Preferred Language
Articles
/
jeasiq-916
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Seed pre-treatment with gibberellic and salicylic acids to tolerate drought stress in sorghum cultivars
...Show More Authors

A laboratory experiment was carried out in the laboratories of College of Agricultural Engineering Sciences, University of Baghdad in 2017. Three factors were studied; Sorghum bicolor L. cultivars (Inqath, Rabeh and Buhoth70), primed and unprimed seed and osmotic potential (0, -5, -9, -13 bar). The aim was to improve germination and seedling growth under water stress. The results showed significant superiority of Buhoth 70 cultivar compared to others, significant superiority of primed seed compared to the unprimed, significant negative impact as long as increasing levels of osmotic potential and significant superiority of interaction treatment (Buhoth70 × primed seed × 0) compared to others in germination ratio, radicle and plumule length

... Show More
View Publication Preview PDF
Scopus (3)
Scopus
Publication Date
Sun Jul 01 2018
Journal Name
Pakistan Journal Of Biotechnology
Correlation between BOD5 and COD for Al-Diwaniyah wastewater treatment plants to obtain biodegradability indices.
...Show More Authors

The present study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. Regression equations for BOD5 and COD removal percentages were suggested which can be used to evaluate rapid effluent assessment after the treatment processes or optimal process control to improve the performance of wastewater treatment plants.

... Show More
Publication Date
Tue Sep 01 2020
Journal Name
Civil Engineering Journal
Assessment Resistance Potential to Moisture Damage and Rutting for HMA Mixtures Reinforced by Steel Fibers
...Show More Authors

Rutting is mainly referring to pavement permanent deformation, it is a major problem for flexible pavement and it is a complicated process and highly observed along with many segments of asphalt pavement in Iraq. The occurrence of this defect is related to several variables such as elevated temperatures and high wheel loads. Studying effective methods to reduce rutting distress is of great significance for providing a safe and along-life road. The asphalt mixture used to be modified by adding different types of additives. The addition of additives typically excesses stiffness, improves temperature susceptibility, and reduces moisture sensitivity. For this work, steel fibres have been used for modifying asphalt mixture as they incorp

... Show More
Scopus (15)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Tue Dec 06 2022
Journal Name
International Journal Of Professional Business Review
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
...Show More Authors

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

... Show More
View Publication
Scopus (23)
Crossref (3)
Scopus Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Desalination And Water Treatment
Extraction model to remove antibiotics from aqueous solution by emulsion and Pickering emulsion liquid membrane
...Show More Authors

View Publication
Scopus (11)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Administrative control procedures and their relation to evaluating the job performance: in the companies department
...Show More Authors

The study sought to highlight the importance of applying the administrative control procedures which play an important role in assessing the performance of the employees of the tax administration and specifically the companies department by setting the standards and objectives of the department on the basis of which in the implementation of its work and identify deviations and errors and find appropriate solutions and evaluate the results according to appropriate solutions, The study of the problem of research, namely the extent to which the tax administration applied to the administrative control procedures in view of its importance in evaluating the performance of its employees and the extent of their application to the legislations an

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Taste Detection Thresholds in Relation to Salivary and Serum Zinc in Patients on Simvastatin Treatment
...Show More Authors

Background: Hyperlipidemia is an elevated fat (lipids), mostly cholesterol and triglycerides, in the blood. These lipids usually bind to proteins to remain circulated so-called lipoprotein. Aims of the study: To determine taste detection threshold and estimate the trace elements (zinc) in serum and saliva of those patients and compare all of these with healthy control subjects. Methods: Eighty subjects were incorporated in this study, thy were divided into two groups: forty patients on simvastatin treatment age between (35-60) years, and forty healthy control of age range between (35-60) years. Saliva was collected by non-stimulated technique within 10 minutes. Serum was obtained from each subject. Zinc was estimated in serum and saliva

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Personality Types in relation to dental caries and salivary testosterone among teachers in Baghdad city
...Show More Authors

Background: Personality could be defined broadly as those characteristics of individuals that describe the pattern of feeling, cognition and behaving. Personality types can be measured by using one of personality type’s measures. Personality has been proposed to influence the oral health. The purpose of the present study was to assess the influence of Personality Types on caries experience in relation to salivary testosterone hormone among teachers in Baghdad city. Materials and Methods: Female teachers (n=534) of randomly selected schools were subjected to personality questionnaire using The Riso-Hudson Enneagram Type Indicator. Teachers were examined to estimate the caries experience according to the decayed-missing and filled i

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Extent to which Islamic Education Teachers and their Teachers Teach Technological Innovations in Universities
...Show More Authors

The aim of the study is to investigate the extent to which the teachers of Islamic education and their teachers taught the technological innovations in the universities and to test the significance of the differences between the averages of the degree of practice according to the variables: gender, experience, scientific qualification, and educational stage. To achieve these objectives, a questionnaire consisting of (20) (20) teacher and school, teachers of Islamic education in Iraqi universities.

   The results indicated that the degree of the practice of Islamic education teachers and their teachers of technological innovations was moderate, and there were statistically significant differences in the variable of

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Statistical Sciences
Use The Coiflets and Daubechies Wavelet Transform To Reduce Data Noise For a Simple Experiment
...Show More Authors

In this research, a simple experiment in the field of agriculture was studied, in terms of the effect of out-of-control noise as a result of several reasons, including the effect of environmental conditions on the observations of agricultural experiments, through the use of Discrete Wavelet transformation, specifically (The Coiflets transform of wavelength 1 to 2 and the Daubechies transform of wavelength 2 To 3) based on two levels of transform (J-4) and (J-5), and applying the hard threshold rules, soft and non-negative, and comparing the wavelet transformation methods using real data for an experiment with a size of 26 observations. The application was carried out through a program in the language of MATLAB. The researcher concluded that

... Show More