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
Fri Mar 30 2018
Journal Name
International Journal Of Multimedia And Image Processing
The Design of a Multimedia-Forensic Analysis Tool (M-FAT)
...Show More Authors

Digital forensics has become a fundamental requirement for law enforcement due to the growing volume of cyber and computer-assisted crime. Whilst existing commercial tools have traditionally focused upon string-based analyses (e.g., regular expressions, keywords), less effort has been placed towards the development of multimedia-based analyses. Within the research community, more focus has been attributed to the analysis of multimedia content; they tend to focus upon highly specialised specific scenarios such as tattoo identification, number plate recognition, suspect face recognition and manual annotation of images. Given the ever-increasing volume of multimedia content, it is essential that a holistic Multimedia-Forensic Analysis Tool (M-

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
"The Effect of Using Short stories in Enriching Students Vocabulary"
...Show More Authors

               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

 &nbsp

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 23 2019
Journal Name
Al–bahith Al–a'alami
The Persuasive Methods of ISIS in Recruiting Individuals (Scientific Approach)
...Show More Authors

The rapid success and the field dilation of Daish organization in both Iraq and Syria make academic institutes and research centers to pay attention to its propaganda means to gain its public opinion, and to further investigation about new methods employed by this organization to disseminate its messages to the public, particularly young people in large areas of the world. This organization uses traditional propaganda techniques on psychological war and its levels, social network sites and platforms that are distributed online. This study seeks to expose more persuasive methods used by the organization to gain multiple classes of society and to disseminate its extremist ideological thoughts. It also studies the psychological operation an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
The Eurasia Proceedings Of Science Technology Engineering And Mathematics
Study the Susceptibility of Plant Isolated Bacteria against Some Antibiotics
...Show More Authors

Publication Date
Tue Jan 01 2019
Journal Name
The International Journal Of Literary Humanities
The Stereotypical Representation of Black Women in Caryl Phillips’ "Cambridge"
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun May 22 2005
Journal Name
University Of Technology
Results Of The Factor Group CF(G,Z)/R(G)
...Show More Authors

Publication Date
Sun Oct 08 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Banking Compliance to Reduce Risks to Run
...Show More Authors

The importance of operational risks increases with the increase in technological development, the development of banking operations, the extent of banking compliance, and the attempt of many banks to achieve quality in banking services. And the extent of the position occupied by Iraqi banks for banking compliance and reducing operational risks. The Basel Committee (2) paid its attention to operational risks and the interest of international banks to follow policies that work to ensure banking compliance and cover operational risks, because of its role in reducing losses due to increased costs and achieving an increase in profits. Realizing and working to confront the best possible and traditional methods, that some risks Operational problem

... Show More
View Publication
Crossref
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
The role of prophylactic antibiotics in nasal packing for epistaxis
...Show More Authors

Background: This study is to evaluate the necessity of prescribing prophylactic antibiotics for nasal packing in spontaneous epistaxis. There are few published papers of infective complications in such patients.

Methods: This prospective study analysed 149 consecutive patients admitted to AL-Kindy teaching hospital with spontaneous, epistaxis, who underwent nasal packing  over 2 years period . in the first  year, 78 patients received prophylactic antibiotics , In the second  year 71 patients were not given prophylatic antibiotics.  Exclusion criteria included antibiotics prescribed for unrelated  pathology and post-operative epistaxis. Signs and symptoms of acute otitis m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Inner Wasteland in Selected Later Plays of Samuel Beckett
...Show More Authors

The inner wasteland can be observed in Samuel Beckett’s early and later plays. His characters suffer from loss of identity, emotions, and sense of time. They lead a life of failure, repetition, inaction, loneliness, doubt, suffering, and nothingness. The inner wasteland includes many aspects, such as the multi and split identity, the habitual repetitive element of life, the dark sorrowful life the characters lead, lack of communication and relations among them, their unfree, inactive condition, their foggy terrible recollections, loneliness, dryness of love, and uncertainty. The analysis and the illustration of each aspect will show how the inner wasteland is intensified in the selected later plays of Beckett.

 

View Publication Preview PDF
Crossref
Publication Date
Sun Oct 02 2022
Journal Name
Engineering, Technology & Applied Science Research
Statistical Modeling for Traffic Noise: The Case of Kirkuk City
...Show More Authors

The auditory system can suffer from exposure to loud noise and human health can be affected. Traffic noise is a primary contributor to noise pollution. To measure the noise levels, 3 variables were examined at 25 locations. It was found that the main factors that determine the increase in noise level are traffic volume, vehicle speed, and road functional class. The data have been taken during three different periods per day so that they represent and cover the traffic noise of the city during heavy traffic flow conditions. Analysis of traffic noise prediction was conducted using a simple linear regression model to accurately predict the equivalent continuous sound level. The difference between the predicted and the measured noise shows that

... Show More
View Publication
Crossref (2)
Crossref