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.
This experiment was conducted in the orchard of the Department of Horticulture,college of Agriculture,Baghdad University during the growing season of 2007 To study the effects of spray with three concentration of cultar(0,500,1000 mg.L-1) ,tow concentration of K2SO4(0,5g.L-1), and salinity of irrigation water with three concentration (1,2,3dS.m-1) on some characteristics of vegetative growth of two cultivars of apricot trees (Labib1 and Zienni).The age of trees was four years .The tree grafted on original of seed apricot . Afactorial trail was carry out according to randomized complete block design with arrangement of split-split with three replications. Salinity of irrigation water took main plot, potassium took sub plot and cultar took s
... Show MoreThe aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
... Show MoreThis research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”
The proposed model is designed for the disclosure of joint auditing and the role
... Show MorePigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the
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The research aims to shed light on strategic cohesion and its dimensions represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and measure its impact on achieving organizational prosperity and its dimensions represented by (intellectual capital, innovation, infrastructure, organizational agility, sustainable competitive advantage). The research problem emerged by raising the main question, which is: Does the management of the researched company realize the importance of practicing strategic cohesion and its role in achieving organizational pros
... Show MoreThe engagement of pharmacists in research activities is pivotal in the advancement of the pharmacy practice. The study aims to evaluate the confidence and competence of Malaysian hospital pharmacists in conducting clinical and practice-based research.
A cross-sectional study was carried out between September 2019 and April 2020 using an online survey. Pharmacists from eight different hospitals in Malaysia were involved in the study. The survey link was sent to all pharmacists of the included hospitals via email. Data were analysed using SPSS version 25.
A total of 226 pharmacists participated in this study, and their average age was 28 years old. About 82 % of the participants reported that they did not have any previous re
... Show MoreThis research aims at to identify the extent to which creative thinking skills Impact the change &development of Administrative Leadership styles In Administrative Leadership of the Medical City Department. Identify the nature of the relationship between them, determine the prevailing leadership style, &measure the level of creative thinking skills they have. In order to achieve the objectives of the research, the descriptive analytical method was adopted.
The research tool consisted of a questionnaire consisting of (61) paragraphs, in addition to the interview & observation. The research sample consisted of (170) administrative leaders in the upper &middle organizational levels. The
... Show MoreThe moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.
The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur
... Show MoreFace Recognition Systems (FRS) are increasingly targeted by morphing attacks, where facial features of multiple individuals are blended into a synthetic image to deceive biometric verification. This paper proposes an enhanced Siamese Neural Network (SNN)-based system for robust morph detection. The methodology involves four stages. First, a dataset of real and morphed images is generated using StyleGAN, producing high-quality facial images. Second, facial regions are extracted using Faster Region-based Convolutional Neural Networks (R-CNN) to isolate relevant features and eliminate background noise. Third, a Local Binary Pattern-Convolutional Neural Network (LBP-CNN) is used to build a baseline FRS and assess its susceptibility to d
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