Preferred Language
Articles
/
jpgiafs-1087
The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
...Show More Authors

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with international accounting and financial reporting standards, as well as measuring and analyzing the sustainable growth rate by identifying the concept of sustainable growth and ways to measure it.

The research concluded with a set of conclusions, the most important of which is that the adoption of international standards for companies for the first time clearly reflected on the value of investment in shares compared to the local rules, as differences appeared in the balance of investments according to the principle of cost over the balance after the application of international standard (9) which represents the minimum to guide the external auditor in conducting the audit process. Accurate, which leads to the provision of more accurate information to the users of this information.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Aug 26 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
The use of the MADC indicator for entry and exit from financial market.
...Show More Authors

View Publication
Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of High Salt Concentrations on some Growth Characteristics and Feed Intake Rate of Ctenopharyngodon idella
...Show More Authors
Abstract<p>Grass carp at a weight of 34.68 + 2 g were gradually exposed to four saline concentrations: tap water (0.1), 3, 6, 9, and 12 gm/litter, and the first concentration represented a control treatment. Fish were fed on a diet with a protein content of 30% for ten weeks. Results of the growth experiment showed that the feed conversion rate was 2.46, 3.58, 4.84, 6.77, and -8.56 in the first to fifth treatments, respectively, and the rate feed conversion efficiency was 40.65, 27. 93, 20.66, 14.77 and 11.68 %, while the protein intake was 22.38, 20.44, 18.86, 17.47 and 16.56 g in salt concentrations of 0.1, 3, 6, 9 and 12 g/L, respectively. In another experiment to study the effect of salt acc</p> ... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Morpho-physiological study on the effect of lead stress and selenium foliar application on growth of dill plant anethum graveolens l
...Show More Authors

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science Ibn AL-Haitham, University of Baghdad for growing season 2017-2018 to evaluate effect of lead stress with concentrations (0, 50, 100, 150) mg.L -1 and Selenium concentrations (0, 15, 30) mg.L-1 on growth of dill plant using pots. The experiment was designed according to completely randomized design (CRD) with three replications. Result indicated that dill plants subjected to lead stress with height concentrations caused decrease in plant parameters (plant height, no. of branches. plant-1, root length, shoot dry weight, the content of nitrogen, phosphorus and potassium, protein concentration, no. of umbe

... Show More
Scopus (1)
Scopus
Publication Date
Wed Sep 20 2023
Journal Name
Scientific Culture
THE REALITY OF THE PARTICIPATION OF FEMALE ENTREPRENEURS IN ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT/ A FIELD STUDY IN BAGHDAD GOVERNORATE
...Show More Authors

Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

... Show More
View Publication
Publication Date
Sat Dec 17 2022
Journal Name
Scientometrics
Implementation of a new research indicator to QS ranking system
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Aug 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical evaluation of vascular endothelial growth factor and transforming growth factor-beta on osseointegration of CpTi implant radiated by low level laser therapy
...Show More Authors

Background: Dental implants provide a unique treatment modality for the replacement of lost dentition .This is accomplished by the insertion of relatively inert material (a biomaterial) into the soft and hard tissue of the jaws, there by providing support and retention for dental prostheses. Low level laser therapy (LLLT) is an effective tool used to prompt bone repair and modeling post surgery; this has referred to the biostimulation effect of LLLT. The aims of this study were to evaluate the immmunohistochemical expression of vascular endothelial growth factor (VEGF) and transforming growth factor -beta (TGF-β) in experimental and control groups with mechanical test. Materials and Methods: Thirty two adult New Zealand white rabbits use

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 15 2021
Journal Name
Sustainability
Effect of Biofertilizer in Organic and Conventional Systems on Growth, Yield and Baking Quality of Hard Red Winter Wheat
...Show More Authors

A two-year study (harvest years 2019 and 2020) was conducted to investigate the effect of a commercially available biofertilizer, in combination with variable nitrogen (N) rate, on bread baking quality and agronomic traits in hard winter wheat grown in conventional (CONV) and organic (ORG) farming systems in Kentucky, USA. The hard red winter wheat cultivar ‘Vision 45’ was used with three N rates (44, 89.6 and 134.5 kg/ha as Low, Med and High, respectively) and three biofertilizer spray regimes (no spray, one spray and two sprays). All traits measured were significantly affected by the agricultural production system (CONV or ORG) and N rate, although trends in their interactions were inconsistent between years. In Y2, yield was

... Show More
View Publication
Scopus (6)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Values and technology in architecture - the impact and vulnerability
...Show More Authors

Technology is an important factor for achieving architecture as an impact and vulnerability. It represents one of the significant elements in creating the intellectual framework, as well as having its own intellectual breakdown, while values constitute the most important and obviously factor of the community's intellectual. Research aims was determined accordingly by: investigating the role and impact of values and their relationship to technology in architecture.

In this context, the research investigated values and technology in architecture, through discussing their aspects and dimensions in architecture. In the context of values, the research discussed their concept and the related ones to have a concrete def

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 22 2022
Journal Name
College Of Islamic Sciences
The issues of illusion to Ibn hisham AI- Ansari( H 761T) on grammarian
...Show More Authors

This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
The most important and important rule in the Quranic perspective "An applied study"
...Show More Authors

Abstract

    All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t

... Show More
View Publication Preview PDF