This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as raising the production capacity to economic prosperity, which helps in promoting accounting disclosure and confidence in these lists by its users. The research reached a set of conclusions, the most important of which is that the application of the International Financial Reporting Standard (15) Revenue from contracts with customers in companies listed in the Iraqi market for securities achieve the property of the faithful representation of accounting information and thus gives confidence in the financial statements of its users. The research recommended the need to use mathematical and statistical methods in measuring the qualitative characteristics of accounting information in general, and the property of faithful representation in particular, according to the model adopted in this research, which enhances the reliability of financial statements.
This study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of
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Shear and compressional wave velocities, coupled with other petrophysical data, are vital in determining the dynamic modules magnitude in geomechanical studies and hydrocarbon reservoir characterization. But, due to field practices and high running cost, shear wave velocity may not available in all wells. In this paper, a statistical multivariate regression method is presented to predict the shear wave velocity for Khasib formation - Amara oil fields located in South- East of Iraq using well log compressional wave velocity, neutron porosity and density. The accuracy of the proposed correlation have been compared to other correlations. The results show that, the presented model provides accurate
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Composite materials are widely used in the engineered assets as aerospace structures, marine and air navigation owing to their high strength/weight ratios. Detection and identification of damage in the composite structures are considered as an important part of monitoring and repairing of structural systems during the service to avoid instantaneous failure. Effective cost and reliability are essential during the process of detecting. The Lamb wave method is an effective and sensitive technique to tiny damage and can be applied for structural health monitoring using low energy sensors; it can provide good information about the condition of the structure during its operation by analyzing the propagation of the wave in the
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A series of new 4-(((4-(5-(Aryl)-1,3,4-oxadiazol-2-yl)benzyl)oxy)methyl)-2,6-dimethoxy phenol (6a-i) were synthesized from cyclization of 4-(((4-hydroxy-3,5-dimethoxy benzyl)oxy)methyl)benzohydrazide with substituted carboxylic acid in the presences of phosphorusoxy chloride.The resulting compounds were characterized by IR, 1H-NMR, 13C-NMR, and HRMS data. 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays were used to screen their antioxidant properties. Compounds 6i and 6h exhibited significant antioxidant ability in both assay. Furthermore, type of substituent and their position of the aryl attached 1,3,4-oxadiazole ring at position five are play an important roles in enhancing or declining the antio
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الوصف Mixed ligand complexes of Cu (II), Co (II) and Zn (II) with 2-((4-(1-(4-chlorophenylimino) ethyl) phenylimino) methyl) phenol (L) and histidine (His) have been prepared and diagnosed by ¹H and13 C NMR, FT-IR and electronic spectral data, thermal gravimetric, molar conductance and metal analysis measurements. The ligand (L) shows a bidentate nature and the coordination occurs through N and O atoms of imine group and phenol group respectively whereas (His) behave as tridentate ligand, coordinating through the-NH2 group and carboxylate oxygen group and N atoms of imidazole ring. The analytical studies for three complexes have shown octahedral structure. The anticancer activity was screened against human cancer cell such Follicular
... Show MoreObjective: To identify the effectiveness of instruction oriented intervention for primipara women upon episiotomy and self
perineal care.
Methodology: A quasi-experimental study was carried out to determine the effectiveness of instruction-oriented
intervention for primipara women upon episiotomy and self-perineal care. A purposive "non-probability" sample of (60)
primipara mothers was selected from Ibn AL-Balady Pediatric and Maternity Hospital, Al-russafa, Baghdad. The sample
has been divided into two groups; (30) primipara women who were considered as a study group, and another (30) primipara
women who were considered as a control one. The study group was exposed to an instruction-oriented intervention. While,
the
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In this work, the calculation of matter density distributions, elastic charge form factors and size radii for halo 11Be, 19C and 11Li nuclei are calculated. Each nuclide under study are divided into two parts; one for core part and the second for halo part. The core part are studied using harmonic-oscillator radial wave functions, while the halo part are studied using the radial wave functions of Woods-Saxon potential. A very good agreement are obtained with experimental data for matter density distributions and available size radii. Besides, the quadrupole moment for 11Li are generated.
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