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Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be chosen method statements additional to financial statements, the statement of the reasons for the interest at fair value and the appropriateness of fair value in the decision-making, research found that the fair value of one of the measures most appropriate to take decisions and also that the principle of historical cost is the measure most reliable but it is not appropriate to take decisions because of information that The events provided by the principle of the past, so the information from those historic events.

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Publication Date
Fri Jan 01 2010
Journal Name
Al- Mustansiriya J. Sci
Synthesis and Characterization of Mixed Ligand Complexes of Some Transition Metals with Alanine and 8-Hydroxyqinoline
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The mixed ligand complexes of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II) with alanine and 8-hydroxyqinoline (Oxine) were synthesized and characterized by FT-IR ,spectra electronic, flam-AAS] along with conductivity measurements , solubility , melting point, magnetic susceptipibility.The synthesized complexes were tested in vitro for antimicrobial activity. The results obtained indicated that some of these complexes are more active than with others.

Publication Date
Thu May 02 2013
Journal Name
Diyala Journal For Pure Sciences
Synthesis and Characterization of Mixed Ligands of Dithizone and Schiff Base Complexes with Selected Metal Ions.
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Salicylaldehyde was react with 4-amino-2,3-dimethyl-1-phenyl-3-pyrazoline-5-on to produce the Schiff base ligand 2,3-dimethyl-1-phenyl-4-salicylidene-3-pyrazoline-5-on (L). The prepared ligand was identified by Microelemental Analysis, and FT.IR, UV-Vis spectroscopic techniques. A new complexes of Fe(III),Co(II),Ni(II),Cu(II),Ce(III) and Pb(II) with mixed ligands of dithizone (DTZ) and Schiff base were prepared in aqueous ethanol with a 2:2:1 M:L:DTZ. The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. In addition biological activity of the ligands and complexes against two selected type of bacteria

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Publication Date
Fri Jun 01 2018
Journal Name
Oriental Journal Of Chemistry
Synthesis, Spectral and Biochemical Studies of New Complexes of Mixed Ligand Schiff Base and Anthranilic Acid
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In this rescrch,new mixed ligand Schiff base complexes of Mn(II),Co(II),Ni(II),Cu(II), Cd(II), and Hg(II) are formulated from the Schiff base( L)resulting from  o-phathalaldehyde(o-PA) with p-nitroaniline(p-NA)as a primary ligand and anthranilic acid as a subordinate ligand. Diagnosis of prepared Ligand and its complexes is done by spectral methods mass spectrometer;1H -NMR for ligand Schiff base FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studies for the all new complexes have shown octahedral geometries. The study of organicperformance  of ligand Schiff base and its complexes show various activity agansit four type of bactria two gram (+) and two gram (-) .

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of organizational learning capabilities on the promotion of knowledge capital Applied research at Wasit University
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Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

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Publication Date
Wed Aug 02 2023
Journal Name
African Journal Of Advanced Pure And Applied Sciences (ajapas)
African Journal of Advanced Pure and Applied Sciences (AJAPAS)
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African Journal of Advanced Pure and Applied Sciences (AJAPAS)

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting information in making capital budget decisions
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Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

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Publication Date
Mon Apr 01 2013
Journal Name
International Journal Of Electrical, Electronics And Telecommunication Engineering
Performance Analysis of xPON Network for Different Queuing Models
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Passive optical network (PON) is a point to multipoint, bidirectional, high rate optical network for data communication. Different standards of PONs are being implemented, first of all PON was ATM PON (APON) which evolved in Broadband PON (BPON). The two major types are Ethernet PON (EPON) and Gigabit passive optical network (GPON). PON with these different standards is called xPON. To have an efficient performance for the last two standards of PON, some important issues will considered. In our work we will integrate a network with different queuing models such M/M/1 and M/M/m model. After analyzing IPACT as a DBA scheme for this integrated network, we modulate cycle time, traffic load, throughput, utilization and overall delay

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability: An applied research on a sample of Iraqi private banks for the period 2010-2020
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Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
TOTAL AND MATRIC SUCTION MEASUREMENT OF UNSATURATED SOILS IN BAGHDAD REGION BY FILTER PAPER METHOD
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Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.
The filter paper method is one of the soil suction measurement techniques In this paper, five soil samples were collected from five sites within Baghdad city – al-Rasafa region. These soils have different properties and they were prepared at different degrees of saturation. For each sample, the total and matric suction were measured by the filter paper method at different degrees of saturation. Then correlations were made between the soil properties and the total and matric suction. It was concluded that the

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