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
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the context of Uncertainty (Nature and management) under two school of strategic thinking (theoretical perspective
...Show More Authors

Purpose: studying and analyzing the nature of uncertainty as part of strategy formulation, through analyzing the uncertainty faced by managers in the modern business environment characterized by high complexity and dynamism, though developing of an idea about the uncertainty cases and how enable the mind to understand these cases.

Methodology: It was the use of inductive and analytical approach, in order to study the accumulation of knowledge towards development areas that could contribute to strengthening the strategy formulation.

Findings: Mentoring the future will not make the success for business organization but thought business organization ability to developing share mental

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NATURE OF VARIABILITY OF CANDAHARIA LEVANDERI (SIMROTH, 1902) IN THE FERGHANA AND SURKHAN - SHERABAD VALLEYS, UZBEKISTAN
...Show More Authors

The variability of Candaharia levanderi (Simroth, 1902)(Gastropoda, Stylommatophora, Parmacellidae) in two biotopes (southern and northern slopes, the Kampirtepa gorges, the Kugitang Tau ridge) has been investigated using polymerase chain reaction (PCR) with the implementation of primers, the 18S DNA of the region is amplified, the variability (sharply differing in color) of two populations of C. levanderi is studied .
The first population is in the suburbs of Namangan, (Namangan Region); the second population is in Kampirtepa gorges, Kugitang Tau ridge (Surkhandarya Region). It is established that, most often, the variability of morphological signs is observed on the coloration of mollusks. The development of body coloration is an ad

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Thu Jan 20 2022
Journal Name
Baghdad Science Journal
Investigation of the Nuclear Structure of Some Ni and Zn Isotopes with Skyrme-Hartree-Fock Interaction
...Show More Authors

Crossref (6)
Crossref
Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Classification of Texture Images by K-Means of Co-Occurrence Matrix and Confusion Matrix
...Show More Authors

In this research, a group of gray texture images of the Brodatz database was studied by building the features database of the images using the gray level co-occurrence matrix (GLCM), where the distance between the pixels was one unit and for four angles (0, 45, 90, 135). The k-means classifier was used to classify the images into a group of classes, starting from two to eight classes, and for all angles used in the co-occurrence matrix. The distribution of the images on the classes was compared by comparing every two methods (projection of one class onto another where the distribution of images was uneven, with one category being the dominant one. The classification results were studied for all cases using the confusion matrix between ev

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Preliminary Study of the Anti-Inflammatory Activity of New Pyrazoline Containing Ibuprofen Derivatives
...Show More Authors

View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The Theory of Vital Space - Theoretical Study of Geopolitical Dimensions, Targets and Means (USA) Case Study
...Show More Authors

The concept of forming the living space in the American strategic thought has an
important position it is regarded as an strategic movement that it supports the American
United States with the huge capabilities in its own concern that enables it to approach of
American administration , we find that of different historical periods it works to establish that
the geopolitical dimension which is accompanied with the ability of American response for
the evens that in its own turn enables the American united states to seize the growing chances
in the global strategic environment This study includes five chapters :
- Chapter one: The idea of living space.
- Chapter two: Geopolitical dimension of living space theory.
-

... Show More
View Publication
Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Using of Iron Oxide Nanoparticles and Application in the Removing of Heavy Metals from Sewage Water
...Show More Authors

This study investigated the applicability of iron oxide (Fe2O3) nanoparticles for the removal of cadmium metal from sewage water by using batch scale experiments. The iron oxide nanoparticles of 27.7nm were synthesized using a biological method and characterized by Atomic Force Microscope (AFM).  The Box-Wilson design was used to conduct experiments with three parameters such as pH (2-6), time of adsorption (6-120min) and adsorbent dosage (5-25mg/L). The best conditions occurred at pH: 5.5; contact time: 95.8 min; and iron oxide nanoparticle dosage: 20.77 mg/L for maximum cadmium removal of (96.9%).

View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of diversifying income sources in Iraq, experiences of selected countries (Norway and Chile).
...Show More Authors

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Structural and Stratigraphic Study of Hartha Formation in the East Baghdad Oil Field, Central of Iraq.
...Show More Authors

Three-dimensional seismic reflection study was conducted for the Eastern
Baghdad oil field which is located in the middle part of Iraq within Al-Madaaen
province that belong to Baghdad governarate, South of Diyala River , this field
includes two southern parts (S1 and S2), the study area was about 781.905 km 2 for
the upper Cretaceous age, synthetic seismogram was generated from data of EB-5
and EB-1 wells. Saadi reflector was picked and identified to determine the Hartha
Formation. The seismic sections and time slice maps confirmed that the upper
Cretaceous age was affected by faults and the indicators of faults ended within
Hartha Formation and continue to the deeper formations with increasing intensity.
The

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A Study of the Structural and Optical Properties of SnS:F prepared by chemical spray pyrolysis technique
...Show More Authors

Thin films of pure tin mono-sulfide SnS and tin mono-sulfide for (1,2,3,4)% fluorine SnS:F with Thicknesses of (0.85 ±0.05) ?m and (0.45±0.05) ?m respectively were prepared by chemical spray pyrolysis technique. the effect of doping of F on structural and optical properties has been studied. X-Ray diffraction analysis showed that the prepared films were polycrystalline with orthorhombic structure. It was found that doping increased the intensity of diffraction peaks. Optical properties of all samples were studied by recording the absorption and transmission spectrum in range of wave lengths (300-900) nm. The optical energy gap for direct forbidden transi

... Show More
View Publication Preview PDF
Crossref