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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
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Data Mining Techniques for Iraqi Biochemical Dataset Analysis
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This research aims to analyze and simulate biochemical real test data for uncovering the relationships among the tests, and how each of them impacts others. The data were acquired from Iraqi private biochemical laboratory. However, these data have many dimensions with a high rate of null values, and big patient numbers. Then, several experiments have been applied on these data beginning with unsupervised techniques such as hierarchical clustering, and k-means, but the results were not clear. Then the preprocessing step performed, to make the dataset analyzable by supervised techniques such as Linear Discriminant Analysis (LDA), Classification And Regression Tree (CART), Logistic Regression (LR), K-Nearest Neighbor (K-NN), Naïve Bays (NB

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Strong Differential Sandwich Results for Analytic Functions Associated with Wanas Differential Operator
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    In this article, we introduce and study two new families of analytic functions by using strong differential subordinations and superordinations associated with Wanas differential operator/. We also give and establish some important properties of these families.

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Publication Date
Sat Dec 24 2022
Journal Name
Wasit Journal For Pure Science
β*-Regular supra topological spaces
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Form the series of generalization of the topic of supra topology is the generalization of separation axioms . In this paper we have been introduced (S * - SS *) regular spaces . Most of the properties of both spaces have been investigated and reinforced with examples . In the last part we presented the notations of supra *- -space ( =0,1) and we studied their relationship with (S * - SS *) regular spaces.

Publication Date
Sun Dec 19 2021
Journal Name
Iraqi Journal Of Science
Strongly Coretractable Modules
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Let R be a ring with identity and M be a right unitary R-module. In this paper we
introduce the notion of strongly coretractable modules. Some basic properties of this
class of modules are investigated and some relationships between these modules and
other related concepts are introduced. 

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
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The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
New Generalizations for Ϻ-Hyponormal Operators
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     This article contains a new generalizations of Ϻ-hyponormal operators which is namely (Ϻ,θ)-hyponormal operator define on Hilbert space H.  Furthermore, we investigate some properties of this concept such as the product and sum of two (Ϻ, θ)-hyponormal operators, At the end the operator equation  where  ,  has been used for getting several characterization of (Ϻ,θ)-hyponormal operators.  

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
King Khalid University towards Strategies Compatible with Brain-Based Learning (BBL)
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The study aimed to reveal the level of knowledge and tendencies of high- study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with brain-based learning (BBL). And Then, putting a proposed concept to develop knowledge and tendencies of high-study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with Brain-based learning (BBL). For achieving this goal, a cognitive test and a scale of tendency were prepared to apply harmonious strategies with brain-based learning. The descriptive approach was used because it suits the goals of the study. The study sample consisted of (70) male and female students of postgraduate

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Fuzzy α- Topological Vector Space
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    In this study, the concept of fuzzy α-topological vector space is introduced by using the concept  fuzzy α-open set , some properties of fuzzy α-topological vector spaces are proved .We also show that the space is -space iff every singleton set is fuzzy α- closed .Finally, the convex property and its relation with the interior points are discussed.

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Publication Date
Fri Feb 04 2022
Journal Name
Iraqi Journal Of Science
Geomatics correction model for GPS data using RTK-DGPS survey
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Determination of the sites of geographical coordinates with high accuracy and in short time is very important in many applications, including: air and sea navigation, and in the uses geodetic surveys. Today, the Global Positioning System (GPS) plays an important role in performing this task. The datum used for GPS positioning is called World Geodetic System 1984 (WGS84). It consists of a three-dimensional Cartesian coordinate system and an associated ellipsoid so that WGS84 positions describe coordinates as latitude, longitude and ellipsoid height (h) coordinates, with respect to the center of mass of the Earth This study develops a mathematical model for geomantic measurement correction for ellipsoidal heights (h) between two different

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Publication Date
Tue Feb 13 2024
Journal Name
Iraqi Journal Of Science
Fuzzy Linear Discriminant Analysis Clustering With Its Application
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Many fuzzy clustering are based on within-cluster scatter with a compactness measure , but in this paper explaining new fuzzy clustering method which depend on within-cluster scatter with a compactness measure and between-cluster scatter with a separation measure called the fuzzy compactness and separation (FCS). The fuzzy linear discriminant analysis (FLDA) based on within-cluster scatter matrix and between-cluster scatter matrix . Then two fuzzy scattering matrices in the objective function assure the compactness between data elements and cluster centers .To test the optimal number of clusters using validation clustering method is discuss .After that an illustrate example are applied.

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