Preferred Language
Articles
/
jpgiafs-788
Reflection of the application of the IFRSs on financial ratios and performance indicators
...Show More Authors

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue May 22 2012
Journal Name
Thesis
Production and characterization of methionine γ- lyase from Pseudomonas putida and its effect on cancer cell lines
...Show More Authors

Production and characterization of methionine γ- lyase from Pseudomonas putida and its effect on cancer cell lines

Publication Date
Thu Jul 06 2017
Journal Name
Al-mustansiriyah Journal Of Science
Physiological and histological effects of (zinc and iron) oxide nanoparticles on some fertility parameters in female mice
...Show More Authors

Nowadays nanoparticles have widespread application in various industriesbecause of their special and unique features, there are many studies in sideeffects of nanomaterial. This study done by 40 white female mice withevery other day intraperitoneally injection of low and high doses of both ofZnO kg of body weight) and FeOnanoparticles (5 and 40 mg/kg). After a 15 days period, the mice weresacrificed and blood samples were collected for hormone analysis, andtissue samples for morphometric studies.Statistical Analysis shows significant differences in LH, Estrogen,Progesterone hormone levels between groups, while there are insignificantdifferences in Follicle stimulating hormone (FSH) level between thegroups compared with its level in

... Show More
View Publication
Crossref (10)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Chemosphere
Impact of anaerobically digested silver and copper oxide nanoparticles in biosolids on soil characteristics and bacterial community
...Show More Authors

View Publication
Scopus (18)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Fri Apr 25 2014
Journal Name
Journal Of Pharmaceutical & Scientific Innovation
EFFECT OF CARROT AND GINGER EXTRACTS (ALONE AND IN COMBINATION WITH CIPROFLOXACIN) ON MULTIDRUG RESISTANT PSEUDOMONAS AERUGINOSA
...Show More Authors

View Publication
Crossref (5)
Crossref
Publication Date
Sun Apr 15 2018
Journal Name
Strojniški Vestnik - Journal Of Mechanical Engineering
Comparative Experimental and Numerical Investigation on Electrical Discharge Drilling of AISI 304 using Circular and Elliptical Electrodes
...Show More Authors

This work introduces a new electrode geometry for making holes with high aspect ratios on AISI 304 using an electrical discharge drilling (EDD) process. In addition to commercially available cylindrical hollow electrodes, an elliptical electrode geometry has been designed, manufactured, and implemented. The principal aim was to improve the removal of debris formed during the erosion process that adversely affects the aspect ratio, dimensional accuracy, and surface integrity. The results were compared and discussed to evaluate the effectiveness of electrode geometry on the machining performance of EDD process with respect to the material removal rate (MRR,) the electrode wear rate (EWR), and the tool wear ratio (TWR). Dimensional features an

... Show More
View Publication
Scopus (7)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Feb 02 2025
Journal Name
Engineering, Technology & Applied Science Research
An Enhanced Document Source Identification System for Printer Forensic Applications based on the Boosted Quantum KNN Classifier
...Show More Authors

Document source identification in printer forensics involves determining the origin of a printed document based on characteristics such as the printer model, serial number, defects, or unique printing artifacts. This process is crucial in forensic investigations, particularly in cases involving counterfeit documents or unauthorized printing. However, consistent pattern identification across various printer types remains challenging, especially when efforts are made to alter printer-generated artifacts. Machine learning models are often used in these tasks, but selecting discriminative features while minimizing noise is essential. Traditional KNN classifiers require a careful selection of distance metrics to capture relevant printing

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Applying Cognitive Methodology in Designing On-Line Auto-Tuning Robust PID Controller for the Real Heating System
...Show More Authors

A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Dec 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of thermocycling on microleakage analysis of bulk filled base composite in comparison to incrementally placed nanohybrid composite in class II MOD restorations (An in vitro study)
...Show More Authors

Background: The study aim was to evaluate thermocycling effect on microleakage of occlusal and cervical margins of MOD cavity filled with bulk filled composites in comparison to incrementally placed nanohybrid composite and to evaluate the difference in microleakage between enamel and dentin margins for the three materials groups. Materials and method: Forty eight maxillary first premolars were prepared with MOD cavities. Samples were divided into three groups of sixteen teeth according to material used: Grandio: Grandio. SDR: SDR +Grandio. X-tra: X-tra base + Grandio. Each group was subdivided into two according to be thermocycled or not. After 24 hrs immersion in 2% methylene blue, samples weresectioned and microleakage was estimated. Res

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Recurrent Stroke Prediction using Machine Learning Algorithms with Clinical Public Datasets: An Empirical Performance Evaluation
...Show More Authors

Recurrent strokes can be devastating, often resulting in severe disability or death. However, nearly 90% of the causes of recurrent stroke are modifiable, which means recurrent strokes can be averted by controlling risk factors, which are mainly behavioral and metabolic in nature. Thus, it shows that from the previous works that recurrent stroke prediction model could help in minimizing the possibility of getting recurrent stroke. Previous works have shown promising results in predicting first-time stroke cases with machine learning approaches. However, there are limited works on recurrent stroke prediction using machine learning methods. Hence, this work is proposed to perform an empirical analysis and to investigate machine learning al

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Thu Jun 20 2024
Journal Name
Fizjoterapia Polska
Development Artificial Neural Network (ANN) computing model to analyses men's 100¬meter sprint performance trends
...Show More Authors

Coaches and analysts face a significant challenge of inaccurate estimation when analyzing Men's 100 Meter Sprint Performance, particularly when there is limited data available. This necessitates the use of modern technologies to address the problem of inaccurate estimation. Unfortunately, current methods used to estimate Men's 100 Meter Sprint Performance indexes in Iraq are ineffective, highlighting the need to adopt new and advanced technologies that are fast, accurate, and flexible. Therefore, the objective of this study was to utilize an advanced method known as artificial neural networks to estimate four key indexes: Accelerate First of 10 meters, Speed Rate, Time First of 10 meters, and Reaction Time. The application of artifi

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