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.
Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling the Symmetric gray scale texture image and estimating by using
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Nowadays, internet security is a critical concern; the One of the most difficult study issues in network security is "intrusion detection". Fight against external threats. Intrusion detection is a novel method of securing computers and data networks that are already in use. To boost the efficacy of intrusion detection systems, machine learning and deep learning are widely deployed. While work on intrusion detection systems is already underway, based on data mining and machine learning is effective, it requires to detect intrusions by training static batch classifiers regardless considering the time-varying features of a regular data stream. Real-world problems, on the other hand, rarely fit into models that have such constraints. Furthermor
... Show MoreThe present research tackles a number of historical facts and incidents with a purely legal dimension in an important stage in the contemporary history of Iraq, especially the era of the British occupation. This resulted in innumerable social, political and legal problems, particularily the judicial legislation problems in Iraq. These legislations included a set of civil laws and in force governmental procedures that will be discussed historically by examining documents issued by the Ministries of Justice and Interior Affairs in the governments of monarchy for the period from 1921-to-1958. The data of the present paper relied on the Iraqi Library and Archives, (hence DKW). The study adopted the narrative historical methodology when inves
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Background: The beliefs of pharmacy students in their curriculum may be critical to the success of medical education and the development of global health competences. Objective: To assess the beliefs, attitudes, and obstacles of PharmD students at the College of Pharmacy, University of Baghdad, during their first year in the newly adopted PharmD program. Method: In-depth qualitative interviews were conducted using flexible probing approaches. A sample of fourth-year PharmD students from the University of Baghdad's College of Pharmacy was selected using a purposive sampling method. The gathered data was analyzed using a thematic content analysis approach. Results: 40% of participants applied for the program because they believed it w
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The fluctuation properties of energy spectrum, electromagnetic transition intensities and electromagnetic moments in nucleus are investigated with realistic shell model calculations. We find that the spectral fluctuations of are consistent with the Gaussian orthogonal ensemble of random matrices. Besides, we observe a transition from an order to chaos when the excitation energy is increased and a clear quantum signature of the breaking of chaoticity when the single-particle energies are increased. The distributions of the transition intensities and of the electromagnetic moments are well described by a Porter-Thomas distribution. The statistics of electromagnetic transition intensities clearly deviate from a Porter-Thomas distribution (i
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Objective: Detection the level of YKL-40 biochemical marker and vitamin D level in sera of Iraqi uterine cancer
females' patients.
Methodology: This study included 90 female volunteers, 30 of them were healthy volunteers who were
considered as a control group, while sixty serum samples were collected from women patients suffering from
uterine tumors (30 malignant and 30 fibroid benign tumors), benign cases were considered as a disease
control group for malignant tumors. The average age of those females was 30-75 years, which matched the
control group. All the samples were collected from Azady hospital in Kirkuk and the gynecologic department at
Medical City in Baghdad during October /2012 to May /2013. All the serum
The study aims to identify the metamemory and perceptual speed among College students, the correlation between metamemory and perceptual speed among College students, and to which extend does metamemory contribute to perceptual speed among College students. The sample consisted of group of students were selected randomly by the researcher from five-different disciplines at the college of education for pure sciences. To collect study data, the researcher utilized two scales: perceptual speed scale that has translated to Arabic language by (Al-Shraqawi, Al- Shaikh, and Nadia Abed Al-Salam (1993). The second scale is metamemory scale (2002) which has translated to Arabic by Abu Ghazal (2007). The results revealed that college students have
... Show MoreThis study was conducted on five kinds of local soybean seeds (Ibaa, Hawija, Taqa.2, Lee74 and Hassan). The chemical analysis results showed that Hawija soybean has the highest percent of protein which was 38-08%, The amino acid percent was also higher than the other kinds(lysine, Thereonine and Tryptopham), and being 389,250,81 mg/gm nitrogen respectively Both amino acids were important for child nutrition. Hawija was selected, being the best for proteins and basic amino acids, and was utilized in preparation of the adjunct baby food formula. Eighteen formulas had been prepared by using soybean flour kind(Hawija), wheat flour kind (Abu gharib) and full fat powder milk (NIDO). Each formula contained 20% protein as recommended by F.A.O, W.
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Nonlinear diffraction pattern can be induced by focusing CW
laser into a thin quartzes cuvette containing nanofluid. The number
of revealed pattern rings indicates to the nonlinear behavior of fluid.
Here, the nonlinear refractive index of each of functionalized single
wall carbon nanotube (F-SWCNTs) suspention and multi wall carbon
nanotube (F-MWCNTs) suspention have been investigated
experimentally .Each of CNTs suspention was at volume fraction of
13×10−5 and 6×10−5. Moreover the laser source at wavelength of
473 nm was used. The results show that SWCNTs suspention
possesses higher nonlinearty than other at the same volume fraction