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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
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
DFT, PM3, AM1, and MINDO/3 Quantum Mechanical Calculations for Some INHC Cs Symmetry Schiff Bases as Corrosion Inhibitors for Mild Steel
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Density Functional Theory (DFT) at the B3LYP/ 6-311G basis set level and
semiemperical methods (PM3, AM1, and MINDO/3) were performed on six new
substituted Schiff bases derivatives of INHC (N-(3-(phenylidene-allylidene)
isonicotinohydrazide) using Gaussian-03 program. The calculated quantum chemical
parameters correlated to the inhibition efficiency were studied and discussed at their
equilibrium geometry and their correct symmetry (Cs). Comparisons of the order of
inhibition efficiency of the Schiff bases derivatives, and local electrophilic and
nucleophilic reactivity have analyzed. Some physical properties also were studied
such as heat of formation, total energy and dipole moment...etc. Also vibration
freq

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Publication Date
Tue Mar 09 2021
Journal Name
Review Of International Geographical Education ( Rigeo )
Social Entrepreneurship and Women Empowerment in The Light of The Corona Pandemic": A Field Study from The Point of View of a Sample of Iraqi Women Entrepreneurs
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This research aims to clarify the conceptual framework of social entrepreneurship shows the importance of the development of social entrepreneurship according to the contextual aspects and the social value achieved from these works. It also identifies the degree of level of a sample of women entrepreneurs in Iraq for the extent of the relationship between social entrepreneurship and women's empowerment. It also explains the impact of entrepreneurial work in empowering women and the extent to which there are individual differences between the average scores of the sample members’ estimation of the level of social entrepreneurship according to social status, age group, educational qualification, and specialization according to the s

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
The Extent of Homogeneity in the Distribution of Petrophysical Properties that Affecting the Primary and Enhanced Oil Recoveries of Reservoir Rocks in Zubair Formation of South Iraq
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Records of two regionalized variables were processed for each of porosity and permeability of reservoir rocks in Zubair Formation (Zb-109) south Iraq as an indication of the most important reservoir property which is the homogeneity,considering their important results in criterion most needed for primary and enhanced oil reservoirs.The results of dispersion treatment,the statistical incorporeal indications,boxes plots,rhombus style and tangents angles of intersected circles indicated by confidence interval of porosity and permeability data, have shown that the reservoir rocks of Zubair units (LS),(1L) and (DJ) have reservoir properties of high quality,in contrast to that of Zubair units (MS) and (AB)which have reservoir properties of less q

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Publication Date
Thu Aug 02 2018
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Performance Study for Mixed Transforms Generated by Tensor Product in Image Compression and Processing
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In all applications and specially in real time applications, image processing and compression plays in modern life a very important part in both storage and transmission over internet for example, but finding orthogonal matrices as a filter or transform in different sizes is very complex and importance to using in different applications like image processing and communications systems, at present, new method to find orthogonal matrices as transform filter then used for Mixed Transforms Generated by using a technique so-called Tensor Product based for Data Processing, these techniques are developed and utilized. Our aims at this paper are to evaluate and analyze this new mixed technique in Image Compression using the Discrete Wavelet Transfo

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Most preference colours for Iraqi Femal clothes in university level and theire psychology efect
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Colour is part of human environ ment and is present almost every
where in cluding clothes.
Clours have positive and negative effects on the person's psychology.
Thus we can ask the following question: what are the clours preffered
by the Iraqi females in the university level and what is the lightness and purity
of these colours and their effect on their psychology?
In this research we included 563 Baghdad university female student for
the year 2005-2006.
The question are included anumber of qnestions that gave answers to
the research main objectives.

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Geological Journal
Geochemical Criteria for Discriminating Shallow and Deep Environments in Oligocene-Miocene Succession, Western Iraq
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The geochemical study of the Oligocene-Miocene succession Anah, Euphrates, and Fatha formations, western Iraq, was carried out to discriminate their depositional environments. Different major and trace patterns were observed between these formations. The major elements (Ca, Mg, Fe, Mn, K, and Na) and trace elements (Li, V, Cr, Co, Ni, Cu, Zn, Ga, Rb, Sr, Zr, Cs, Ba, Hf, W, Pb, Th, and U) are a function of the setting of the depositional environments. The reefal facies have lower concentrations of MgO, Li, Cr, Co, Ni, Ga, Rb, Zr, and Ba than marine and lagoonal facies but have higher concentrations of CaO, V, and Sr than it. Whereas dolomitic limestone facies are enriched V, and U while depletion in Li, Cr, Ni, Ga, Rb, Sr, Zr, Ba, an

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Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Risk-Based Inspection Due to Corrosion Consequences for Oil and Gas Flowline: A Review
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   The petroleum industry, which is one of the pillars of the national economy, has the potential to generate vast wealth and employment possibilities. The transportation of petroleum products is complicated and changeable because of the hazards caused by the corrosion consequences. Hazardous chemical leaks caused by natural disasters may harm the environment, resulting in significant economic losses. It significantly threatens the aim for sustainable development. When a result, determining the likelihood of leakage and the potential for environmental harm, it becomes a top priority for decision-makers as they develop maintenance plans. This study aims to provide an in-depth understanding of the risks associated with oil and gas pipeli

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Crossref (3)
Crossref
Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Using Visual Cryptography and hash function for Fragile Watermarking to Detect Electronic Document Forgery
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     Recent developments in technology and the area of digital communications have rendered digital images increasingly susceptible to tampering and alteration by persons who are not authorized to do so. This may appear to be acceptable, especially if an image editing process is necessary to delete or add a particular scene that improves the quality the image. But what about images used in authorized governmental transactions? The consequences can be severe; any altered document is considered forged under the law and may cause confusion. Also, any document that cannot be verified as being authentic is regarded as a fake and cannot be used, inflicting harm on people. The suggested work intends to reduce fraud in electronic documents u

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Scopus Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Journal Of The Turkish-german Gynecological Association
Obstetric and neonatal complications in large for gestational age pregnancy with late gestational diabetes
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Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Apr 03 2013
Journal Name
Iraqi Journal Of Medical Sciences
Ligasure versus clamp and tie technique to achieve henostasis in thyroidectomy for benign diseases
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