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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
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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.

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Publication Date
Fri Feb 28 2025
Journal Name
The Iraqi Geological Journal
Structural Interpretation of Najaf Basin Using the Magnetic and Gravity Data, Central Iraq
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Potential data interpretation is significant for subsurface structure characterization. The current study is an attempt to explore the magnetic low lying between Najaf and Diwaniyah Cities, In central Iraq. It aims to understand the subsurface structures that may result from this anomaly and submit a better subsurface structural image of the region. The study area is situated in the transition zone, known as the Abu Jir Fault Zone. This tectonic boundary is an inherited basement weak zone extending towards the NW-SE direction. Gravity and magnetic data processing and enhancement techniques; Total Horizontal Gradient, Tilt Angle, Fast Sigmoid Edge Detection, Improved Logistic, and Theta Map filters highlight source boundaries and the

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
State-of-the-Art in Data Integrity and Privacy-Preserving in Cloud Computing
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Cloud computing (CC) is a fast-growing technology that offers computers, networking, and storage services that can be accessed and used over the internet. Cloud services save users money because they are pay-per-use, and they save time because they are on-demand and elastic, a unique aspect of cloud computing. However, several security issues must be addressed before users store data in the cloud. Because the user will have no direct control over the data that has been outsourced to the cloud, particularly personal and sensitive data (health, finance, military, etc.), and will not know where the data is stored, the user must ensure that the cloud stores and maintains the outsourced data appropriately. The study's primary goals are to mak

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of KUD Strategy on Acquiring Grammatical Concepts among First Intermediate Students
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The research aims to examine the effect of KUD strategy on acquiring the grammatical concepts among intermediate school students. To achieve the research objective, the researcher adopted the null hypothesis in which there is no statistically significant difference at the level (0.05) between the average scores of students of the experimental group who study grammar base on the KUD strategy and the average scores of the control group who study the grammar through the traditional way of acquiring grammatical concepts. In a random manner, the researcher selected the research sample from one of Baghdad’s education schools in al Rusafa / 2, as the total number of students of the two groups reached (67) students. They were divided into (33)

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Publication Date
Sun Jun 01 2025
Journal Name
Toxicology Reports
The effects of methamphetamine intoxication on acute kidney injury in Iraqi male addicts
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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A General Overview on the Categories of Image Features Extraction Techniques: A Survey
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In the image processing’s field and computer vision it’s important to represent the image by its information. Image information comes from the image’s features that extracted from it using feature detection/extraction techniques and features description. Features in computer vision define informative data. For human eye its perfect to extract information from raw image, but computer cannot recognize image information. This is why various feature extraction techniques have been presented and progressed rapidly. This paper presents a general overview of the feature extraction categories for image.

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Publication Date
Thu Apr 01 2021
Journal Name
Biochem. Cell. Arch
STUDY ON THE MUTATION OF ASXL1 IN ACUTE MYELOID LEUKEMIA IN IRAQI PATIENTS
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The present study was designed to shed light on the molecular effects caused by acute myeloid leukemia (AML). It was also aimed to investigate ASXL1 point mutations in newly AML patients as compared to healthy control. The study comprised of 43 AML Iraqi patients and their ages ranged between 16-75 years. It included 23 females and 20 males compared with 20 healthy controls. Results revealed that the extracted DNA from 30 AML patients and amplified by PCR to obtain ASXL1 gene from exon 12 showed larger bands (479). Among forty three patients, two of them displayed point mutations of deletion and substitution, while the others were normal since no mutations were detected. The total of mutations in two mutated patients was 27 mutations, the m

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Scopus
Publication Date
Mon Apr 15 2013
Journal Name
Eng. & Tech. Journal,
Assessment the Impact of Different Hydrated Lime Addition Methods on Fatigue Life Characteristic
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The purpose of this study is to evaluate the effect of hydrated lime addition methods as filler replacement on fatigue performance of Hot Mix Asphalt (HMA). Three types of addition methods of hydrated lime were introduced namely dry HL on dry aggregate and saturated surface aggregate above 3% and slurry HL on dry aggregate, ordinary Lime stone powder was reduced by three HL percentage (1.0, 2.0 and 3.0 %). The effect of different methods were investigated on the fatigue properties of HMA using, third-point flexural fatigue bending Test. Pneumatic Repeated Load System (PRLS) was carried out to establish the effect of hydrated lime on the fatigue failure criteria and to select the proper hydrated lime application methods on fatigue behavior o

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Publication Date
Wed Feb 01 2023
Journal Name
Ecotoxicology And Environmental Safety
The role of environmental trace element toxicants on autism: A medical biogeochemistry perspective
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Publication Date
Wed Jun 04 2025
Journal Name
Engineering, Technology & Applied Science Research
Investigating Fiber Reinforcement Effects on the Performance of Concrete Pavements under Repeated Load
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Concrete pavements are essential to modern infrastructure, but their low tensile and flexural strengths can cause cracking and shrinkage. This study evaluates fiber reinforcement with steel and carbon fibers in various combinations to improve rigid pavement performance. Six concrete mixes were tested: a control mix with no fiber, a mix with 1% steel fiber (SF1%), a mix with 1% carbon fiber (CF1%), and three hybrid mixes with 1% fiber content: 0.75% steel /0.25% carbon fiber (SF0.75CF0.25), 0.25% steel /0.75% carbon fiber (SF0.25CF0.75), and 0.5% steel /0.5% carbon fiber ((SF0.5CF0.5). Laboratory experiments including compressive, flexural, and splitting tensile strength tests were conducted at 7, 28, and 90 days, while Finite Element Analys

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Publication Date
Sat Oct 02 2010
Journal Name
Journal Ibn Al-haitham Journal For Pure And Applied Sciences
Seasonal abundance of adult beetle species on the exposed carcasses in Baghdad City
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