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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 May 01 2020
Journal Name
Journal Of Engineering
Chemical and Thermal Investigation on Stability of Tanuma Formation Using Different Additives with Drilling Fluids
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Wellbore stability is considered as one of the most challenges during drilling wells due to the
reactivity of shale with drilling fluids. During drilling wells in North Rumaila, Tanuma shale is
represented as one of the most abnormal formations. Sloughing, caving, and cementing problems
as a result of the drilling fluid interaction with the formation are considered as the most important
problem during drilling wells. In this study, an attempt to solve this problem was done, by
improving the shale stability by adding additives to the drilling fluid. Water-based mud (WBM)
and polymer mud were used with different additives. Three concentrations 0.5, 1, 5 and 10 wt. %
for five types of additives (CaCl2, NaCl, Na2S

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of some New 1,3,4-Oxadiazole derivatives based on 4-amino benzoic acid
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Various of 2,5- disubstituted 1,3,4-oxadiazole (Schiff base, ?- lactam and azo) were synthesized from 2,5-di (4,4?-amino-1,3,4-oxadiazole which usequently synth-esized from mixture of 4- amino benzoic acid and hydrazine arch of polyphosphorus acid. The synthesized compounds were cherecterized by using some spectral data (UV, FT-IR , and 1H-NMR)

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Publication Date
Mon May 18 2009
Journal Name
Journal Of Global Pharma Technology
Synthesis, Thermal and Electrochemical Properties of Four New Bis Oxadiazole Copolymers Based on Azo Monomer
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Four new copolymers were synthesized from reaction of bis acid monomer 3-((4-carboxyphenyl) diazenyl)-5-chloro-2-hydroxybenzoic acid with five diacidhydrazide in presence of poly phosphoric acid. The resulted monomers and copolymers have been characterized by FT-IR, 1H-NMR, 13C-NMR spectroscopy as well as EIMs technique. The number averages of molecular weights of the copolymers are between 4822 and 9144, and their polydispersity indexes are between 1.02 and 2.15. All the copolymers show good thermal stability with the temperatures higher than 305.86 C when losing 10% weight under nitrogen. The cyclic voltammetry (CV) measurement and the electrochemical band gaps (Eg) of these copolymers are found below 2.00 ev.

Scopus
Publication Date
Mon Dec 07 2020
Journal Name
The International Journal Of Artificial Organs
Improved hand prostheses control for transradial amputees based on hybrid of voice recognition and electromyography
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The control of prostheses and their complexities is one of the greatest challenges limiting wide amputees’ use of upper limb prostheses. The main challenges include the difficulty of extracting signals for controlling the prostheses, limited number of degrees of freedom (DoF), and cost-prohibitive for complex controlling systems. In this study, a real-time hybrid control system, based on electromyography (EMG) and voice commands (VC) is designed to render the prosthesis more dexterous with the ability to accomplish amputee’s daily activities proficiently. The voice and EMG systems were combined in three proposed hybrid strategies, each strategy had different number of movements depending on the combination protocol between voic

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of Argon and oxygen pressure on Zn magnetron plasma produced by RF power supply
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In this work, the plasma parameters (electron temperature and
electron density) were determined by optical emission spectroscopy
(OES) produced by the RF magnetron Zn plasma produced by
oxygen and argon at different working pressure. The spectrum was
recorded by spectrometer supplied with CCD camera, computer and
NIST standard of neutral and ionic lines of Zn, argon and oxygen.
The effects of pressure on plasma parameters were studied and a
comparison between the two gasses was made.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Particle size effect on XRF measurements of Copper and Zinc particles suspended in hydrocarbon materials
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Copper and Zinc powders with different particle sizes were subjected to sieving of range (20-100?m) and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . XRF intensity measurements were conducted for all suspended samples , and the relation between XRF intensity and the particle size was found .

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Engineering
Energy, Exergy and Anergy Analysis of Vertical Split Air Conditioner Under experimental ON-OFF Cycling
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A time series analysis can help to observe the behavior of the system and specify the system faults. In addition, it also helps to explain the various energy flows in the system and further aid in reducing the thermodynamic losses. The intelligent supervisory LabVIEW software can monitor the incoming data from the system by using Arduino microcontroller and calculates the important parameters. Energy, exergy, and anergy analysis present in this paper to investigate the system performance as well as its components. To accomplish this, a 4-ton vertical split air conditioner based on vapor compression refrigeration cycle charged with refrigerant R-22 was modified for experimental analysis. The results showed that during 540

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
A Comparative Study on Treatment of Diabetic Foot Infection by Acetic Acid, Rifocin and Probiotics
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Introduction: Diabetic foot infections are one of the most severe complications of diabetes. This study was aimed to determine the common bacterial isolates of diabetic foot infections and the in vitro antibiotic susceptibility then treatment.
Methods: A swab was taken from the foot ulcer, and the aerobic bacteria were isolated and identified by cultural, microscopic and biochemical test, then by api-20E system. After that their antibiotic susceptibility pattern was determined. Then local and systemic treatment was used to treat the diabetic foot patients.
Results: Bacterial isolates belonging to twelve species were obtained from diabetic foot patients. Gram (-) bacteria were the predominant pathogens in the diabetic foot infection

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Publication Date
Fri Nov 21 2025
Journal Name
Chemical And Process Engineering Research
Spectrophotometric Determination of Sulfanilamide in Pure and in Synthetic Sample based on Condensation Reaction Method
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A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfanilamide (SNA) drug in pure and in synthetic sample. This method based on the reaction of sulfanilamide (SNA) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form N-alkylamono naphthoquinone by replacement of the sulphonate  group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 455 nm. The optimum conditions of condensation reaction forms were investigated by: (1) univariable method, by optimizing the effect of experimental variables; (different bases, reagent concentration, borax concentration and reaction time),     (2) central  composite design (CCD) including

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Publication Date
Sun Jul 02 2017
Journal Name
Iraqi Journal Of Science
A Study Medicinal and Nutritional Effects of Thyme on Hematological Changes in Male Albino Rats
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