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 Sep 01 2016
Journal Name
Applied Thermal Engineering
Solidification of a PCM with nanoparticles in triplex-tube thermal energy storage system
...Show More Authors

View Publication
Scopus (146)
Crossref (145)
Scopus Clarivate Crossref
Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Neotectonic Activity of Segmented Alluvial Fans Along Hemr in South Anticline, East Iraq
...Show More Authors

A quantitative analysis of geomorphic indices was carried out to understand the impacts of tectonics on the geomorphological relief of drainage basins and alluvial fans. Based on field work, satellite images and aerial photographs interpretation, five stages of alluvial fanswere recognized within the study area. Theyare of a coalesced type, forming continuous belt of Bajada, andcovering vast areas whichextend along the southwestern limb of Hemrinanticline. The alluvial fans’ sediments lie unconformably over pre- Quaternary sediments represented by angular unconformity.The earlier stages of the fanswere developed during the Plio- Pleistocene age, whereas the later stage represents the sediments of the Holocene age. Fourdistinct seg

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Wed Jul 06 2022
Journal Name
International Journal Of Biomaterials
Extracellular Enzyme of Endophytic Fungi Isolated from Ziziphus spina Leaves as Medicinal Plant
...Show More Authors

Endophytic fungi live inside plants or any part of them without creating any visible pathogenic signs. Endophytic fungi are found within medicinal plants and have shown strong biologic activity, such as anticancer and antioxidant activities, as well as producing extracellular enzymes. In this study, different fungal strains were isolated from the leaves of the medicinal plant Ziziphus spina, including Aspergillus flavus, Aspergillus fumigatus, Aspergillus niger, Cladosporium sp., Rhizopus sp., and Mucor sp. Extracellular enzymes have been quantified using agar plate-based methods in which fungi were grown in specified growth media to detect the enzymes produced. The results showed that A. niger has the highest ability to produce amy

... Show More
View Publication
Scopus (20)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Sun Jun 06 2021
Journal Name
Materials
Strengthening of Continuous Reinforced Concrete Deep Beams with Large Openings Using CFRP Strips
...Show More Authors

To accommodate utilities in buildings, different sizes of openings are provided in the web of reinforced concrete deep beams, which cause reductions in the beam strength and stiffness. This paper aims to investigate experimentally and numerically the effectiveness of using carbon fiber reinforced polymer (CFRP) strips, as a strengthening technique, to externally strengthen reinforced concrete continuous deep beams (RCCDBs) with large openings. The experimental work included testing three RCCDBs under five-point bending. A reference specimen was prepared without openings to explore the reductions in strength and stiffness after providing large openings. Openings were created symmetrically at the center of spans of the other specimens

... Show More
Scopus (13)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Prevalence of Non-Dermatophytic Molds in Toenails among Diabetic Patients in Homs, Syria
...Show More Authors

     Diabetes Mellitus (DM) is a risk factor for fungal infections, including onychomycosis. The study aims to determine the prevalence of toenail onychomycosis in diabetic patients and its correlation with associated factors, identify the causative agents and compare the fungal culture findings with the real-time polymerase chain reaction (RT-PCR) findings of diagnosing 6 fungal isolates. A total of 126 diabetic patients were included between November 2020 to June 2021. Nail samples were subjected to potassium hydroxide 20%. Culture was done on Sabouraud dextrose agar medium (SDA), both with and without cycloheximide. Identification of non-dermatophytic molds was based on colony characteristics, colony reverse, cello-tape flag meth

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sat Jun 06 2020
Journal Name
Egyptian Journal Of Chemistry
Treatment of petroleum refinery wastewater by electro-Fenton process using porous graphite electrodes
...Show More Authors

View Publication
Scopus (26)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Electric Power Systems Research
Optimal design of high voltage composite insulators with grading rings in different configurations
...Show More Authors

View Publication
Scopus (10)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Tue Nov 07 2017
Journal Name
Spe Symposium: Production Enhancement And Cost Optimisation
Wettability Alteration of Carbonate Rocks via Nanoparticle-Anionic Surfactant Flooding at Reservoirs Conditions
...Show More Authors

Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet

... Show More
Scopus (38)
Crossref (18)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
A Study of Desertification Using Remote Sensing Techniques in Basra Governorate, South Iraq
...Show More Authors

Iraq territory as a whole and south of Iraq in particular encountered rapid desertification and signs of severe land degradation in the last decades. Both natural and anthropogenic factors are responsible for the extent of desertification. Remote sensing data and image analysis tools were employed to identify, detect, and monitor desertification in Basra governorate. Different remote sensing indicators and image indices were applied in order to better identify the desertification development in the study area, including the Normalized difference vegetation index (NDVI), Normalized Difference Water Index (NDWI), Salinity index (SI), Top Soil Grain Size Index (GSI) , Land Surface Temperature (LST) , Land Surface Soil Moisture (LSM), and La

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (4)
Scopus Crossref
Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIVE DIATOM SPECIES IDENTIFIED BY USING POTENTIAL APPLICATION OF NEXT GENERATION DNA SEQUENCING
...Show More Authors

   Molecular barcoding was widely recognized as a powerful tool for the identification of organisms during the past decade; the aim of this study is to use the molecular approach to identify the diatoms by using the environmental DNA. The diatom specimens were taken from Tigris River. The environmental DNA(e DNA) extraction and analysis of sequences using the Next Generation Sequencing (NGS) method showed the highest percentage of epipelic diatom genera including Achnanthidium minutissimum (Kützing) Czarnecki, 1994 (21.1%), Cocconeis placentula Ehrenberg, 1838 (21.3%) and Nitzschia palea (Kützing) W. Smith, 1856 (16.3%).

   Five species of diatoms: Achnanthidiu

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref