This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.
The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.
The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s
... Show MoreAbstract A descriptive correlation study which was utilizing an assessment approach, was carried out from November 19th, 2002 through April 30, 2004 in order to assess the psychosocial domain of the quality of life for the infertile men. A purposive sample of (200) men with infertility was selected from the High Institute for Embryo Research and Infertility Treatment and Alsamaraee Hospital in Baghdad city. A questionnaire was adoapted and developed of the World Health Organization quality of life scale for the purpose of the study. The questionnaire (WHOQOL) (1998) Reliability and validity of the questionnair
The gravity anomalies of the Jurassic and deep structures were obtained by stripping the gravity effect of Cretaceous and Tertiary formations from the available Bouguer gravity map in central and south Iraq. The gravity effect of the stripped layers was determined depending on the density log or the density density obtained from the sonic log. The density relation with the seismic velocity of Gardner et al (1974) was used to obtain density from sonic logs in case of a lack of density log. The average density of the Cretaceous and Tertiary formation were determined then the density contrast of these formations was obtained. The density contrast and thickness of all stratigraphic formations in the area between the sea level to t
... Show Moreoptical properties of pure poly(vinyl Alcohol) films and poly(vinyl Alcohol) doped with methyl red were study, different percentage prepared with constant thickness using casting technique. Absorption, Transmission spectra have been recorded in order to study the optical parameters such as absorption coefficient, energy gap, refractive index, Extinction coefficient and dispersion parameters were measured in the wavelength range (200-800)nm. This study reveals that the optical properties of PVA affect by increasing the impurity concentration.
The aim of this paper is to approximate multidimensional functions f∈C(R^s) by developing a new type of Feedforward neural networks (FFNS) which we called it Greedy ridge function neural networks (GRGFNNS). Also, we introduce a modification to the greedy algorithm which is used to train the greedy ridge function neural networks. An error bound are introduced in Sobolov space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result in [1]).
The theory of Multi-Criteria Decision Making (MCDM) was introduced in the second half of the twentieth century and aids the decision maker to resolve problems when interacting criteria are involved and need to be evaluated. In this paper, we apply MCDM on the problem of the best drug for rheumatoid arthritis disease. Then, we solve the MCDM problem via -Sugeno measure and the Choquet integral to provide realistic values in the process of selecting the most appropriate drug. The approach confirms the proper interpretation of multi-criteria decision making in the drug ranking for rheumatoid arthritis.
The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.
The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.
This Research has been proven
Research topic: (The Epistemological Foundations for Comparison of Religions by al-Amiri)
The research sought to study the topic with: a descriptive methodology by investigating the components of al-Amiri's approach to the interfaith comparison. And analytical, by showing the applied perception of an objective model in the comparison of religions to answer two questions: What are the cognitive foundations of al-Amiri? And what is his approach to establishing an objective comparison between religions?
The research started by introducing Abu al-Hassan al-Amiri, and then presented four topics: An introduction to al-Amiri's efforts in the interfaith comparison, his knowledge foundations, an applied model
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