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
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Evaluation of some immunological aspects in iraqi pregnant women with toxoplasmosis
...Show More Authors

A total of 70 pregnant women with toxoplasmosis were studied to evaluate of some immunological aspects. The women were distributed into three groups: 37 women were IgG positive, 18 women were IgM positive and 15 women were IgG and IgM positive as well as 25 healthy women were considered as control group. Serum samples were collected and ELISA method was employed to assess levels of interleukins 4, 6, 10, Interferon gamma-induced protein 10 (IP-10), Granulocyte-macrophage colony-stimulating factor (GM-CSF) and Vascular endothelial growth factor (VEGF). As compared with control the levels of cytokines were significantly increased in serum of three pregnant women groups with toxoplasmosis and the highest increase was observed in the IgM positi

... Show More
View Publication
Scopus
Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Effectiveness of Deep Brain Stimulation in Iraqi Patients with Parkinson Disease
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Fri May 15 2020
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Urodynamic findings of bladder dysfunction in patients with Type 2 DM
...Show More Authors

Bladder dysfunction is one of the most common complications of diabetes, even exceeding nephropathy or peripheral neuropathy. Diabetic cystopathyaffects patients in both sexes, and its prevalence increases over time with diabetes; our concern is to evaluate the urodynamic findings of bladder dysfunction in diabetic patients.A cross sectional study conducted at Ghazi Al-Hariri Surgical specialized hospital during the period from the firsts of January 2018 to the end of Mar 2019, in which 118 diabetic patients (71 female and 47 male) with lower urinary tract symptoms were enrolled in the current study. The mean age (62±13) years old, 37.3% of patients presented with urgency as the main type of dysfunction. Diabetic cystopathy were fo

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Biochemical Action of Vaccines in Iraqi Patients with COVID-19 Infection
...Show More Authors

      The aim of the present study is to compare the biochemical action of the three vaccines taken in Iraq: Pfizer Biontech, AstraZeneca Oxford and Sinopharm based on biochemical parameters. Seventy COVID-19 Iraqi patients ( males and females ) were participated in the present study and classified into 7 groups : Gc :  COVID-19 patients ( without vaccine ) , Gp1: COVID-19 patients took one dose of Pfizer Biontech, Gp2 : COVID-19 patients took two doses of Pfizer Biontech, Ga1 : patients took one dose of AstraZeneca Oxford vaccine , Ga2: patients took two doses of AstraZeneca Oxford vaccine , Gs1 : patients took one dose of Sinopharm vaccine and Gs2:

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Bio-social Aspect with Cholelithiasis Patients in Baghdad City
...Show More Authors

Objective: To find out the relationship between the bio-social aspect with cholelithiasis patients and
demographic characteristics in Baghdad city.
Methodology: A purposive (non-probability) sample of (100) patients, from (20-70) years old, who were
selected from patients who were admitted to hospital at preoperative stage, from Gastroenterology and
Hepatology Hospital, Baghdad Teaching Hospital, Al-Yarmook Teaching Hospital, Al-Karama Teaching
Hospital, Teaching Hospital. A descriptive study was carried out from 25th of June 2004 to the end of October
2004.
An assessment form was constructed for the purpose of the study. Test-retest reliability was employed through
computation of Pearson correlation coefficient.

... Show More
View Publication Preview PDF
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Generalizations of Fuzzy k-ideals in a KU-algebra with Semigroup
...Show More Authors
Abstract<p>We present the notion of bipolar fuzzy k-ideals with thresholds (<italic>θ, λ</italic>) of a KU-algebra with semigroup and give some basic properties of this ideal. Also, we study some relations about a bipolar fuzzy k-ideal with thresholds (<italic>θ, λ</italic>) and a k-ideal of a KU-semigroup.</p>
View Publication
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Immunohistochemical Study of Natural Killer Cells in Patients with Bladder Cancer
...Show More Authors

Bladder cancer is the ninth most common malignancy all over the world. Immune picture is important in predicting clinical outcome with bladder cancer, so the aim of the present study was to investigate the number of killer cells in the tissue of the patients with the malignant and benign bladder cancer before treatment by using an antigen retrieval immunohistochemical method on archived bladder tumors tissue. In our study, the number of the patients tissue with malignant cancer that staining by immunohistochemistry of NK cells (20%) was lower than in benign (80%) (p≤0.01). The results of the present study were indicated that the lower level of the NK cells in the malignant tissues may be leads to impaired anti-tumor immune response tow

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Carbofuran with Diazotized Benzidine in Environmental Water Samples
...Show More Authors

A simple, rapid, accurate and sensitive spectrophotometric method has been developed for the determing carbamate pesticides in both pure and water samples. The method is appropriate for the determination of carbofuran in the presence of other ingredients that are usually available in dosage forms. The effect of organic solvents on the spectrophotometric properties of the azo dye and the structure of the resulting product have also been worked out and it is found to be 1:1 benzidine :carbofuran. The method can be successfully applied to determination of carbofuran in water samples. The method is based on diazotization of Benzidine (4, 4 – diamino biphenyl) with sodium nitrite and hydrochloric acid followed by coupling with carbofuran

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
A Study of some biochemical parameters in patients with &#61538;- thalassemia
...Show More Authors

Serum levels of iron,copper,ceruloplasmin and transferrine were estimated in three groups of patients with ?- thalassemia: 24 patients have splenectomy thalassemia major, 29 patients have non splenectomy thalassemia major and 19 patients have thalassemia intermedia , data were compared to normal and pathological controls (anemia and minor). There were significant increase in trace element levels in all studied groups of pateints as compared to normal and pathological controls. Also there were a significant increase in ceruloplasmin levels,While the result revealed that there were a significant decrease in transferrine levels in all groups of patients studied as compared to normal and pathological controls. The result also indicate that the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Histopathological changes of placenta in pregnant women complicated with pregestational diabetes
...Show More Authors

Scopus (2)
Scopus