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Measurement and disclosure of losses resulting from terrorist operations
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The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
MEASUREMENT OF GROUND LEVEL OZONE IN SELECTIVE LOCATIONS IN BAGHDAD CITY
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The ground level ozone concentration at different locations in Baghdad city was identified. Five
different sites have been chosen to identify the ground level ozone concentration. Al- Dora and Al-
Za'afarania were chosen as areas contained point source ( power plant station ) in addition to high traffic
load , while Al –Uma park, Aden square and Al-Mawal square were chosen as area contained heavy
traffic only (line source). The measurement focuses on spring and fall because these periods display
favorable meteorology to ozone formation. During the research period the maximum values (peaks) for
ground level ozone concentration were observed at fall: at Al-Za'afarania area 101ppb as an average, at
Al-Dora 87 ppb as a

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Characteristics measurement of Baghdad University radio telescope for hydrogen emission line
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The aim of this paper is to measure the characteristics properties of 3 m radio telescope that installed inside Baghdad University campus. The measurements of this study cover some of the fundamental parameters at 1.42 GHz. These parameters concentrated principally on, the system noise temperature, signal to noise ratio and sensitivity, half power beam width, aperture efficiency, and effective area. These parameters are estimated via different radio sources observation like Cas-A, full moon, sky background, and solar drift scan observations. From the results of these observations, these parameters are found to be approximately 64 K, 1.2, 0.9 Jansky, 3.7°, 0.54, and 3.8 m2 respectively. The parameters values have vital affect to quantitativ

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Clients' Satisfaction with Nursing Services by Using the Patient Satisfaction with Nursing Care (PSNCS): An Applied Research in some of Baghdad Teaching Hospitals
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Abstract:

     This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting disclosure in raising the quality of tax settling accounts: Applied research in the General Commission for Taxes
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The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
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               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

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Publication Date
Fri Sep 29 2023
Journal Name
Pakistan Journal Of Ophthalmology
Corneal Parameters Measurement in Healthy Subjects Using Scheimpflug and Anterior Segment Optical Coherence Tomography
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Purpose:  To compare the central corneal thickness (CCT),minimum corneal thickness (MCT) and corneal power measured using theScheimpflug-Placido device and optical coherence tomography (OCT) in healthy eyes. Study Design:  Descriptive observational. Place and Duration of Study:  Al-Kindy college of medicine/university of Baghdad, from June 2021 to April 2022. Methods:  A total of 200 eyes of 200 individuals were enrolled in this study. CCT and MCT measurements were carried out using spectral-domain optical coherence tomography (Optovue) and a Scheimpflug-Placido topographer (Sirius).The agreement between the two approaches was assessed using Bland-Altman analysis in this study. Results:  Mean age was 28.54 ± 6.6 years, me

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Publication Date
Sat Nov 07 2020
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Fully Automated Measurement Setup for Photovoltaic Panel Performance Evaluation and Testing under LabVIEW Platform
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Photovoltaic (PV) devices are widely used renewable energy resources and have been increasingly manufactured by many firms and trademarks. This condition makes the selection of right product difficult and requires the development of a fast, accurate and easy setup that can be implemented to test available samples and select the cost effective, efficient, and reliable product for implementation. An automated test setup for PV panels using LabVIEW and several microcontroller-based embedded systems were designed, tested, and implemented. This PV testing system was fully automated, where the only human intervention required was the instalment of PV panel and set up of required testing conditions. The designed and implemented system was

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Measurement Radon Concentration in Imported and Local Wood Using Solid State Nuclear Track Detectors
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Abstract: The aim of the present work is to measure radon concentration in wood. Solid state nuclear track detectors of type CR – 39 was used as measurement device. Eight different samples of imported and local wood were collected from markets. Samples were grinded, dried in order to measure radon concentrations in it. Cylindrical diffusion tube was used as detection technique. Results show that the higher concentration was in Iraqi sample 1 which recorded (14.02 ± 0.9) Bq / m3, while the less was in Emirates Sample which recorded (5.35 ± 1.2) Bq / m3. From the present work, all wood samples were with lowest concentrations of radon gas than other building materials.

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency Measurement Model for Postgraduate Programs and Undergraduate Programs by Using Data Envelopment Analysis
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Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

 

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A Comparative Study between Transcutaneous Bilirubinometry and Total Serum Bilirubin Measurement in Jaundiced Newborns
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Background: Drawing blood to measure total serum bilirubin is painful & time consuming. Transcutaneous bilirubinometer working by multiwavelength spectral reflectance from the skin surface on forehead or upper sternum is a quick & painless technique. 

Objectives: to compare the effectiveness of transcutaneous (over the upper sternum and forehead) and serum bilirubin measurement of neonate with jaundice.

Subjects and Methods: This is a cross sectional prospective study. It enrolled 175 jaundiced neonates & excluded those exposed to phototherapy. It was conducted at Child Central Teaching Hospi

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