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
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Estimation and Improvement of Routing Protocol Mobile Ad-Hoc Network Using Fuzzy Neural Network
...Show More Authors

Ad-Hoc Networks are a generation of networks that are truly wireless, and can be easily constructed without any operator. There are protocols for management of these networks, in which the effectiveness and the important elements in these networks are the Quality of Service (QoS). In this work the evaluation of QoS performance of MANETs is done by comparing the results of using AODV, DSR, OLSR and TORA routing protocols using the Op-Net Modeler, then conduct an extensive set of performance experiments for these protocols with a wide variety of settings. The results show that the best protocol depends on QoS using two types of applications (+ve and –ve QoS in the FIS evaluation). QoS of the protocol varies from one prot

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Relation of Gonial Angle Index to osteoporosis and age using CBCT in female subjects
...Show More Authors

background: osteoporosis is a metabolic bone disease that affects women more than men, it is characterized by generalizes reduction of bone mineral density (BMD) leaving a fragile weak bone that is liable to fracture, gonial angle index (GAI) is one of the radio-morphometric indices, it has been controversial whether it is related to bone mineral density or ageing or none of them. The aim of study is to evaluate the role of cone beam computed tomography (CBCT) as a screening tool for diagnosis of osteoporosis and age effect in females using gonial angle index. Material and method: 60 females were divided into 3 groups according to age and (BMD) status into: Group1 (non-osteoporosis 20-30 years), Group2 (non-osteoporosis 50years and above),

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Identification of Streptococcus mutans from Human Dental Plaque and Dental Caries Using 16SrRNA Gene
...Show More Authors

One hundred and sixty samples from saliva and dental plaque were sellected from patients with caries active at ages from (4-65) years from Umm Qasr Primary School and Al-Ameria Specialist Dental Center in Baghdad. 15 isolates belong to Streptococcus mutans were identified by biochemical tests and Vitek 2 compact system while 22 isolates identified by using Polymerase Chain Reaction ﴾PCR﴿ techniques and sequencing of 16SrRNA with 120 bp by using 16SrRNA the result confermed that these isolates were belong to S.mutans.

View Publication Preview PDF
Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Improving Some Mechanical Properties and Thermal conductivity of PMMA Polymer by using Environmental Waste
...Show More Authors

This study was achieved to satisfy two goals, the first of which is to treat an environmental problem represented by the disposal of date seeds, and the second is the use of these wastes to improve some mechanical and thermal properties of poly methyl methacrylate PMMA through strengthening different proportions of the powder of date seeds.

Particles of date seeds were used as a natural strengthening material for PMMA polymer, by mixing the matrix material (resin) with the hardener while still stirring continuously for a period of 10 min. After that, the samples of the reinforced material were prepared by adding the powder of date seeds, which is the reinforcing substance, with different percentages of weight fraction (0, 0.5, 1,

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (4)
Scopus Crossref
Publication Date
Tue Nov 02 2021
Journal Name
Iraqi Journal Of Science
Mapping Land Cover/Land Use for Change Derivation Using Remote Sensing and GIS Technique
...Show More Authors

    Deriving land cover information from satellite data is one of the most common applications employed to monitor, evaluate, and manage the environment. This study aims to detect the land cover/land use changes and calculate the areas of different land cover types in Baghdad, Iraq, for the period from 2015 to 2020, using Landsat 8 images. The supervised Maximum Likelihood Classification (MLC) method was applied to classify the images. Four land cover types were obtained, namely urban, vegetation, water, and barren soil.  Changes in the four land cover classes during the study period were observed. The extent of the urban, vegetation, and water areas was increased by about 7.5%, 9.5%, and 1.5%, respectively, whereas t

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using a New General Complex Integral Transform for Solving Population Growth and Decay Problems
...Show More Authors

The Population growth and decay issues are one of the most pressing issues in many sectors of study. These issues can be found in physics, chemistry, social science, biology, and zoology, among other subjects.

We introduced the solution for these problems in this paper by using the SEJI (Sadiq- Emad- Jinan) integral transform, which has some mathematical properties that we use in our solutions. We also presented the SEJI transform for some functions, followed by the inverse of the SEJI integral transform for these functions. After that, we demonstrate how to use the SEJI transform to tackle population growth and decay problems by presenting two applications that demonstrate how to use this transform to obtain solutions.

Fin

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Evaluation of Temperature, DO and BOD in Mosul Dam Lake Using Geographical Information System
...Show More Authors

The aim of this study is to evaluate the seasonal variations of Mosul dam lake by measuring the temperature, dissolved oxygen (DO) and biochemical oxygen demand (BOD) during the period from July 2018 to April 2019. Twenty two sites were selected within the studied lake. The obtained results were integrated with the geographical information system (GIS) using spatial images to create maps utilizing Arc map software. These maps were used to demonstrate the concentrations of the investigated parameters during the study period. The results show that all parameters were within the accepted levels, indicating the good status of the lake.

View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Immunization of White Mice against Hydatid Cyst Using Antigen B and Excretion - Secretion Antigen
...Show More Authors

      The aim of this study was  toward the possibility of producing antigen that has  the ability to stimulate the immune response against the infection with the  hydatid cyst. To do so antigens were extracted from sheep hydatid cyst fluid of  Echinococcus granulosus .These were: 1- The hydatid cyst fluid called antigen B. 2- Excretion-secretion called ES antigen. 3-B/ES antigen is a mixture (1:1) of the above two antigens. Three concentrations   (15, 30 and 60 µg/ml) from antigen B/ES were prepared to immunize the white mice (males)  with 20 µg/gr body weight and one booster dose  (10 µg/gr) to stimulate immunity.      The efficiency of t

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Epileptic Seizures Detection Using DCT-II and KNN Classifier in Long-Term EEG Signals
...Show More Authors

     Epilepsy is one of the most common diseases of the nervous system around the world, affecting all age groups and causing seizures leading to loss of control for a period of time. This study presents a seizure detection algorithm that uses Discrete Cosine Transformation (DCT) type II to transform the signal into frequency-domain and extracts energy features from 16 sub-bands. Also, an automatic channel selection method is proposed to select the best subset among 23 channels based on the maximum variance. Data are segmented into frames of  one Second length without overlapping between successive frames. K-Nearest Neighbour (KNN) model is used to detect those frames either to ictal (seizure) or interictal (non-

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Developing Arabic License Plate Recognition System Using Artificial Neural Network and Canny Edge Detection
...Show More Authors

            In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref