Preferred Language
Articles
/
jpgiafs-550
The fair Value and its Using Effects on The Financial Reports Quality
...Show More Authors

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed May 10 2017
Journal Name
Australian Journal Of Basic And Applied Sciences
Block-based Image Steganography for Text Hiding Using YUV Color Model and Secret Key Cryptography Methods
...Show More Authors

Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
Mapping Paddy Rice Fields Using Landsat and Sentinel Radar Images in Urban Areas for Agriculture Planning
...Show More Authors

     This research develops a new method based on spectral indices and random forest classifier to detect paddy rice areas and then assess their distributions regarding to urban areas. The classification will be conducted on Landsat OLI images and Landsat OLI/Sentinel 1 SAR data. Consequently, developing a new spectral index by analyzing the relative importance of Landsat bands will be calculated by the random forest. The new spectral index has improved depending on the most three important bands, then two additional indices including the normalized difference vegetation index (NDVI), and standardized difference built-up index (NDBI) have been used to extract paddy rice fields from the data. Several experiments being

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 12 2011
Journal Name
Journal Of Liquid Chromatography & Related Technologies
RAPID DETERMINATION OF SPHINGANINE AND SPHINGOSINE IN URINE BY HIGH PERFORMANCE LIQUID CHROMATOGRAPHY USING MONOLITHIC COLUMN
...Show More Authors

A rapid high performance liquid chromatography method for the determination of sphinganine (Sa) and sphingosine (So) in urine samples by employing a silica-based monolithic column is described. The samples were first extracted using ethyl acetate and derivatized using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol. C20 sphinganine was used as internal standard. Under the optimized conditions, separation was achieved using a mixture of methanol:water (93:7, v/v), column temperature at 30°C, flow rate of 1 mL min−1, and an injection volume of 10 μL. Good linearity was obtained for Sa and So over the concentration range 20–500 ng mL−1(correlation coefficients ≥0.9978). The detection limits were 0.45 ng mL−1 for Sa and

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Thu Aug 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Evaluation of routing protocol with multi-mobile sinks in WSNs using QoS and energy consumption parameters
...Show More Authors

An efficient networks’ energy consumption and Quality of Services (QoS) are considered the most important issues, to evaluate the route quality of the designed routing protocol in Wireless Sensor Networks (WSNs). This study is presented an evaluation performance technique to evaluate two routing protocols: Secure for Mobile Sink Node location using Dynamic Routing Protocol (SMSNDRP) and routing protocol that used K-means algorithm to form Data Gathered Path (KM-DGP), on small and large network with Group of Mobile Sinks (GMSs). The propose technique is based on QoS and sensor nodes’ energy consumption parameters to assess route quality and networks’ energy usage. The evaluation technique is conducted on two routing protocols i

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
A Methodology for Evaluating and Scheduling Preventive Maintenance for a Thermo-Electric Unit Using Artificial Intelligence
...Show More Authors

Flow-production systems whose pieces are connected in a row may not have maintenance scheduling procedures fixed because problems occur at different times (electricity plants, cement plants, water desalination plants). Contemporary software and artificial intelligence (AI) technologies are used to fulfill the research objectives by developing a predictive maintenance program. The data of the fifth thermal unit of the power station for the electricity of Al Dora/Baghdad are used in this study. Three stages of research were conducted. First, missing data without temporal sequences were processed. The data were filled using time series hour after hour and the times were filled as system working hours, making the volume of the data relativel

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Permeability Enhancement of Methotrexate Transdermal Gel using Eucalyptus oil, Peppermint Oil and Olive Oil(Conference Paper )#
...Show More Authors

Abstract

Objective: the idea of this study to improve transdermal permeability of Methotrexate using eucalyptus oil, olive oil and peppermint oil as enhancers.
Method: eucalyptus oil (2% and 4%), peppermint oil (2% and 4%) and olive oil (2% and 4%) all used as natural enhancers to develop transdermal permeability of Methotrexate via gel formulation. The gel was subjected to many physiochemical properties tests. In-vitro release and permeability studies for the drug were done by Franz cell diffusion across synthetic membrane, kinetic model was studied via korsmeyer- peppas equation.
Result: the results demonstrate that safe, nonirritant or cause necrosis to rats' skin and stable till 60 days gel was successfully formulated.<

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Ieee Access
Fuzzy-Based Ensemble Feature Selection for Automated Estimation of Speaker Height and Age Using Vocal Characteristics
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Ni(II), Pb(II), and Cu(II) from Industrial Wastewater by Using NF Membrane
...Show More Authors

This article reviews the technical applicability of nanofiltration membrane process for the removal of nickel, lead, and copper ions from industrial wastewater.

Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50, 100, 150 and 200 ppm), under different pressures (1, 2, 3 and 4 bar), temperatures (10, 20, 30 and 40 oC), pH (2, 3, 4, 5 and 5.5), and flow rates (1, 2, 3 and 4 L/hr), were prepared and subjected treated by NF systems in the laboratory. Suitable NF membrane was chosen after testing a number of NF membranes (University of Technology-Baghdad), in terms of production and removal. NF system was capable of removing more than (85%, 78%, and 66% for Ni(II

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Prediction of pore and fracture pressure using well logs in Mishrif reservoir in an Iraqi oilfield
...Show More Authors

View Publication
Crossref (4)
Crossref
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Improving Water Use Efficiency and Water Productivity for Okra Crop by using Subsurface Water Retention Technology
...Show More Authors

Utilizing the modern technologies in agriculture such as subsurface water retention techniques were developed to improve water storage capacities in the root zone depth. Moreover, this technique was maximizing the reduction in irrigation losses and increasing the water use efficiency. In this paper, a polyethylene membrane was installed within the root zone of okra crop through the spring growing season 2017 inside the greenhouse to improve water use efficiency and water productivity of okra crop. The research work was conducted in the field located in the north of Babylon Governorate in Sadat Al Hindiya Township seventy-eight kilometers from Baghdad city. Three treatments plots were used for the comparison using surface

... Show More
View Publication Preview PDF
Crossref (6)
Crossref