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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
Thu Aug 01 2013
Journal Name
The Iraqi Journal Of Agricultural Sciences
VIBRATION MEASUREMENT AND PERFORMANCE EFFICIENCY OF GRASS MOWER
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The experiment was conducted in field of the University of Baghdad, Jadryia region, Baghdad to measure vibration and performance efficiency of grass mower (machine cutting grass). Vibration in three axes are longitudinal X , lateral Y and vertical Z in four places of mower machine during cutting grass and Practical Productivity, Efficiency and Fuel Consumption measured in this experiment . Factorial design (3 x 2) used, mower speeds included 1.9 3.6 and 6.4 km/hr and engine load included idling and full load according to randomized complete design were used in this experiment. Least Significant Design (LSD) 0.05 was used to compare the mean of treatment. Result were showed that the mower speed 6.4 km/hr recorded high productivity (0.6557 ha

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Business Data Communications And Networking
Simulated Performance of SCTP and TFRC Over MANETs
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Mobile ad-hoc networks (MANETs) are composed of mobile nodes communicating through wireless medium, without any fixed centralized infrastructure. Providing quality of service (QoS) support to multimedia streaming applications over MANETs is vital. This paper focuses on QoS support, provided by the stream control transmission protocol (SCTP) and the TCP-friendly rate control (TFRC) protocol to multimedia streaming applications over MANETs. In this study, three QoS parameters were considered jointly: (1) packet delivery ratio (PDR), (2) end-to-end delay, (3) and throughput. Specifically, the authors analyzed and compared the simulated performance of the SCTP and TFRC transport protocols for delivering multimedia streaming over MANETs.

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Publication Date
Wed Nov 22 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF FERMENTATION AND BAKING PROCESSES ON THE PHYATE DEGRADATION DURING THE PROCESS OF MANUFACTURING WHOLE WHEAT FLOUR BREAD.: THE EFFECT OF FERMENTATION AND BAKING PROCESSES ON THE PHYATE DEGRADATION DURING THE PROCESS OF MANUFACTURING WHOLE WHEAT FLOUR BREAD.
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In this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c

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Publication Date
Sun Apr 30 2023
Journal Name
Ingénierie Des Systèmes D Information
Performance Evaluation of Multi-Organization E-Government Based on Hyperledger Fabric Blockchain Platform
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Publication Date
Mon Jan 25 2021
Journal Name
Engineering And Technology Journal
Performance evaluation of Photovoltaic Panels by a Proposed Automated System Based on Microcontrollers
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Publication Date
Thu Apr 02 2020
Journal Name
Kufa Journal Of Engineering
PERFORMANCE OF SKIRTED CIRCULAR SHALLOW FOOTINGS RESTING ON SANDY SOIL UNDER INCLINED LOADS
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Experimental tests were conducted to study the behavior of skirted foundations rested on dry medium sandy soil subjected to vertical and inclined loads. To achieve this goal, a small-scale physical model was designed and performed which contained an aluminum circular footing (100 mm) in diameter and (10 mm) in thickness and skirts with different heights, local medium poorly graded dry sand is placed in a steel soil container (2 mm) thick with internal dimensions (1000 mm x 1000 mm in cross section and 800 mm in height). The main objective of this study was to evaluate the response of skirt attached to the foundation at different skirt (L/D) ratios (0.0, 0.5, 1.0 and 1.5) and is subjected to point load at different angles of inclinat

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
On The Convergence Speediness of K * and D-Iterations
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Abstract<p>In this article, we introduced a new concept of mappings called δZA - Quasi contractive mapping and we study the K*- iteration process for approximation of fixed points, and we proved that this iteration process is faster than the existing leading iteration processes like Noor iteration process, CR -iteration process, SP and Karahan Two- step iteration process for 𝛿𝒵𝒜 − quasi contraction mappings. We supported our analytic proof by a numerical example.</p>
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Structural Imbalances and their impact on Sectoral Growth and Employment in Iraqi Economy for the period 2003-2015: Analytical study.
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Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of managing employees' performance in building intellectual capital Analytical study of the views of a sample of heads of scientific departments At the University of Kirkuk
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The research aims to identify the impact of managing performance's employees in building intellectual capital, Because employing the practice of managing the performance of employees may acquire familiar skills to improve their performance and reflect on the construction of intellectual capital in the surveyed area, Especially that the independent dimension represented by the management of the performance of employees is one of the important topics that has received attention in the world of management in general and human resource management in particular.  While the adopted dimension was represented by Intellectual capital in the important practice of human resource management in the increasing of  their knowledge, to

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Forced State Fair Workers "Trades and professions" To work from the perspective of the Islamic economy
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The origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.

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