Preferred Language
Articles
/
jpgiafs-1326
Reflection of the Adoption and Application of the Financial Reporting Standard (IFRS16) on the Financial Performance of the General Iraqi Insurance Company
...Show More Authors

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance of the company, new accounts were added in accordance with the requirements of applying the IFRS16 standard,The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. This reflection has also affected financial ratios and indicators, Based on the above, the researchers proposed several recommendations, the most important of which is the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in Iraqi insurance companies, in compliance with the current trends in adopting international standards, on the one hand, and keeping pace with the latest developments taking place globally, on the other hand, as insurance companies have dealings with global counterparties.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Using Spatial Videos, Google Earthtm and Geographic Information System to Dynamically Monitor Built Environment Changes In a Challenging Environment: Baghdad, Iraq.
...Show More Authors

Urban expansion and its environmental and safety effects are one of the critical information needed for future development planning, safety considerations and environmental management. This work used two methods to monitor urban expansion and it's environmental and safety effects, the first is based on Google Maps for the years 2002 and 2010, and the second was the usage of spatial videos for the year 2013. Although the usage of satellite images is critical to know and investigate the general situation and the total effects of the expansion on a large piece of area, but the Spatial videos do a very detailed fine scale investigation, site conditions regarding both environmental and safety cannot be easily distinguished fr

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Managementt o f non traumatic A vascular Necrosis off Femoral Head at precollapse stage with Core Decompression and tibial Bone Grafting
...Show More Authors

 Avascular necrosis have always presented great challenges to orthopedic surgeons and patients, remain in many ways today the unsolved dilemma. Varieties of non-vascularized bone grafting techniques preceded by core decompression have been proposed with varying degrees of success. O bb j ee cc t i vv ee ss : The aim of this study is to review the the value of core decompression and non-vascularized tibial bone strip graft treatment for early stages of non-traumatic osteonecrosis stage II & III according to stein burg staging . M ee t hh oo dd ss : prospectively reviewed 26 patients (32 hips) with osteonecrosis of the femoral head between June 2006 and December 2013 at Imam Ali hospital in Sader city & Al-Wasity teaching hosp

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Investigation for some Aminoglycosides Modifying Enzymes- Encoding Genes and Co-Resistance to Fluoroquinolones among Klebsiella pneumoniae Isolates from Different Clinical Cases
...Show More Authors

In this study, we investigated the prevalence of aminoglycosides modifying enzymes (AMEs)-encoding genes, including aac(3′)-ΙΙ, ant(3′′)-Ι, aph(3′)-VΙ, and aac(6′)-Ιb-cr and their potential effect on the development of resistance to aminoglycosides and fluoroquinolones in clinical isolates of Klebsiella pneumoniae. According to the phenotypic and biochemical characteristics of 150 clinical samples, 50 (33%) isolates were identified as K. pneumoniae. These isolates were collected from different clinical sources, including urine (15, 30%), blood (12, 24%), sputum (9, 18%), wounds (9, 18%), and burns (5, 10%). The minimum inhibitory conce

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ROCK SLOPE FAILURE BLOCKS AND THEIR RELATION TO TECTONIC ACTIVITY: A CASE STUDY IN 3B HIGHWAY, XUATHOA AREA, BACKAN PROVINCE, VIETNAM
...Show More Authors

    This paper presents the results of the slope failure analyses from fracture distributions and their relation to tectonic activity; the analytical results have indicated that the phenomena of plane failure, wedge failure and toppling failure can occur at almost of the survey sites within the study area.

