Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

The performance and lifetime of the flexible asphalt pavement are mainly dependent on the interfacial bond strength between layer courses. To enhance the bond between layers, adhesive materials, such as tack coats, are used. The tack coat itself is a bituminous material, which is applied on an existing relatively non-absorbent surface to ensure a strong bond between the old and newly paved layer. The primary objective of this study was to evaluate the effects of various types of tack coat materials on interlayer bond strength and to determine the optimal application rate for each type. The tack coat types used in this paper were RC-70, RC-250, and CSS-1h. Both laboratory-prepared and field-constructed hot mix asphalt concrete pavements usin

Plant tissue culture techniques were exploited for the micropropigation of Lisianthus (Eustoma grandiflora). Different concentrations of Benzyl adenine (BA), 6- Furfural amino purine (Kinetin), Indol butyric acid (IBA), were investigated in their effects at different micropropagation stages. Three explants (apical shoots, internodes, leaf discs) were used in this study. The effect of the interaction between BA and IBA on shoot multiplication was investigated in increasing the number of shoots on explants. Rooting was also studied after inclusion of IBA and NAA to Murashige and Skoog, 1962 culture medium (MS). During acclimatization stage, different ratios of river sand and peat moss as agricultural media were tested and plantlets survival w

Background: The healing period for bone–implant contact takes 3–6 months or even longer. Application of Escherichia coli-derived recombinant human bone morphogenetic protein-2 (ErhBMP-2) to implant surfaces has been of great interest on osseointegration due to its osteoinductive potential. The objective of this study was to evaluate the effect of ErhBMP-2 on implant stability. Materials and methods: A total of 48 dental implants were inserted in 15 patients. Twenty four implants coated with 0.5 mg/ml ErhBMP-2 (study group). The other 24 implants were uncoated (control group). Each patient was received at least two dental implants at the same session. Both groups were followed with repeated implant stability measurements by me

يشهد العالم تقدما في كافة مجالات الحياة المختلفة وتزداد الحياة صعوبة يوما بعد يوم, ويزداد البحث في كافة المجالات التي تعمل على خدمة الإنسان ولقد طال هذا التقدم النشاط الرياضي ,فقد يكون لتطور التدريب الرياضي وتنوع أساليبه الدور الكبير في تحقيق اللياقة البدنية التي تعد إحدى أهم الأهداف التي يرمي إليها الدرس في كلية التربية الرياضية . واللياقة البدنية تستمد أهميتها من كونها إحدى مكونات اللياقة الشاملة التي بدو

The aim of this work is to give the new types for diskcyclic criterion. We also introduced the case if there is an equivalent relation between a diskcyclic operator  and T that satisfies the diskcyclic criterion. Moreover, we discussed the condition that makes T, which satisfies the diskcyclic criterion, a diskcyclic operator