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 30 2022
Journal Name
Iraqi Journal Of Science
Detection of some CC Chemokine Ligands in Patients with Cutaneous Leishmaniasis
...Show More Authors

     Cutaneous leishmaniasis (CL) is an endemic parasitic disease found in many provinces of Iraq. The immune system plays a crucial role in the development or healing of lesions through chemotactic cytokine activity. This study was aimed to detect the levels of two chemokine ligands (CCL2 and CCL5) in Iraqi patients suffering from dermal ulcers, caused by cutaneous leishmaniasis. It was measured in pre and post-treatment state of Pentostam (Pentavalent Antimony 100 mg). Blood serum concentrations of CCL2, CCL5 were measured by enzyme-linked immunosorbent assay among newly infected patients, two-trial treatment patients and three-trial treatment patients, in comparison with the control group. The result indicated a significant differ

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology. Vol 14 (2
Psychosocial Consequences of Children with Idiopathic Growth Hormone Deficiency in Baghdad
...Show More Authors

Scopus
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Study of Humoral Immune Response In Children Infected With Visceral Leishmaniasis
...Show More Authors

40 blood sample were taken from children infected with kala-azar at age less than ten years, who were admitted to El-Eskan child hospital, and central health laboratory in Baghdad. At the same time 15 sample collected from healthy child for comparing. During research estimated immunoglobulins level ( IgG, IgM, IgA) and (IFAT) IFAT test recorded a higher indicate antibodies level witch was synergistic with infected severity, the stander level of antibodies arrange between 1/16, 1/32 and 1/64 that means it graduate from the lowest one 1/16 into the highest one 1/64 within groups. During infectious the IgG ,IgM level recorded the higher level (2012.9 mg/dl) and (154.3 mg/dl) compared to the control group (874.3 mg/dl),

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Interactions of some metal ions with Nitrogenous bases present in Nucleotides
...Show More Authors

Acidity constants at 30co and 0.125 ionic strength have been determined for the Nitrogous bases of nucleic acid; cytocine, uarcil and thymine, and found to be 3.55 x10-19 , 1.44 x10 -19 and 7.24 x10 -20 respectively. Stability constants of these bases with Thorium and uranyl ions have been determined. Results showed that metal ions Thorium and uranyl ions behave as hard acids and the nitrogenum bases behave as Hard bases according to Pearson's definition .Hardness – softness parameters for these ligands were calculated ,stability constants of complexes with metal ions could be arranged as follows :- Cytosine > Uracil > Thymine .

View Publication Preview PDF
Crossref
Publication Date
Mon Mar 06 2023
Journal Name
Pakistan Journal Of Medical And Health Sciences
Vitamin D Status in Sample of Iraqi Women with Autoimmune Thyroiditis
...Show More Authors

The most common cause of acquired thyroid dysfunction is autoimmune thyroid disease (AITD), which most commonly manifests as Hashimoto's thyroiditis (HT) or Graves' disease (GD). The importance of vitamin D (vit D) as an immune modulator has recently been emphasized in several types of disorders. However, its significance in thyroid illnesses is not fully understood. The purpose of this study is to investigate how vitamin D affects the pathophysiology of hyperthyroidism and hypothyroidism in Iraqi women. One hundred Iraqi women with age ranged from 18 to 60 years participate in this research, 50 of them were hypothyroidism patients, 30 were hyperthyroidism patients and the other 20 were euthyroidism served as controls. Blood samples

... Show More
View Publication
Crossref
Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
The Best Efficient Solutions for Multi-Criteria Travelling Salesman Problem Using Local Search Methods
...Show More Authors

     In this research, we propose to use two local search methods (LSM's); Particle Swarm Optimization (PSO) and the Bees Algorithm (BA) to solve Multi-Criteria Travelling Salesman Problem (MCTSP) to obtain the best efficient solutions. The generating process of the population of the proposed LSM's may be randomly obtained or by adding some initial solutions obtained from some efficient heuristic methods. The obtained solutions of the PSO and BA are compared with the solutions of the exact methods (complete enumeration and branch and bound methods) and some heuristic methods. The results proved the efficiency of PSO and BA methods for a large number of nodes ( ). The proposed LSM's give the best efficient solutions for the MCTSP for

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Study the Shielding Properties against Gamma-rays for Epoxy Resin Reinforced by Different materials
...Show More Authors

In the present work the Buildup factor for gamma rays were studied in shields from epoxy reinforced by lead powder and by aluminum powder, for NaI(Tl) scintillation detector size ( ×? ), using two radioactive sources (Co-60 and Cs-137). The shields which are used (epoxy reinforced by lead powder with concentration (10-60)% and epoxy reinforced by aluminum powder with concentration (10-50)% by thick (6mm) and epoxy reinforced by lead powder with concentration (50%) with thick (2,4,6,8,10)mm. The experimental results show that: The linear absorption factor and Buildup factor increase with increase the concentration for the powders which used in reinforcement and high for aluminum powder than the lead powder and decrease with inc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Computer Applications
Enhancing the Delta Training Rule for a Single Layer Feedforward Heteroassociative Memory Neural Network
...Show More Authors

In this paper, an algorithm is suggested to train a single layer feedforward neural network to function as a heteroassociative memory. This algorithm enhances the ability of the memory to recall the stored patterns when partially described noisy inputs patterns are presented. The algorithm relies on adapting the standard delta rule by introducing new terms, first order term and second order term to it. Results show that the heteroassociative neural network trained with this algorithm perfectly recalls the desired stored pattern when 1.6% and 3.2% special partially described noisy inputs patterns are presented.

Publication Date
Fri Mar 01 2024
Journal Name
Partial Differential Equations In Applied Mathematics
A hybrid technique for solving fractional delay variational problems by the shifted Legendre polynomials
...Show More Authors

This study presents a practical method for solving fractional order delay variational problems. The fractional derivative is given in the Caputo sense. The suggested approach is based on the Laplace transform and the shifted Legendre polynomials by approximating the candidate function by the shifted Legendre series with unknown coefficients yet to be determined. The proposed method converts the fractional order delay variational problem into a set of (n + 1) algebraic equations, where the solution to the resultant equation provides us the unknown coefficients of the terminated series that have been utilized to approximate the solution to the considered variational problem. Illustrative examples are given to show that the recommended appro

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Double-Staged Syndrome Coding Scheme for Improving Information Transmission Security over the Wiretap Channel
...Show More Authors

This paper presents a study of a syndrome coding scheme for different binary linear error correcting codes that refer to the code families such as BCH, BKLC, Golay, and Hamming. The study is implemented on Wyner’s wiretap channel model when the main channel is error-free and the eavesdropper channel is a binary symmetric channel with crossover error probability (0 < Pe ≤ 0.5) to show the security performance of error correcting codes while used in the single-staged syndrome coding scheme in terms of equivocation rate. Generally, these codes are not designed for secure information transmission, and they have low equivocation rates when they are used in the syndrome coding scheme. Therefore, to improve the transmiss

... Show More
View Publication Preview PDF
Crossref