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 Sep 20 2023
Journal Name
Journal Of Applied And Natural Science
Detection of some virulence genes (esp, agg, gelE, CylA) in Enterococcus faecalis isolated from different clinical cases at Baghdad
...Show More Authors

The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo

... Show More
Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Investigation the Optimum Combined Dosages of Date Seeds Powder as Natural Coagulant with Chemical Coagulants in Domestic Wastewater Pretreatment
...Show More Authors

The pretreatment process can be considered one of the important processes in wastewater treatment, especially coagulation process to decrease the strength of many pollutants. This paper focused on using powdered date seeds as natural coagulant in addition to chemical coagulants (alum and ferric chloride) to find the optimum dosage of each coagulant that makes efficient removal of turbidity and chemical oxygen demand (COD) from domestic wastewater as a pretreatment process, then finding the optimum combined dosages of date seeds with alum, date seeds with ferric chloride that make efficient removal for both pollutants. Concerning turbidity, the optimum dosage for date seeds, alum and ferric chloride were 40 mg/l (79%), 70

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
What the linguists commented on, "I do not know" in the dictionary of Lisan al-Arab, a semantic study
...Show More Authors

Absitract

This research was interested in studying the phrase “I don’t know” in the Lisan al-Arab dictionary, and Lisan al-Arab was based on collecting its material from five dictionaries, including: Tahdhib al-Lugha, al-Muqamah, al-Sahih, and the footnotes of Ibn Berri, al-Nihaya and Gharib al-Hadith. The objection to this phrase, and the discussion of its various implications among linguists and the clarification of the closest and most famous content to it according to the data presented to the researcher in his research journey, and to reach this goal, the research division into a preface, five demands and a conclusion and followed the list of sources and references. To define the lexicon of Lisan al-Ar

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 03 2020
Journal Name
International Journal Of Pharmaceutical Research
Serum Afamin As A Novel Biomarker for NonAlcoholic Fatty Liver Disease as A Complication of Hypothyroidism in Iraqi Patients.
...Show More Authors

Afamin, which is a human plasma glycoprotein, a putative multifunctional transporter of hydrophobic molecules and a marker for metabolic syndrome. Afamin concentration have been proposed to have a significant role as a predictor of metabolic disorders. Since NAFLD is associated with metabolic risk factors, e.g., dyslipidemia, insulin resistance and visceral obesity, it is considered as the hepatic manifestation of the metabolic syndrome. The objective of this study is to determine Afamin levels in hypothyroid patients with and without fatty liver disease and compare the results with controls. Also to study the relationship of Afamin level with the Anthropometric and Clinical Features (Age, Gender, BMI and Duration of Hypothyroidism) , Serum

... Show More
Publication Date
Sun Jan 11 2026
Journal Name
Journal Of Physical Education
Change Management Reality In Some Sport Clubs' Administrative Institutions Bureaus In Baghdad From The Players Point of View
...Show More Authors

View Publication Preview PDF
Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Finite Element Modeling of One-Way Recycled Aggregate Concrete Slabs Strengthened using Near-Surface Mounted CFRPs under Repeated Loading
...Show More Authors

This study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jan 15 2018
Journal Name
Pollution Research
STUDY THE EFFECT OF THE WAVES EMITTED FROM TOWERS COMMUNICATION IN SOME BIOLOGICAL STANDERDS FROM DIFFERENT REGIONS IN BAGHDAD
...Show More Authors

The mobile phone has become one of the most important in our days. The effects of waves from mobile base station may cause health effects on human. The aim of this work was to study the effect of radiofrequency (RF) emitted from mobile base station on the hemoglobin (Hb), packed cell (PCV), white blood cells (WBC) and liver enzymes activity including glutamic oxaloacetic transaminase (GOT), glutamic pyruvie transaminase (GPT) and Alkaline phosphatase (ALP). In this study the people divided into control group who living away from mobile base station and experimental group who living near to the mobile base station. The present result found there is no significant differences (P<0.05) in the Hb and PCV, but there was a significant increases (

... Show More
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Statistical quality control charts for measuring educational service quality at Albaha University, Saudi Arabia, from the viewpoint of students
...Show More Authors

تم استخدام خرائط ضبط الجودة الإحصائية لتقييم جودة الخدمة التعليمية في جامعة الباحة،  ويهدف هذا البحث إلى استخدام خرائط ضبط الجودة الإحصائية لقياس مستوى الجودة وفجوة الجودة بين توقعات الطلبة وإدراكاتهم لمستوى الخدمة الذي تقدمه جامعة الباحة. حيث تم اختيار عينة من 200 طالب وطالبة عشوائيا باستخدام العشوائية العنقودية من 4 كليات خلال الفترة 01 – 30/2015م، وجمعت البيانات من خلال استبيان جودة الخدمة الذي يقيس ت

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Application of Experimentation in the Iraqi theatre shows "Othello in the Kitchen" As a model: عادل كريم سالم
...Show More Authors

The researcher tackles the most outstanding conditions of experimentation, the importance of the study lies in being helpful to the workers in the field of theatre in general and directors in particular which the conditions of experimentation that should be taken.The study aims at knowing the experimental basis which the director (Sami Abdulhamid) followed in the realization of this.The researcher tackles in the First inquiry the concept of experimentation and the second tackles the conditions of experimentation.In the methodology of study the researcher analyzed the show of the "Othello in the Kitchen" and comes up to the following: 1. the dhows has cone with the nature of the previous shows experienced the methods that were not familia

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Screening of Epiphytic Algae on the Aquatic Plant Phragmites australis inhabiting Tigris River in Al-Jadria Site, Baghdad, Iraq
...Show More Authors

The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (3)
Scopus Crossref