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
Wed Jan 01 2014
Journal Name
Biochemical Cellular Archive
The relationship between helicobacter pylori infection and reproductive disorder
...Show More Authors

To determine the relationship between infertility and Helicobacter pylori infection, thirty-five infertile patients of ages (20-49) years have been investigated and compared with 10 apparently firtility individuals. All the studied groups were carried out to measure (ASA), (TNF-á), (IL-6), (anti-H.pylori IgA) and (anti-H.pyloriIgG) by Enzyme linked immunosorbent assay (ELISA) technique. The statistical analysis also demonstrated that there were a highly significant differences (P<0.01), when compared between studied group. Also, the statistical analysis demonstrated that there were a highly significant differences (P<0.01) when compare between infertility and fertility in Conc. of sperm. The percentage distribution of ASA in serum and seme

... Show More
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Score for the groups SL(2,121) and SL(2,169)
...Show More Authors

A factor group is a mathematical group obtained by aggregating similar elements of a larger group using an equivalence relation that preserves some of the group structure. In this paper, the factor groups K(SL(2,121)) and K(SL(2,169)) computed for each group from the character table of rational representations.

View Publication
Scopus (11)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
The Color and its Semiotic Reflections in Iraqi Newspapers.
...Show More Authors

The Colour is one of important aspect of human activity, especially in General arts and press, and also is one of the essential elements to achieve and build the idea of design technology in the appropriate places, according to the space of designs work.
In a view of the colour and its relationship with the Semiotics, we can find that the objectives goals at the point of visual formats that’s «oral or written”. In last years, the intellectual concerns of Semiotics through eye contact methods, that’s meaning contact methods for get messages of sense of sight.
The semiotics term Can be defined into: (the sequential feature or network system has relations according agreed language rules, in a particular environment, also is a g

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
Populism in the Middle East: Discourse and Comparative Characteristics
...Show More Authors

Abstract: The premise of the study is that populism is a process of building political views and critical intellectual orientations among the general public. It is transformed into mass beliefs by mobilizing the society ideologically and continuously in order to reach or control the circle of authority. We distributed the study topics to four sections: In the second, we will discuss the contents of contemporary populism and how other forms of populism evolved historically. The third is to discuss the political discourse of populism among the military regimes and the comparative Islamic parties in the Middle East, especially in terms of the essence and the intellectual foundations. The fourth section seeks to examine the characteristics o

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The paradise in surat al-rahman and its preparation
...Show More Authors

Our life is a test and the eternal life in the afterlife. So we must work well in our life even win paradise, must always remember the death and there is a life after this death and we will be responsible for everything we've done in our life. God did not create us vain but for reward, punishment, for this we must have to well prepare for this great day and we have to think about what to do in order to win the paradise.
Keywords: paradise, surat al-rahman, preparation.

View Publication Preview PDF
Publication Date
Sun Mar 15 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Sublimation and the New Culture in August Wilson's Fences
...Show More Authors

August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive

... Show More
View Publication Preview PDF
Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Inspired by poets under the Zangid and Ayyubid states
...Show More Authors

The poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 10 2022
Journal Name
Mathematical Statistician And Engineering Applications
Results for the Groups SL(2,34 ) and SL(2,36 )
...Show More Authors

Publication Date
Sun Nov 01 2020
Journal Name
The Iraqi Journal For Information And Documentation Studies
Smart Libraries and Their Applications in The Arab World
...Show More Authors

The main aim of conducting this research is to identify the applications of Smart libraries in the Arab world. The Researcher relied on the documentary and Survey approach to collect information and data through the Internet, and to get to know these libraries. Then the Research came in three sections dealing with the first topic: The general framework of the study. The second topic deals with: introducing Smart libraries and indicating their types and characteristics. The Third topic dealt with the requirements of Smart libraries'application by identifying the basic components of it (Smart building, Smart Librarian , Smart devices, systems and software, Smart information sources,and Smart beneficiaries), and dealt with Smart libraries appl

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
Illation for the Groups SL(2,112 ) and SL(2,132 )
...Show More Authors