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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
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The Mathematical construct and its relationship with effective mathematical operations in both sides of the brain among students of the Department of Mathematics at the Colleges of Education and Basic Education
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The current research aims to identify: 1. The level of mathematical construct among the Department of Mathematics students in the colleges of education and basic education. 2. The level of effective mathematical operations in both sides of the brain at the Department of Mathematics students in the colleges of education and basic education. 3. The strength and direction of the correlation between the mathematical construct and effective mathematical operations on both sides of the brain at the Department of Mathematics students in the colleges of Education and Basic Education. To investigate the research objectives, the researcher formulated zero-main hypothesis for each aim and from the same hypothesis, three sub-zero hypotheses are deri

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Measurement and Characterization of Natural Radioactive Contaminants and Industrial for the Sediments Diyala River Basin with Using Gamma-Ray Spectroscopy
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    In this research, we have achieved the description of radionuclides that exist in the samples of Diyala river sediments as well as to measure the specific activities using gamma-ray spectroscopy. The eleven samples were collected among the length of Diyala River starting from Al- Rustumiya and finishing at the point where Diyala River meets Tigris which is in Baghdad.      Gamma-ray spectrometry system consists of high-purity germanium detector (HpGe) with 50% efficiency and resolution (2.2 keV) for the energy (1332 keV) was used for standard source 60Co.     Card spectrum analyzer connected to the PC type Pentium 4 was used to view the spectrum. And  rates of the speci

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Measurement of the Radon Concentration and Annual Effective Dose in Malva sylvestris (Khabbaz) Plant Used in Traditional Medicine and Food
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In this study, the radon gas concentration as well as the annual effective dose in leaves of the Malvasylvestris (Khabbaz) plant used in the traditional treatment and as food in Iraq, for this, it is necessary to evaluate the concentrations radon gas, which were measured using solid state nuclear track detectors (SSNTDs) CR-39 technique.  The  concentration and annual effective dose in samples were collected from Baghdad city ranged from minimum to maximum value 15.815 , 0.498 , 54.445 , 1.717  respectively, while the values of  concentration and annual effective dose in a sample collected from Karbala are 15.297 ,0.482 . These values of  concentration and annual effective dose less were compared with th

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Publication Date
Wed Mar 30 2022
Journal Name
World Economics & Finance Bulletin (wefb)
ANALYSIS AND MEASUREMENT THE CONCURRENT FINANCIAL AND ECONOMIC CYCLE IN THE IRAQI ECONOMY FOR THE PERIOD 1990-2018
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The research aims to verify the presence of correlation between the financial cycle and the economic cycle in the Iraqi economy. During the research period, the Iraqi economy witnessed a crisis cycle due to the permanent deviations in the state budget and the occurrence of sustainable deficits during the period of the economic blockade with the coincidence of an inflationary economic cycle due to the cheap money policy and the occurrence of Negative supply shocks due to the blockade and the madly high general level of prices, in addition to the weak financial planning of the state budget during the post-economic blockade and the entry of the economy into a stagnant economic cycle due to security and political instability, low levels of priv

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Measurement the Concentrations of Radon and Thoron and Their Progeny in the Air Samples of Al-Haswaa City in Babylon province
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Water Flow Visualization And Velocity Measurement Using Hydrogen Bubble Generation Technique In Low Speed Open Channel
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Visualization of water flow around different bluff bodies at different Reynolds number ranging (1505 - 2492) was realized by designing and building a test rig which contains an open channel capable to ensure water velocity range (4-8cm/s) in this channel. Hydrogen bubbles generated from the ionized water using DC power supply are visualized by a light source and photographed by a digital camera. Flow pattern around a circular disk of (3.6cm) diameter and (3mm) thickness, a sphere of (3.8cm) diameter and a cylinder of
(3.2cm) diameter and (10cm) length are studied qualitatively. Parameters of the vortex ring generated in the wake region of the disk and the separation angle of water stream lines from the surface of the sphere are plott

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Compressive strength measurement for cement replacement with recycled glass in concrete
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The most important environmental constraints at the present time
is the accumulation of glass waste (transparent glass bottles). A lot of
experiments and research have been made on waste and recycling
glass to get use it as much as possible. This research using recycling
of locally waste colorless glass to turn them into raw materials as
alternative of certain percentages of cement to save the environment
from glass waste and reduce some of the disadvantages of cement
with conserving the mechanical and physical properties of concrete
made. A set of required samples were prepared for mechanical test
with different weight percentage of waste glass (2%, 4%, 5%, 6%,
8%, 10%, 15%, 20% and 25%). American standard

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Information Systems And Change Management
Designing a knowledge management measurement for educational institutions: a qualitative research
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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Measurement Of Organic Concentration in Aldehydes By The Derivative Neutron Activation Analysis Technique
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The aim of this paper is determine the concentration of the organic oxygen in some organic compounds (Aldehydes ) by the derivative neutron activation analysis technique, and the derivative of the oxygen by the nitrogen equivalent toit and the irradiation of anew sample in flounce (1.73*106  n.cm-2.s-1) by the neutron generator .Then the calculation of the radioactivity which is done by using NaI(Tl) . After that we determine the concentration of nitrogen by calibration curve that includes nitrogen compounds which have apparent chemical and physical characteristics .For comparison the result is done by using keldal method.           

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Publication Date
Fri Mar 01 2019
Journal Name
Optical Fiber Technology
Highly sensitive measurement of surrounding refractive index using tapered trench–assisted multicore fiber
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