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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
Thu Jul 31 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Relationship of maximum bite force with craniofacial morphology, body mass and height in an Iraqi adults with different types of malocclusion
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Background: Information concerning the maximum bite force in human population is important to clinical orthodontics. Additionally, the influence of bite force on the vertical stability of any treatment result is important. The new position of the dentition should be compatible with the dynamics of the muscular and occlusal forces in all planes. This study was conducted to 1) to measure and compare maximum bite force, body height and weight among normal occlusion and malocclusion groups (cl I,cl II,cl III) in both gender 2) to evaluate the correlation between bite force and craniofacial morphology, body height and weight. Materials and Methods: The sample consists of 100 Iraqi adult subjects aged 18-25 years. It was classified in to four gr

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Publication Date
Mon Feb 06 2023
Journal Name
Journal Of Toxicology
Zinc Chloride Can Mitigate the Alterations in Metallothionein and Some Apoptotic Proteins Induced by Cadmium Chloride in Mice Hepatocytes: A Histological and Immunohistochemical Study
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The heavy metal cadmium is extremely harmful to both humans and animals. Zinc supplementation protects the biological system and reduces cadmium-induced toxicity. This study aimed to determine whether zinc chloride (ZnCl2) could protect male mice with the damaged liver induced by cadmium chloride (CdCl2). The protective role of zinc chloride and expression of the metallothionein (MT), Ki-67, and Bcl-2 apoptotic proteins in hepatocytes were studied after subchronic exposure of mice to cadmium chloride for 21 days. Thirty male mice were randomly categorized into 6 groups (5 mice/group) as follows: a control group that did not receive any treatment, a group given ZnCl2 at 10 mg/kg alone, and two groups received ZnCl2 (10 mg/kg) i

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Comparison between RSA and CAST-128 with Adaptive Key for Video Frames Encryption with Highest Average Entropy
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Encryption of data is translating data to another shape or symbol which enables people only with an access to the secret key or a password that can read it. The data which are encrypted are generally referred to as cipher text, while data which are unencrypted are known plain text. Entropy can be used as a measure which gives the number of bits that are needed for coding the data of an image. As the values of pixel within an image are dispensed through further gray-levels, the entropy increases. The aim of this research is to compare between CAST-128 with proposed adaptive key and RSA encryption methods for video frames to determine the more accurate method with highest entropy. The first method is achieved by applying the "CAST-128" and

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Publication Date
Mon Feb 12 2024
Journal Name
Journal Mustansiriyah Of Sports Science
Standardization test for the measurement of offensive basketball composite skills(16) years
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Summary of the researchThe style of playing in basketball, represented by the performance of complex movements as a result of the rapid movement and changing positions is one of the advantages of this game, which adds beauty and excitement to this game, so it was necessary for players to use forms of mobility and complex skills mixed with precision and speed, In the attack to overcome the difficult positions defenders are trying to impose on the attacking team.Complex offensive skills in basketball are difficult skills that a player can not easily perform so they need to be specially trained to handle those situations so that the player can use them in difficult situations.The research community represented a sample of Baghdad players for t

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Publication Date
Mon Jun 01 2020
Journal Name
Test Engineering & Management
The Effects of Annealing on SnSe Thin Films for Solar Cells Applications
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The structure, optical, and electrical properties of SnSe and its application as photovoltaic device has been reported widely. The reasons for interest in SnSe due to the magnificent optoelectronic properties with other encouraging properties. The most applications that in this area are PV devices and batteries. In this study tin selenide structure, optical properties and surface morphology were investigated and studies. Thin-film of SnSe were deposit on p-Si substrates to establish a junction as solar cells. Different annealing temperatures (as prepared, 125,200, 275) °C effects on SnSe thin films were investigated. The structure properties of SnSe was studied through X-ray diffraction, and the results appears the increasing of the peaks

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Publication Date
Tue Sep 09 2014
Journal Name
Iosr Journal Of Mathematics (iosr-jm)
An Efficient Shrinkage Estimator for the Parameters of Simple Linear Regression Model
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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improving the Activity of NiO-NiFe2 Catalyst by Na2O for Phenol Synthesis
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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
The effects of laser intensities on nonlinear properties for Ag nanoparticles colloid
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A huge potential from researchers was presented for enhancing the nonlinear optical response for materials that interacts by light. In this work, we study the nonlinear optical response for chemically prepared nano- fluid of silver nanoparticles in de-ionized water with TSC (Tri-sodium citrate) protecting agent. By the means of self-defocusing technique and under CW 473 nm blue laser, the reflected diffraction pattern were observed and recorded by CCD camera. The results demonstrate that, the Ag nano-fluid shows a good third order nonlinear response and the magnitude of the nonlinear refractive index was in the order of 10−7 cm2/W. We determine the maximum change of the nonlinear refractive index and the related phase shift for the mat

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Publication Date
Fri Jan 01 2010
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Evaluation of The Nuclear Data on(α,n)Reaction for Natural Molybdenum
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The cross section evaluation for (α,n) reaction was calculated according to the available International Atomic Energy Agency (IAEA) and other experimental published data . These cross section are the most recent data , while the well known international libraries like ENDF , JENDL , JEFF , etc. We considered an energy range from threshold to 25 M eV in interval (1 MeV). The average weighted cross sections for all available experimental and theoretical(JENDL) data and for all the considered isotopes was calculated . The cross section of the element is then calculated according to the cross sections of the isotopes of that element taking into account their abundance . A mathematical representative equation for each of the element

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Publication Date
Thu Jan 11 2024
Journal Name
Research Square
Exploring the Potential of Terrestrial Isopoda, Porcellionides cingendus, for Assessing Environmental Sustainability
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Abstract<p><bold>Introduction:</bold> Environmental sustainability is crucial for maintaining diverse and productive biological systems. Terrestrial isopods, such as Porcellionides cingendus, are known for their environmentally friendly characteristics and adaptability. This study explores the potential of <italic>P. cingendus</italic> in improving environmental sustainability. <bold>Methods:</bold> Samples of P. cingendus were collected from various locations and reared in controlled environments. Waste consumption efficiency was evaluated by measuring the consumption of various cellulosic wastes over 15 days. Statistical analysis was performed using One-Way ANOVA. <jat></jat></p> ... Show More
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