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Suggested Model for accounting disclosure proactive and reflect on the decisions of investors: Applied research in a sample of industrial companies listed on the Iraq Stock Exchange
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Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the end of the fiscal year and seen it all investors and speculators shares in the stock market has blending researchers between financial accounting and management in the preparation of the model proposed for the disclosure of accounting proactive, as it has been integrating the actual information that disclosed by the company progress as well as budgets overall key to provide financial statements that initial activity the company.
     It is known that reports of Managerial Accounting is to use the procedure, but only as good intention of the management of the company and in order to help stakeholders make decisions sound economic and to strengthen transparency and accountability and to provide information in a time when the need is urgent and necessary and the lack of financial reports at the end of the financial year and the impossibility of providing actual information ( 100%) are detected these reports within the proposed model, which is expected to operate a vacuum in a series of accounting disclosure of listed companies to contribute in the Iraqi Stock Exchange (ISE).

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Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
An Overview of Some Plant Based Products With Hepatoprotective Activity
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In folk medicine there are various medicinal amalgamation possessing hepatoprotective activity. This activity is of significance because several toxins cause liver injury. Hence, many pharmaceutical companies are targeting herbal medicines for the treatment of liver abnormalities and towards evolving a safe and effective formulation with desired route of administration. In current review we have focused on the studies showing hepatoprotective effect using marine compounds and plant derived compounds. Liver disorder, a global health problem, usually include acute or chronic hepatitis, heptoses, and cirrhosis. It may be due to toxic chemicals and certain antibiotics. Uncontrolled consumption of alcohol also affects liver in an unhealthy wa

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Petrophysical Analysis of an Iraqi Gas Field (Mansuriya Gas Field)
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Mansuriya Gas field is an elongated anticlinal structure aligned from NW to SE, about 25 km long and 5-6 km wide. Jeribe formation is considered the main reservoir where it contains condensate fluid and has a uniform thickness of about 60 m. The reservoir is significantly over-pressured, (TPOC, 2014).

This research is about well logs analysis, which involves the determination of Archie petrophysical parameters, water saturation, porosity, permeability and lithology. The interpretations and cross plots are done using Interactive Petrophysics (IP) V3.5 software.

The rock parameters (a, m and n) values are important in determining the water saturation where (m) can be calcul

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
linear equivalence determination of key-stream sequence using Z-Transform
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the research ptesents a proposed method to compare or determine the linear equivalence of the key-stream from linear or nonlinear key-stream

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Publication Date
Fri Aug 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Push-out bond strength of different root canal obturation materials
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Background: The aim of this study was to evaluate the push-out bond strength of four different obturation materials to intraradicular dentin and to determine the failure mode. Materials and method: forty straight palatal roots of the maxillary first molars teeth were used in this study, the roots were instrumented using crown down technique and rotary EndoSequence system, the roots were randomly divided into four groups according to the materials used for obturation (n=10).Group (1): AH Plus sealer and gutta-percha. Group (2): Activ GP glass ionomer sealer and Activ GP gutta-percha (Activ GP system). Group (3): Bioceramic sealer and Bioceramic gutta-percha. Group (4): GuttaFlow2 sealer and gutta-percha. For all groups single cone obturatio

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Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of nurses practices toward patients who undergo cardiac catheterization
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Objective: To evaluate the nurse's practices and it's relationship between with thier demographic characteristic.
Methodology: A descriptive study was carried out , from January 15th 2002 to April 15th 2002 , to evaluate the
nurse’s practices toward patients who undergo cardiac catheterization . A purposive sample of ( 65 ) nurse , was
selected out of three teaching hospitals in Baghdad city . These nurses were worked at the catheterization units
and catheterization labs .A questionnaire was constructed for the purpose of the study , which comprised of three
major parts in which there were ( 45 ) items . Reliability and validity of the questionnaire were determined
through the conduct of a pilot study .
Data were c

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Publication Date
Wed Nov 02 2016
Journal Name
Australian Journal Of Basic And Applied Sciences
Full synchronization of 2$\times$ 2 optocouplers network using LEDs
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The synchronization of a complex network with optoelectronic feedback has been introduced theoretically, with use of 2×2 oscillators network; each oscillator considered is an optocoupler (LED coupled with photo-detector). Fixing the bias current (δ) and increasing the feedback strength (Ԑ) of each oscillator, the dynamical sequence like chaotic and periodic mixed mode oscillations has been observed. Synchronization of unidirectionally coupled of light emitting diodes network has been featured when coupling strength equal to 1.7×10-4. The transition between non-synchronization and synchronization states by means of the spatio-temporal distribution has been investigated.

Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Isolation of CD34+ Human Melanocyte Stem Cells from Hair Follicles
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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Flow Characteristics Of Tigris River Within Baghdad City During Drought
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The main source of water supply in Iraq is the surface water, especially Tigris and Euphrates Rivers and their tributaries. In the recent years there was a great drop in the water levels of Tigris River within Baghdad City which had affected the operation of twelve water supply projects located on the banks of Tigris River in Baghdad City, due to significant climate changes, and the expansion of hydraulic construction (dams) and implementation of new irrigation projects in Turkey, these factors have greatly reduced the water flowrates of river by about 46%. In the present study the flow characteristics of Tigris River within Baghdad City was studied, the reach involved was about 49km in which it represents the urban zone

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Optimum Design of Stiffened Plate-Structure Subjected to Static Loading
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The field of structural optimization (optimal design) has grown rapidly over the past decades with many different optimization methods that could be used to produce a structure of minimum weight. This research deals with two aspects, in the first, a general numerical technique based on the finite element analysis and it suggests to investigate the preliminary behavior of metal stiffened plate under action of static load environment. The technique was included a finite element model of the structures using high- order isoparimetric plate elements to be used to create a certain models to obtain their optimum design. The models are characterized such that, each model is builded using different types of stiffener configuration. The second as

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Publication Date
Mon Jul 01 2019
Journal Name
Applied Mathematical Modelling
Potential flow of fluid from an elevated, two-dimensional source
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