 

    The statistical data show that the fracture orientation mainly develop in the E-W, N-S and NW-SE due to the influence of tectonic activity. The occurrence of them together with the rock slope surface orientation has formed plane failure on the slope surface of the 3B highway in the E-W direction and the types of wedge failure and toppling failure on the slope surface of the highw

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Feminist Lament and its Representations in Contemporary Arab Theatrical Text " Al-Khansaa' Play- A Model": نزار شبيب كريم-زينب نوري هاشم
...Show More Authors

  The research addresses the feminist lament and its representations in the contemporary Arab theatrical text as one of the purposes of the Arabic poetry and its images, samples, and reasons developed and its incentives multiplied through different time periods in which a dramatic image and representations have been manifested that harmonized with the art of theatre. In order to shed light on these representations, this study has come to look for the representations of lament phenomenon in the Arab theatre texts.
The study consists of an introduction in which the two researchers put forward the research problem, significance and objectives, and a theoretical framework which tackles a theoretical foundation for the research consi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Recording callitetrarhynchus gracilis (rudolphi, 1819) and callitetrarhynchus sp. (cestoda: trypanorhyncha) parasitic in tow carangid fishes in north west arab gulf, Iraq
...Show More Authors

Recording two species of larval cestodes Callitetrarhynchus gracilis and Callitetrarhynchus sp. (Cestoda: Trypanorhyncha) parasitic in body cavity of two carangid fishes (Carangoides malabaricus and Megalaspis cordyla) from north west Arab Gulf, Iraq, is described. The species Callitetrarhynchus sp. was recorded for the first time in Iraq in carangid fishes. Also, two fish species (C. malabaricus and M. cordyla) are considered as new hosts for C. gracilis and Callitetrarhynchus sp. in the Arab Gulf. The cestodes were sent to Prof. Dr. Harry W. Palm, Department of Fisheries Biology, Institute Zoo Morphology, Germany for confirmation of the identification.

View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Ibn Tulun's personal and scientific biography Shams Id-Din Mohammad Ibn Ali AL-Dimashqi Al-Salihi (953 A .H / 1546 A.D)
...Show More Authors

The research aims for the study about Ibn Tulun's personal and scientific biography to the
scholar, scientist and historian Ibn Tulun Shams Id- Din Mohammad Ibn Ali al-Dimashqi al-
Salihi (953 A.H. / 1546 A.D.) Ibn Tulun was a prominent Muslim historian in Blad al-
Sham.
At the first deals with Ibn Tulun's personal biography, author's name, Lineage, and
nickname, his nativity; his upbringing, and edification, his moral character, Finally, his death.
As to Ibn Tulun's scientific biography, at the first deals with his initiation into education
and learning , sheds light on his tutors and his authorities , scientific stations and travels , his
scholarly status , and Ibn Tulun's alumni or his students .

View Publication Preview PDF
Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival condition, enamel anomalies and traumatic dental injuries among 14-15 years intermediate school male students in Al-Khalis City/Iraq
...Show More Authors

Background: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Mon Jan 15 2018
Journal Name
Scientific Reports
Tuning charge carrier transport and optical birefringence in liquid-crystalline thin films: A new design space for organic light-emitting diodes
...Show More Authors
Abstract<p>Liquid-crystalline organic semiconductors exhibit unique properties that make them highly interesting for organic optoelectronic applications. Their optical and electrical anisotropies and the possibility to control the alignment of the liquid-crystalline semiconductor allow not only to optimize charge carrier transport, but to tune the optical property of organic thin-film devices as well. In this study, the molecular orientation in a liquid-crystalline semiconductor film is tuned by a novel blading process as well as by different annealing protocols. The altered alignment is verified by cross-polarized optical microscopy and spectroscopic ellipsometry. It is shown that a change in alignment of the </p> ... Show More
View Publication
Scopus (26)
Crossref (28)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
DFT Calculations and Experimental Study to Inhibit Carbon Steel Corrosion in Saline Solution by Quinoline-2-One Derivative: Carbon Steel Corrosion
...Show More Authors

A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namly (1-Amino-4,7-dimethyl-6-nitro-1H-quinolin-2-one (ADNQ2O)). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G (2d, 2p) level was used to calculate the optimized geometry, physical properties and chemical inhibition parameters, with the local reactivity to predict both the reactive centers and to locate the possible sites of nucleophilic and electrophilic attacks, in vacuum, and in two solvents (DMSO and H2O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in the saline solution (of 3.5%) NaCl were st

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (1)
Scopus Clarivate Crossref