Preferred Language
Articles
/
jpgiafs-924
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
...Show More Authors

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values ​​ Do not reflect current market indicators.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Cigarette Smoking on Serum Liver Enzymes in Baghdad
...Show More Authors

Smoking is the most noticeably horrible human conduct; it is rehearsed by individuals dependent on nicotine numerous hurtful sicknesses, for example, cancer and liver disorder are brought about by smoking cigarettes. So this study aimed to study some of the liver function represented by the enzymes aspartate aminotransferase (AST or GOT) and alanine aminotransferase (ALT or GPT) in smokers and non-smokers for 50 persons in a group consists of 25 smokers and 25 non-smokers of different ages and to study the effectiveness of cigarette smoking on liver enzymes by checking the secretion of (AST) (35.84± 4.1)U/ 1 (ALT)(51.08±7.286 ) U/1(p<0.05) relative to non-smokers were significantly correlated with heavy cigarette smoking.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Influence of Dielectric Media on the Plasma Characteristics in DBD Discharge
...Show More Authors

    The study of the surface plasma characteristics under atmospheric pressure is a new branch and tool in physics. Building generation dielectric barrier discharge (DBD) system at atmospheric pressure and studying its thermal characterizations. The discharge was produced by applying a high voltage of 20 kV with a frequency of 8 kHz. The thermal characterization was done by measuring discharge temperature for different horizontal surface areas and different types of insulating material. The results indicated that the effect of the area and the type of insulator affect the discharge (increasing or decreasing) according to the operation conditions because they affect, as expected, the DBD . The plasma temperature increased with the decr

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences &amp; Humanities
The Effect of Strategic Foresight on Achieving Strategic Entrepreneurship: Applied Research1
...Show More Authors

he current research aims to determine the extent of interest of the Oil Products Distribution Company (OPDC) and its various departments in the process of strategic foresight (SF), and the extent of interest that is reflected in the achievement of strategic leadership (SE). As well as knowing the nature of the relationship and the impact on the company. To achieve the objectives of the research, one main hypothesis was formulated, and three sub-hypotheses emerged from it. As the research relied on an analytical survey approach, the research targeted the workers within this company, And he reached a set of results, based on which a number of conclusions were formulated. The research community consisted of (185) individuals, and (160)

... Show More
View Publication
Crossref
Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study on the Algicidal effects of Iraqi Indigenous plant extracts.
...Show More Authors

The Ethanolic extracts of different Iraqi indigenous plants which belong to different families showed algicidal activity against Anabaena, Nostoc and Myxosarcina species. Peganum harmala extract was the most potent in controlling the growth of tested Cyanobacterial species

View Publication Preview PDF
Publication Date
Tue Dec 21 2021
Journal Name
Journal Of Engineering Mathematics
Fluid inflow from a source on the base of a channel
...Show More Authors

View Publication
Crossref
Publication Date
Sun Mar 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Studies on the Benification of Fine Solids by Forth Flotation
...Show More Authors

In this paper, the experiments were carried out in laboratory flotation cell treating solid fines. The effect of variables such as collector oil dosage, pine oil dosage and solid content of the feed slurry have been investigated on the flotation characteristics of low rank coal. Attempts have also been made to develop some empirical Eq. to predict the yield and ash content of concentrate with the operating variables, solids concentration, collector oil dosage, and pine oil dosage, to estimate the recovery at any operating conditions. The calculated results obtained from regression equation by correlating the variables with the yield and ash content of concentrate have been compared to study whether calculated values match closely with th

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison Between The Efficacy of Different Medical Herbs on Cryptosporidium spp.
...Show More Authors

Objectives:
The study was planned to show the effect of different medicinal plants extracts on Cryptosporidium spp.
Materials and Methods:
The experimental study was performed in laboratory mice to show the efficacy of different medical plants extracts (Achillea fragrantissima, Artemisea herba-alba,
Cardaria draba, Mentha longifolia , Olea europea, Prosopis farcta, Punica granatum, Teucrium polium and Ziziphus spina-charisti on shedding of Cryptosporidium spp. oocysts.
Results:
In a study on the effect of medical plant extracts on the shedding of oocysts in mice, it was found that different medical plants extracts decrease the shedding of
Cryptosporidium oocysts in mice. Using 250 mg / kg B.W

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
The Effect of Gas Flow on Plasma Parameters Induced by Microwave
...Show More Authors

In this paper, construction microwaves induced plasma jet(MIPJ) system. This system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate by using flow meter, to diagnose microwave plasma optical emission spectroscopy(OES) was used to measure the important plasma parameters such as electron temperature (Te), residence time (Rt), plasma frequency (?pe), collisional skin depth (?), plasma conductivity (?dc), Debye length(?D). Also, the density of the plasma electron is calculated with the use of Stark broadened profiles

View Publication Preview PDF
Scopus (11)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effect of fasting in Ramadan on patients with heart disease
...Show More Authors

Background: Knowledge about the clinical problems during the fast of Ramadan is important in order to opens the way to further research aimed at discovering the significance of Ramadan fasting in patients with heart disease.
Patients and Methods: Eighty-six outpatients with heart disease with intention to fast were studied in the month of Ramadan 2010 (1430 H) at the Ibn Al-bitar Hospital. Detailed clinical and biochemical assessments were performed within 3 days before the start of Ramadan and then on the last day of Ramadan.
Results: There were 54 (62.8%) males and 32 (37.2%) females with a mean age of 56.3 years (range, 17-84 ). Forty-six patients (53%) had coronary artery disease, 23 patients (27%)

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Theoretical Investigations on the Structural Behavior of Biaxial Hollow Concrete Slabs
...Show More Authors

This paper presents a numerical analysis using ANSYS finite element program to simulate the reinforced concrete slabs with spherical voids. Six full-scale one way bubbled slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth are tested as simply supported under two-concentrated load. The results of the finite element model are presented and compared with the experimental data of the tested slabs. Material nonlinearities due to cracking and crushing of concrete and yielding of reinforcement are considered. The general behavior of the finite element models represented by the load-deflection curves at midspan, crack pattern, ultimate load, load-concrete strain curves and failure m

... Show More
View Publication Preview PDF