Preferred Language
Articles
/
jpgiafs-874
Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه
...Show More Authors

        Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Molecular Modeling and in Silico Characterization of a Pathogenesis-Related Protein-10 (PR10) and its Coding Genes in some Oryza Species
...Show More Authors

Rice is a major staple food for more than two thirds of the world population. Pathogenesis-related proteins-10 (PR10) have a range of 154 to 163 amino acid with molecular weight ~ 17 kDa.  They are acidic and generally intracellular and cytosolic proteins accumulate in plants in response to biotic and abiotic stresses. In the present study, a PR10 gene and its corresponding protein were characterized in O. sativa, O.  barthii, O. glaberrima, O. glumipatula, O. meridionalis, O. nivara, O. rufipogon and  O. punctata. The results revealed a narrow range of variation at both DNA and protein levels in all examined species except O. glumipatula. The latter showed a relatively

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Some Robust methods for Estimates the power Spectrum in ARMA Models Simulation Study
...Show More Authors

Abstract:

Robust statistics Known as, resistance to errors caused by deviation from the stability hypotheses of the statistical operations (Reasonable, Approximately Met, Asymptotically Unbiased, Reasonably Small Bias, Efficient ) in the data selected in a wide range of probability distributions whether they follow a normal distribution or a mixture of other distributions deviations different standard .

power spectrum function lead to, President role in the analysis of Stationary random processes, form stable random variables organized according to time, may be discrete random variables or continuous. It can be described by measuring its total capacity as function in frequency.

<

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Detecting the effectiveness of two tools for detecting the talented from their teachers' points of view
...Show More Authors

Education specialists have differed about determining the best ways to detect the
talented. Since the appearance of the mental and psychological measurement movement, some
scholars adopted intelligence ratios as a criterion to identify the talented and others went to
rely on the degree of academic achievement. Each of these two methods has its own flaws and
mistakes and a large number of talented children were victims of these two methods.
Therefore the need to use other scales for the purpose of detection of talented children
appeared because they provide valuable information which may not be obtained easily
through objective tests and these scales are derived from consecutive studies of gifted andtalented children

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
The Determination of Critical-Sampling Scheme of Preprocessing for Multiwavelets Decomposition as 1st and 2nd Orders of Approximations.
...Show More Authors

One of the important differences between multiwavelets and scalar wavelets is that each channel in the filter bank has a vector-valued input and a vector-valued output. A scalar-valued input signal must somehow be converted into a suitable vector-valued signal. This conversion is called preprocessing. Preprocessing is a mapping process which is done by a prefilter. A postfilter just does the opposite.

The most obvious way to get two input rows from a given signal is to repeat the signal. Two rows go into the multifilter bank. This procedure is called “Repeated Row” which introduces oversampling of the data by a factor of 2.

 For data compression, where one is trying to find compact transform representations for a

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Search for Identity in Michael Ondaatje's Post colonial Novel In the Skin of a Lion
...Show More Authors

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
THE MEDIATING ROLE OF PRODUCT INNOVATION ON THE RELATIONSHIP BETWEEN MARKETING INFORMATION SYSTEM AND CUSTOMER ORIENTATION
...Show More Authors

 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Azerbaijan Pharmaceutical And Pharmacotherapy J
Evaluation of Nurses’ Practices and Perceived Barriers Related to Pain Assessment in Critically Ill Patients at Baghdad Teaching Hospitals
...Show More Authors

Introduction: Inadequate pain assessment and management is a problem in hospitalized patients that impairs their wellbeing. Intensive care unit nurses’ pain practices are affected by several barriers and enablers. Objectives: The objectives of this study were to determine the level of nurses’ practices and perceived barriers related to pain assessment in critically ill patients. Methodology: A cross-sectional design study was used. Purposive sampling technique was employed, including 100 nurses recruited from 8 intensive care units in Baghdad city, Iraq. The study was conducted from September 1st to October 20th, 2022. The pain assessment and management for critically ill patients survey was used to collect data. Descriptive sta

... Show More
View Publication Preview PDF
Scopus (16)
Crossref (7)
Scopus Crossref
Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The Causal Relationship Between Money Supply , Inflation and Exchange Rate in Iraq for the Period ( 1990-2011)
...Show More Authors

   The paper aims to measure the impact of monetary policy on price stability , by testing the causal relationship between the money supply,  inflation rate and the exchange rate , In order to prove that the  inflation is a monetary phenomenon in the Iraqi economy , and that the exchange rate is controlled in the money supply , the money supply as an endogenous  variable continued we found by using the standard tests to the existence of a single co-integration  between the money supply and the rate of inflation and the money supply and the parallel exchange rate, This confirms the existence of a long-term relationship between the variables , It also confirmed the results of the vector error correctio

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of leader-member exchange in the organizational citizenship behavior according to organizational trust Analytical research at the center of Ministry of Migration and Displaced
...Show More Authors

This research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Alexithymia and its relation with emotional intelleigence for 6th grade students
...Show More Authors

This current study aims to:
1st: The recognizing of Alexithymia level for 6th grade students (Study Specimen) through the next Zero Hypothesis:1. There are no statistically significant differences at (0.05) level between the arithmetic mean of the specimen degrees as a whole and the central assumption for the scale of the lack in emotions expression
2. There are no statistically significant differences at (0.05) level between the arithmetic mean of the male students specimen and the arithmetic meanc of the female students specimen for the scale of Alexithymia.
2nd: ldentification the level of the emotional intelligence among 6th grade students (Study Specimen) through the next Zero Hypothesis:
1) There are no statistically si

... Show More
View Publication Preview PDF