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
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Pattern of Congenital Heart Disease In Children Attending Central Teaching Pediatric Hospital, Baghdad
...Show More Authors

Background: Congenital cardiac defects have a wide spectrum of severity in infants. About 30-40% of patients with congenital cardiac defects will be symptomatic in the 1st year of life, while the diagnosis was established in 60% of patients by the 1st month of age.

Objectives: To identify the occurrence of specific types of CHD among hospitalized patients and to evaluate of growth of patients by different congenital heart lesions.

Methods: A retrospective study, done on ninety-six patients (51 male and 45 female) with congenital heart disease (CHD) admitted to central teaching hospital of pediatrics, Baghdad from 1st September 2009 to 30

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Gas Sensing of (SnO2)1-x(ZnO)x Composite Associating with Electrical Properties
...Show More Authors

Abstract

Semiconductor-based gas sensors were prepared, that use n-type tin oxide (SnO2) and  tin oxide: zinc oxide composite (SnO2)1-x(ZnO)x at different x ratios using pulse laser deposition at room temperature. The prepared thin films were examined to reach the optimum conditions for gas sensing applications, namely X-ray diffraction, Hall effect measurements, and direct current conductivity. It was found that the optimum crystallinity and maximum electron density, corresponding to the minimum charge carrier mobility, appeared at 10% ZnO ratio. This ratio appeared has the optimum NO2 gas sensitivity for 5% gas concentration at 300 °C working temperat

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue Jun 11 2019
Journal Name
Al-kindy College Medical Journal
Application of Surgical Safety Checklist in Operating Theatre at Al-Kindy Teaching Hospital
...Show More Authors

Background: A core set of checks have been incorporated into World Health Organization (WHO) WHO surgical safety checklist.  Lack of access to basic surgical care remains a major concern in low-income settings.

Objective: We use a WHO surgical safety checklist items to improve team communication and cooperation to help in reduction of morbidity and mortality of surgical procedures.

Methods: This is a prospective study involving 300 patients after applying the 19 items of the surgical safety checklist with different types of operations had been operated in the surgical theater at Al-Kindy Teaching Hospital during the period 1st of September 2016

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
...Show More Authors

A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

... Show More
View Publication
Scopus (5)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Permeability estimation of Yamama formation in a Southern Iraqi oil field, case study
...Show More Authors

Permeability is one of the essential petrophysical properties of rocks, reflecting the rock's ability to pass fluids. It is considered the basis for building any model to predict well deliverability. Yamama formation carbonate rocks are distinguished by sedimentary cycles that separate formation into reservoir units and insulating layers, a very complex porous system caused by secondary porosity due to substitute and dissolution processes. Those factors create permeability variables and vary significantly. Three ways used for permeability calculation, the firstly was the classical method, which only related the permeability to the porosity, resulting in a weak relationship. Secondly, the flow zone indicator (FZI) was divided reservoir into

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sat Jun 18 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Development of novel paracetamol/naproxen co-crystals with an improvement in naproxen solubility.
...Show More Authors

Co-crystals are new solid forms of drugs that could resolve more than one problem associated with drugs formulations like solubility, stability, bioavailability, mechanical and tableting properties. A preliminary theoretical study for estimating the possible bonding between the co-crystal components (paracetamol and naproxen) was performed using the ChemOffice program. The results revealed a high possibility for bonding between paracetamol and naproxen and indicated the ability of molecular mechanics study to predict the co-crystal design.

       In this work, four different methods were used for the preparation of three different ratios 1:1, 2:1, and 1:2 of paracetamol:naproxen co-crystals. The four

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed May 01 2019
Journal Name
Optik
Ag2S/ZnO Nanorods Composite Photoelectrode Prepared by Hydrothermal Method: Influence of Growth Temperature
...Show More Authors

View Publication
Scopus (22)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Heliyon
Removal of amoxicillin from contaminated water using modified bentonite as a reactive material
...Show More Authors

This study concerns the removal of a trihydrate antibiotic (Amoxicillin) from synthetically contaminated water by adsorption on modified bentonite. The bentonite was modified using hexadecyl trimethyl ammonium bromide (HTAB), which turned it from a hydrophilic to a hydrophobic material. The effects of different parameters were studied in batch experiments. These parameters were contact time, solution pH, agitation speed, initial concentration (C0) of the contaminant, and adsorbent dosage. Maximum removal of amoxicillin (93 %) was achieved at contact time = 240 min, pH = 10, agitation speed = 200 rpm, initial concentration = 30 ppm, and adsorbent dosage = 3 g bentonite per 1L of pollutant solution. The characterization of the adsorbent, modi

... Show More
View Publication
Scopus (8)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Solving high sulfate content of sand used in concrete by magnetic water process
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri May 01 2020
Journal Name
Iraqi Geological Journal
3D SEISMIC ATTRIBUTES INTERPRETATION OF ZUBAIR FORMATION IN AL-AKHAIDEIR AREA, SOUTHWESTERN KARBALA
...Show More Authors

View Publication
Scopus (10)
Scopus Crossref