Preferred Language
Articles
/
jeasiq-711
" Forecasting Future Cash Flows Using the Metrics of Cash Flow and the Accounting Return "
...Show More Authors

Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of cash flows, because the information related to the cash flows for any economic unit useful in providing users of financial statements necessary basis to measure the ability of the unit to generate cash or cash equivalents, and the needs of the unit for the use and benefit of those cash flows.

At the level of the Iraqi environment, there is no indication to the economic units work forecasts cash flows, as the decisions made by whether decisions to grant credit or investment decisions are often based on personal experience for managers and decision makers in banks. This research aims to provide an indication (or indicators) from the heart of the financial statements (specifically income statement and statement of cash flows) from which to forecasting extent positive or negative future cash flows of  a particular economic unit, and this index is available to all interested parties, whether the same economic units or current and potential customers with these units.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Experimental Investigation of a Single Basin -Single Slope Solar Still Coupled with Evacuated Tube Solar Collector
...Show More Authors

This work is an experimental investigation for single basin-single slope solar still coupled with an evacuated tube solar collector. The work is carried out under the climatic conditions of Baghdad city (33.2456º North and East latitude, 44.3337º longitude) through certain days of the months of the year 2019 to study the impact of using evacuated tube solar collector on the daily productivity and efficiency under the outdoors climatic conditions. It was found that using the evacuated tube solar collector increase daily productivity from 2.175 kg/  to 2.95 kg/ for 9 hours (35.63 %) for clear days, also an enhancement about 10.97 % in daily efficiency.

View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Oct 14 2019
Journal Name
Applied Sciences
Synthesis of Novel Heteroatom-Doped Porous-Organic Polymers as Environmentally Efficient Media for Carbon Dioxide Storage
...Show More Authors

The high carbon dioxide emission levels due to the increased consumption of fossil fuels has led to various environmental problems. Efficient strategies for the capture and storage of greenhouse gases, such as carbon dioxide are crucial in reducing their concentrations in the environment. Considering this, herein, three novel heteroatom-doped porous-organic polymers (POPs) containing phosphate units were synthesized in high yields from the coupling reactions of phosphate esters and 1,4-diaminobenzene (three mole equivalents) in boiling ethanol using a simple, efficient, and general procedure. The structures and physicochemical properties of the synthesized POPs were established using various techniques. Field emission scanning elect

... Show More
View Publication
Scopus (15)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Losartan versus Enalapril on Serum Uric Acid Levels in Hypertensive Patients with Metabolic Syndrome
...Show More Authors

To investigate the effects of losartan and enalapril on serum uric acid in hypertensive patients with metabolic syndrome, one hundred and twenty six newly diagnosed mild hypertensive patients, having markers of metabolic syndrome included  in the study. The patients were divided into two groups. Group 1 (60 patients) was given losartan (50 mg/ day) and group 2 (66 patients)  enalapril (20 mg/ day) for a duration of 2 months. A control group of seventy apparently healthy individuals were included. Metabolic syndrome was diagnosed according to diagnostic criteria of metabolic syndrome related to the American National Cholesterol Education Program-Adult Treatment Panel III. Serum uric acid levels were measured bef

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Toxicity analysis of Ag/Au core/shell nanoparticles synthesizes via seed-growth on blood human components
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Thu Oct 07 2021
Journal Name
Bioremediation Journal
Bioremediation of real-field slaughterhouse wastewater associated with power generation in algae-photosynthetic microbial fuel cell
...Show More Authors

View Publication
Crossref (8)
Clarivate Crossref
Publication Date
Tue May 30 2017
Journal Name
Environmental Earth Sciences
Purification of aqueous solutions from Pb(II) by natural bentonite: an empirical study on chemical adsorption
...Show More Authors

View Publication
Scopus (15)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Significance of Salivary miRNA 21 Determined by Real Time PCR in Patients with Squamous Cell Carcinoma
...Show More Authors

Background: Salivary biomarkers, a non-invasive alternative method to serum and tissue based biomarkers and it is consider as an effective modality for early diagnosis. Salivary microRNA 21, a nucleotide biomarker, was reported to increase in patients with oral squamous cell carcinoma. This study was conducted to measure the fold change of microRNA 21 in stimulated saliva and to study its association with smoking and occurrence of oral squamous cell carcinoma. Materials and methods: A 20 patients with oral squamous cell carcinoma who used to be smokers was included in addition to 40 control subjects (20 smokers and 20 non- smokers health looking subjects). Stimulated saliva was collected under standardized condition. Salivary microRNA 21 wa

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Iraqi Journal Of Hematology
Comparison of circulating matrix metalloproteinase-2 levels in untreated acute myeloid leukemia patients with remission status
...Show More Authors

The study aimed to evaluate the level of MMP‑2 in acute myeloid leukemia (AML) patients in comparison with that in remission status, and healthy subjects, and to find its correlation with hematologic parameters. This study included sixty newly diagnosed AML patients. Remission status was assessed after induction chemotherapy. The overall survival (OS) was determined after 6 months. The plasma MMP‑2 level was measured at diagnosis by enzyme immunoassay. Twenty‑eight healthy individuals were recruited as a control group. Plasma MMP‑2 was higher in AML patients than in healthy individuals (P = 0.005). The level of MMP‑2 was much higher in the M5 subtype than in the other subtypes (P = 0.0001). There was no statistically significant d

... Show More
View Publication
Crossref (2)
Clarivate Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Dietary Habits for Adolescent Girls Diagnosed with Iron Deficiency Anemia in Kirkuk Secondary Schools
...Show More Authors

Objective(s): To assess the eating habits of adolescent females with iron deficient anemia.

Methodology: This study employed a quantitative research, descriptive evaluation design.The study was carried out on adolescent girls attending Kirkuk secondary school, period from 11 April to 27 December 2022. A non- probability (Purposive) sample has been applied to obtain the study goals. The study sample was (62) student who participate in the study.

Results: Pre-test results from the study revealed that 54.8% of students had moderate IDA. While the students' iron levels returned to normal in the posttest (53.2%). The majority of students (59.7%) had poor eatin

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Pre-column dervatization of amino acids from nigella sativa L seed hydrolysates by reversed phase HPLC
...Show More Authors

A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

... Show More
View Publication Preview PDF
Crossref (1)
Crossref