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Reflection of the application of the IFRSs on financial ratios and performance indicators
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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.

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Publication Date
Fri Dec 23 2022
Journal Name
Basrah Journal Of Agricultural Sciences
Effect of Adding Fulzyme plus and Spraying with Green Tea Extract on Vegetative Growth and Yield of Pepper cv. California Wonder
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A filed experiment was carried out at one of the private farms at Al-Suwaira District, Wasit Governorate during the spring season 2021, in order to evaluate the effect of adding Fulyzme plus (biofertilizer) and the foliar application of green tea extract (organic nutrient) on growth and yield of pepper plant cv. California wonder. A factorial experiment (43) was carried out using RCBD Design with three replicates. The Fulyzme plus treatment was applied with four concentrations (0, 10, 20. and 30 g. L-1). The foliar application of green tea extract was applied with three concentrations which were 0, 2 and 4 ml. L-1. Results revealed  significant effects of Fulyzme plus at 30 g. L-1 and the foliar application of green tea extract at

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Publication Date
Thu Jul 20 2023
Journal Name
Polymers In Medicine
Effect of subinhibitory doses of rifaximin on in vitro Pseudomonas aeruginosa adherence and biofilm formation to biotic and abiotic surface models
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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Strategic Leadership in Strategic Learning Exploratory Research at Anbar University
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        This study aims to know the extent of the impact of Strategic Leadership as an independent variable in Strategic Learning as a dependent variable to help the senior leadership in Anbar University to take the right decisions to develop Strategic Learning programs in light of the circumstances of the Covid-19 and the sudden decisions adopted by the university to switch to E-learning and to blend. The survey was conducted by distributing a questionnaire that was adopted as a primary tool in data collection from the study sample represented by the university's senior leaders, An intentional random sample of (105) was selected from our community of (127), the data were analyzed by (SPSS) Depe

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The meaning of the triple verb more with one letter in Diwan al-Shafi'i
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The Diwan of Imam Al-Shafi’i acquires great importance, as Al-Shafi’i is an authority in the language, and when I saw that no one had preceded me in exploring its depths, I took my tool and turned my face towards it intending to study the triple verb in it. I stop at these verbs and the student pauses for their morphological forms, looking at the significance of the triple verb more with one letter, two letters, and three letters, and I found that they are many, and such research cannot contain them all, so the choice came to choose the triple verb more with one letter, and the significance of the increase in it, as the increase in The building necessitates an increase in the meaning, and from here the study was limited to the triple

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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE CURRENT STATUS OF THE VERTEBRATE DIVERSITY IN Al-DALMAJ MARSH, Al-DIWANIYA PROVINCE
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    A survey conducted at Dalmaj marsh, Al-Diwaniya Province during 2013 revealed that the marsh encounters a considerable part of the Iraqi vertebrate fauna including 147 species belonging to five classes; Pisces, Amphibia, Reptilia, Aves and Mammalia. Some species are of globally conservation importance. The present results are discussed with the pertinent literature.

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Inclusive leadership in the General Secretariat for the Council of Ministers - An analytical research
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The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using Genetic Algorithm to Estimate the Parameters of the Gumbel Distribution Function by Simulation
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In this research, the focus was on estimating the parameters on (min- Gumbel distribution), using the maximum likelihood method and the Bayes method. The genetic algorithmmethod was employed in estimating the parameters of the maximum likelihood method as well as  the Bayes method. The comparison was made using the mean error squares (MSE), where the best  estimator  is the one who has the least mean squared error. It was noted that the best estimator was (BLG_GE).

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Publication Date
Thu Sep 03 2020
Journal Name
Political Sciences Journal
The Requirement of the National Democratic project in Iraq post Daesh Terrorist Group Stage
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This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the establ

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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Modern Physics E
The ground state properties of some exotic nuclei studied by the two-body model
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The ground state properties including the density distributions of the neutrons, protons and matter as well as the corresponding root mean square (rms) radii of proton-rich halo candidates 8B, 12N, 23Al and 27P have been studied by the single particle Bear– Hodgson (BH) wave functions with the two-body model of (core+p). It is found that the rms radii of these proton-rich nuclei are reproduced well by this model and the radial wave functions describe the long tail of the proton and matter density distributions. These results indicate that this model achieves a suitable description of the possible halo structure. The plane wave Born approximation (PWBA) has been used to compute the elastic charge form factors.

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Calculation of the longitudinal electron scattering form factors for the 2s-1d shell nuclei
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An Expression for the transition charge density is investigated
where the deformation in nuclear collective modes is taken into
consideration besides the shell model transition density. The
inelastic longitudinal C2 and C4 form factors are calculated using
this transition charge density for the Ne Mg 20 24 , , Si 28 and S 32
nuclei. In this work, the core polarization transition density is
evaluated by adopting the shape of Tassie model togther with the
derived form of the ground state two-body charge density
distributions (2BCDD's). It is noticed that the core polarization
effects which represent the collective modes are essential in
obtaining a remarkable agreement between the calculated inelastic
longi

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