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The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
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                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الاميرة الأَميرة أَشرف بهلوي ودورها في التآمر على وزارة مصدق ومجيء قوام السلطنة (6 آيار 1951-22 تموز 1952)
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      The name of princesses  Ashraf Bhlwi was associated with very important events influnced on social polical Iranian fact through second half of twentieth century, with access Dr.Mosaddeq to cabinet on May 1951, The conflict seemed between him and princesses Ashraf in creasingly, when Mosaddeq came to authority he had many projects deal with oil industry laws in Iran and reform the elections laws, reducing terms of reference of Al shah and made it honorable only,  This matter disturbance Royal court especially, Ashraf, she started to coordinate with members of the shura council and other military personalities in order to over throw Mosaddeq cabinet but she failed because Mosaddeq supported by Irani

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
خطة الصيانة الوقائية ومحاكاتها على وفق معايير هندسة المعولية دراسة حالة في الشركة العامة للصناعات الجلدية - معمل رقم 7-
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This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
تحفة الأصحاب ونزهة ذوي الألباب (ما جاء في ذكر المعادن)، احمد بن إبراهيم الحنفي السروجي (ت710هـ/1310م)،"دراسة وتحقيق".
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Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
مقارنة تأثیر جمع البیانات المختلفة زمنیاً مع نموذج الجاذبیة السلوكي في مدینة بغداد (حالة الدراسة دالة الإعاقة لرحلة العمل)
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As we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data

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Publication Date
Fri Oct 01 2010
Journal Name
2010 Ieee Symposium On Industrial Electronics And Applications (isiea)
Distributed t-way test suite data generation using exhaustive search method with map and reduce framework
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Publication Date
Sun Sep 01 2019
Journal Name
Gazi University Journal Of Science
Reliable Iterative Methods for Solving Convective Straight and Radial Fins with Temperature-Dependent Thermal Conductivity Problems
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In our article, three iterative methods are performed to solve the nonlinear differential equations that represent the straight and radial fins affected by thermal conductivity. The iterative methods are the Daftardar-Jafari method namely (DJM), Temimi-Ansari method namely (TAM) and Banach contraction method namely (BCM) to get the approximate solutions. For comparison purposes, the numerical solutions were further achieved by using the fourth Runge-Kutta (RK4) method, Euler method and previous analytical methods that available in the literature. Moreover, the convergence of the proposed methods was discussed and proved. In addition, the maximum error remainder values are also evaluated which indicates that the propo

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Publication Date
Mon Oct 01 2018
Journal Name
Ieee Transactions On Network Science And Engineering
A Resource Allocation Mechanism for Cloud Radio Access Network Based on Cell Differentiation and Integration Concept
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Publication Date
Wed Jan 01 2020
Journal Name
Soil Science Society Of America Journal
Agroforestry, grass, biofuel crop, and row‐crop management effects on soil water dynamics for claypan landscapes
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Soil water use and water storage vary by vegetative management practices, and these practices affect land productivity and hydrologic processes. This study investigated the effects of agroforestry buffers (AB), grass buffers (GB), and biofuel crops (BC), relative to row crops (RC) on soil water use for a claypan soil in northern Missouri, USA. The experiment located at the Greenley Memorial Research Center included RC, AB, GB, and BC established in 1991, 1997, 1997, and 2012, respectively. Soil water reflectometer sensors installed at 5‐, 10‐, 20‐, and 40‐cm depths monitored soil water from April to November in 2017 and 2018. Results showed significant differences in weekly volumetric water content (VWC) among treatments for all fou

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Scopus (8)
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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Knowledge and Attitudes toward Mental Health among People Attending PHCCs, Iraq, 2018; A cross-sectional study
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Mental disorders (MDs) are a common problem in Primary Health Care Centers (PHCCs). Many people with serious MDs are challenged by symptoms and disabilities that result from the disease and by stereotypes and prejudice due to misconceptions about mental illness. This study aims at evaluating the knowledge, and attitude toward mental health concepts and services and causes of the reluctance to seek those services among people attending PHCCs. A descriptive cross-sectional study was conducted. The random sampling technique was used to include (10) of Directorates of Health (DoHs) coverage north, middle, and south of Iraq. The study was executed in (50) selected PHCs, (5) PHCCs in each DoH involved randomly selected (30) people attending th

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Publication Date
Tue Feb 16 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
MEASURING VIBRATION AT TRACTOR PLATFORM , STEERING WHEEL AND SEAT EFFECTIVE AMPLITUDE TRANSMISSIBILITY FACTOR DURING OPERATION TILLAGE
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Field experiment conducted to measure vibrations on three axes longitudinal X, lateral Y and vertical Z on steering wheel, platform tractor and vertical vibration in seat tractor and seat effective amplitude transmissibility (SEAT) factor during operation tillage in silt clay loam soil with depth 18 cm in Baghdad. Split – split plot design under randomized complete block design with three replications least significant design 5 % used. Three factor were used in this experiment included two types of plows included chisel and disc plows which represented main plot, three tires inflation pressure was second factor included 1.1 ,1.8 and 2.7 bar, and three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Resu

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