the effect of various irrigants (QMix, 17% EDTA and 2.5% NaOCl) on the push-out bond strength of AH plus and Bioceramic sealers. Materials and methods: Forty eight freshly extracted maxillary first molars human teeth with striaght palatal root were used in the study. The collected samples were randomly divided into three groups of equal sample size (n=16), according to the final irrigation regimen as follows: Group (1): QMix 2 in 1, Group (2): 17% ethylenediaminetetraacetic acid, Group (3): 2.5% sodium hypochloride. All samples were

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
Recent Development-1 of CADTEL Software: The Resolution and Focusing Parameters Affecting at the Properties of Electron Magnetic Lenses
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     Computer Aided Designing Tools of Electron Lenses (CADTEL) is a software packages cares about design, compute and plot simultaneously of the objective and projector properties of electron magnetic lenses. The developments in CADTEL software leads to contain a large fields and methods, adding to previous publish in 2013. The current improvement  is inserting of some  important parameters which are the resolution and focusing parameters. These parameters are angular semi-angle (α), focusing power (β), resolution limit (δ), image rotation (θ), spherical aberration (Cs), defocus (ΔZ), wave aberration (Χwab), depth of field (Dfld), and depth of focus (Dfoc) a

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The reality of religious tourism publications design and ways of developing The upper threshold model: صادق هاشم حسن الموسوي
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Tourism is one of the most important sources of income of economic key countries in the world so are imports of tourism for some countries a source of income is not significant of the total revenues of States. Making those countries, and those countries a destination for visitors, and here should be interest in the Wealth and cultural heritage that distinguishes Islamic countries in general, and Iraq in particular, must be placed specialist studies in all areas for the development of this area of tourism, especially religious tourism to achieve a desired and desired of such research.It is the most important ways to develop tourism in general and religious tourism is of particular publications, advertising, and is important for us in this

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
The A Comparative Study of the Adsorption of Crystal Violet Dye from Aqueous Solution on Rice Husk and Charcoal
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            In this work, the adsorption of crystal violet dye from aqueous solution on charcoal and rice husk has been investigated, where the impact of variable factors (contact time; the dosage of adsorbent, pH, temperature, and ionic strength) have been studied. It has been found that charcoal and rice husk have an appropriate adsorption limit with regards to the expulsion of crystal violet dye from fluid arrangements. The harmony adsorption is for all intents and purposes accomplished in 45 min for charcoal and 60 min for rice husk. The amount of crystal violet dye adsorbed (0.4 g of charcoal and 0.5 g of rice husk) increased with an increasing pH and the value of 11 is the best

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Impact of geographical locations of the water treatment plants in Baghdad City on quality of supplied water
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In this study, the water treatment plants located on the Tigris River within Baghdad city were subjected to qualitative and quantitative assessments. Based on location, the plants from upstream to downstream are Al-Karkh, East Tigris, Al-Karamah, Al-Wathbah, Al-Wehdah, Al-Kadiseyah, Al-Dora, and Al-Rashid. Data from 2009 to 2020 on the turbidity, total dissolved solids, Alkalinity, hardness, chloride, calcium, and temperature were used in the qualitative assessment while data on the treated water production and population served were used in the quantitative assessment. The above Data was acquired from the Municipality of Baghdad. The turbidity was mainly used as a fair gauge to assess the performance of the water treatment plants in Baghda

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Publication Date
Thu Sep 02 2010
Journal Name
Journal Of Kerbala University
N3O3 Hexanuclear Complexes type are Synthesized and Characterised from the reaction of Diphenylmonoxime with (Mn(II) ,Co(II) ,Ni(II) ,Cu(II) ,Zn(II) , and Hg(II) ) ions.
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The new Hexadentate complexes type [M(H3L3)]K were prepared from the condensation reaction of Diphenylmonoxime and KOH with (Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II)) in methanol with 3:1 ligand : metal ratio to give a series of new complexes of the general formula [M(H3L3)]K (where: M(II) = Mn ,Co ,N ,Cu ,Zn and Hg).All compounds have been Characterized by spectroscopic methods [I.R, U.v-Vis, atomic absorption and microanalysis (C.H.N) along with conductivity measurements. The stability constant K and Gibbs free energy ∆G were calculated for [Co (H3L3)] K, [Ni (H3L3)] K and [Cu (H3L3)] K and complexes using spectrophotometer method. The obtained values indicate that these complexes stable in their solution. From the above data

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