Preferred Language
Articles
/
jpgiafs-1224
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
...Show More Authors

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting has an impact on the outcome of the insurance company's activity through winning the lawsuit an not paying compensation or reducing it

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Morphological Views of Al-Seraphy in the matter of "altasqeer" (reduction)
...Show More Authors

This paper addresses some of the morphological views of Al-Seraphy in the matter of "altasqeer" (reduction) in his book, "shareh ketab Sibawayh" (the explanation of Sibawayh's book) linking between them (views of Al-Seraphy) and the data of the morphological theme, in ancient times, and recently. Through balancing between what we have learned from the views of Al-Seraphy and the views of other former linguists and grammarians and latecomers of him. In this research we have linguistically and idiomatically explained the definition of "altasqeer" (reduction), and it's standard morphological balancing and what has deviated from it, by the examples in both cases; then we has produced the views of the grammarians of that "the definition of "a

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Comparison between the Product-Refill and the Equalization Oxygen Pressure Swing Adsorption Processes
...Show More Authors

This work presents a design for a pressure swing adsorption process (PSA) to separate oxygen from air with approximately 95% purity, suitable for different numbers of columns and arrangements. The product refill PSA process was found to perform 33% better (weight of zeolite required or productivity) than the pressure equalization process. The design is based on the adsorption equilibrium of a binary mixture of O2 and N2 for two of the most commonly used adsorbents, 5A & 13X, and extension from a single column approach. Zeolite 13X was found to perform 6% better than zeolite 5A. The most effective variables were determined to be the adsorption step time and the operational pressure. Increasing the adsorption step

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Relationship Between the Attitude and Achievement in Mathematics for Intermediate Second Class Students
...Show More Authors

Many studies mentioned that there is a decline in the a achievement of intermediate second class students in mathematics  . Parents and mathematics   teachers   had  emphasized   that  .  The  studies   related  this decline to the students weak attitude towards mathematics .

In spite  of the  importance  of this subject  , it has not been given enough attention  in research in our country . This research is an attempt to know  th e relationships  between  the  intermediate  second  class  students  , attitude and their achievement  in mathematics .

Also, to know the statistical sign

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 01 2014
Journal Name
International Journal Of Statistics
Single and Double Stage Shrinkage Estimators for the Normal Mean with the Variance Cases
...Show More Authors

View Publication
Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Big five personality factors and relationship the Academic procrastination among Baghdad university students
...Show More Authors

The aimed of the research was recognize the Big five personality factors and Academic procrastination among Baghdad university students, recognized differences between the gender according to   Big five personality factors and Academic procrastination , to recognized differences between specialization (scientific, human), and to recognize the relationship Between the variables of the research, and the extend of contribution Big five personality factors in Academic procrastination , to achieve these aims , Adopt scale to measure the Big five personality factors for (John Danahue & Kentle) , As we as the preparation of scale Based on An amber of previous scales to measure Academic procrastination, After processing the data st

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Isvs E-journal
Preserving the Past and Building the Future: A Sustainable Urban Plan for Mosul, Iraq
...Show More Authors

Preserving the Past and Building the Future: A Sustainable Urban Plan for Mosul, Iraq

Scopus (5)
Scopus
Publication Date
Tue Sep 06 2022
Journal Name
International Journal Of Professional Business Review
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

... Show More
View Publication
Scopus (43)
Crossref (9)
Scopus Crossref
Publication Date
Sun Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The association between anemia and urinary tract infection among the pregnant women in Baghdad
...Show More Authors

Background: Severe anaemia predisposes to infection particularly during pregnancy especially reproductive tract and urinary tract infection .Iron deficiency anemia is an important public
health problem which contributes to morbidity and mortality in pregnant women, even milder anemia can cause urinary tract infection .
Methods: This study was carried out during February to May 2005 among 200 pregnant women during their routine visits to the maternal and child health centers in different parts of Baghdad city , they were inquired carefully about their ages parity , their gestational age and examined physically in addition to testing their blood for lib concentration and urine for presence of bacteruria.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
Electro polymerization for (N-Terminal tetrahydrophthalamic acid) for Anti-corrosion and Biological Activity Applications
...Show More Authors

The present work reports the electrochemical synthesis of poly N Terminal tetrahydrophthalamic acid on stainless steel 316 (S.S), which acts as a working electrode, using an electrochemical polymerization technique. Fourier Transform Infrared Spectroscopy (FT-IR), Atomic Force Microscope (AFM) and Scanning Electron Microscope (SEM) characterized the formed polymer film. Corrosion protection tests for coated and uncoated S.S with polymer film were studied in 0.2 M hydrochloric acid (HCl) solution by using electrochemical polarization technique. Kinetic and thermodynamic activation parameters (Ea, A, ΔH*, ΔS* and ΔG*) were calculated. The biological activity of the polymeric film was determined against Gram positive (Staphy

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using of Third and Fourth Order Derivative Spectra to Simultaneous Determination of Olanzapine and Ephedrine in Its Pure and Pharmaceutical Formulations
...Show More Authors

 Two new simultaneous spectrophotometric methods for determination of Olanzapine and Ephedrine depend on third (D3) and fourth (D4) derivative of zero spectrum of two drugs were developed. The peak – to- base line, peak to peak and area under peak were found proportional with concentration of the drugs up to (4-24 µg/ml-1) at known experimental wavelengths. The results showed that the method was precise and accurate through  RSD% (0.5026-4.0273),( 0.2399 6.9888) and  R.E %(-2.3889-0.8333) ,) -2.9444-0.2273) while the LOD (0.0057-  0.8510 μg.ml-1), ( 0.0953-0.9844 μg.ml-1) and LOQ (0.0173- 2.5788μg.ml-1),( 0.5774-2.9829 μg.ml-1) were found for the two drugs respectively. The methods were applied i

... Show More
View Publication Preview PDF
Crossref