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The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
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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.

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Publication Date
Wed Jan 01 2014
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 Ge p n As (, ) γ Using a2-ratio Method.
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The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 Ge p n As (, ) γ reaction is calculated in the present work by using the a2-ratio methods. In one work we applied this method for two cases, the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.

Publication Date
Sat Nov 15 2025
Journal Name
Baghdad Science Journal
Determination of Ni (II) by Forming a New Complex N-(4-(dimethyl amino) benzylidene)-3, 5-Dinitrobenzohydrazide Nickel (II) Chloride
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In this research, the theme for employing a simple and sensitive method is to employ a new Schiff base ligand (N’-(4- (dimethyl amino) benzylidene)-3, 5-dinitrobenzohydrazide) to estimate Ni (II) to form orange complex (N-(4-(dimethyl amino) benzylidene)-3, 5-dinitrobenzohydrazide nickel (II) chloride) in acid medium (hydrochloric acid), it gives an absorption peak at the wavelength 485 nm. The preferred conditions were studied to form the complex and obtain the highest absorbance including concentration of Schiff base ligand, the best medium for complex formation, effects of addition sequence on complex formation, the effect of temperature on the absorbance of the complex formed, and the setting time of the formed complex. The obtained r

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Publication Date
Sun Mar 06 2022
Journal Name
Nature Environment And Pollution Technology
Green Synthesis Of Bimetallic Iron/Copper Nanoparticles Using Ficus Leaves Extract For Removing Orange G(OG) Dye From Aqueous Medium
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This study shows that it is possible to fabricate and characterize green bimetallic nanoparticles using eco-friendly reduction and a capping agent, which is then used for removing the orange G dye (OG) from an aqueous solution. Characterization techniques such as scanning electron microscopy (SEM), Energy Dispersive Spectroscopy (EDAX), X-Ray diffraction (XRD), and Brunauer-Emmett-Teller (BET) were applied on the resultant bimetallic nanoparticles to ensure the size, and surface area of particles nanoparticles. The results found that the removal efficiency of OG depends on the G‑Fe/Cu‑NPs concentration (0.5-2.0 g.L-1), initial pH (2‑9), OG concentration (10-50 mg.L-1), and temperature (30-50 °C). The batch experiments showed

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
TITTEL DER FORSCHUNG : DIE WICHTIGKEIT DER SPRACHFERTIGKEITEN BEIM ERLERNEN DER DEUTSCHEN SPRACHE UND UNTERRICHTSMETHODEN FÜR DEUTSCHUNTERRICHT
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Jeder Lernende, der in der Fremdsprache Deutsch kommunizieren möchte, wird sich auch mit der deutschen Aussprache beschäftigen (müssen). Wer eine gute Aussprache hat, wird nicht nur oft und zu Recht bewundert, er hat es auch leichter, die deutsche Sprache zu verstehen, und er wird gut verstanden. Aussprachefehler beeinträchtigen die Kommunikation, sie führen zur Unverständlichkeit von Namen, Wörtern und Äußerungen oder Mißverständnissen, sie bewirken Ermüdung und Konzentrationsverluste und beeinträchtigen die Sprachverarbeitung durch Assoziationen und Emotionen, die beim Hörer entstehen können.’’[1]

Diese vorliegende Forschung befasst sich mit der Wic

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Factors affecting gel strength design for conformance control: An integrated investigation
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Publication Date
Fri Feb 28 2020
Journal Name
Neuroquantology
Using X-Ray Films for Evaluation efficiency of Unsaturated Polyester Reinforced by Lead Oxide as Shielding for Medical X-ray Devices
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The largest use of x-ray in medical by dentists, employers or persons that needed by patients with specific conditions, lead to higher exposure of x-ray that may cause many diseases. In the present work radiography films have been used in evaluating the efficiency of using unsaturated polyester polymer reinforced with lead oxide (PbO) as shield material for medical x-ray devices, many parameters studied like concentration and thickness that they are increasing the attenuation of x-ray in them. The results show that the attenuation of X-ray increasing with concentration of reinforced material and with thickness, and the optical density decreases with increasing concentration from 0% to 50%, we chose 30% as suitable concentration to increase

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
An Efficient Numerical Method for Solving Volterra-Fredholm Integro-Differential Equations of Fractional Order by Using Shifted Jacobi-Spectral Collocation Method
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The aim of this article is to solve the Volterra-Fredholm integro-differential equations of fractional order numerically by using the shifted Jacobi polynomial collocation method. The Jacobi polynomial and collocation method properties are presented. This technique is used to convert the problem into the solution of linear algebraic equations. The fractional derivatives are considered in the Caputo sense. Numerical examples are given to show the accuracy and reliability of the proposed technique.

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Publication Date
Mon Aug 25 2025
Journal Name
مجلة كلية التربية
A Multi-modal Critical Discourse Analysis of Selected English Political Cartoons تحليل خطاب نقدي متعدد الوسائط لرسوم كاريكاتورية سياسية إنجليزية مختارة
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This study analyses six political cartoons selected based on their relevance to current Iraqi political issues, specifically the period between 2005 and 2015, from American online newspapers (calgecartooms.com). The selection criteria included the cartoons' satirical elements, visual rhetoric, and their ability to engage with themes such as power dynamics, social issues, and public opinion. It sheds light on how these cartoons can function as mediators of meanings between the cartoonists and the readers. The data is examined using multimodal discourse analysis (MDA), which combines language study with the analysis of other visual elements, like colors, gestures, and images, to understand meaning (O’Halloran et al., 2011). The Visual Socia

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Publication Date
Wed Jun 01 2022
Journal Name
Analytical Methods In Environmental Chemistry Journal
Design a continuous microfluidic flow cell for turbidimetric-flow injection technology: A new approach for routine analysis of active pharmaceutical formulations
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Publication Date
Thu Sep 01 2016
Journal Name
Chem Istry & Chem Ical Technology
SYN TH ESIS, CH ARACTERIZATION AN D AN TIM ICROBIAL ACTIVITY OF N EW N UCLEOSIDE AN ALOGUES FROM BEN ZOTRIAZOLE
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Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

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