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.
Chromene is considered a fused pyran ring with a benzene ring, which is found in many plants and is part of many important compounds such as anthocyanidins, anthocyanins, catechins, and flavanones. These compounds are included under the headings "flavonoids" and "isoflavonoids." These compounds are well known as bioactive molecules with wide medicinal uses. According to these pharmacokinetic characteristics, many researchers are giving more attention to this type of compound and its derivatives. Many chromene derivatives have been synthesized to study their biological effects for the treatment of many diseases. Furthermore, the researcher displayed wide interest in finding new methods for synthesizing chromene derivatives. These met
... Show MoreTo 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 MoreA ‘locking-bolt’ demountable shear connector (LBDSC) is proposed to facilitate the deconstruction and reuse of steel-concrete composite structures, in line with achieving a more sustainable construction design paradigm. The LBDSC is comprised of a grout-filled steel tube and a geometrically compatible partially threaded bolt. The latter has a geometry that ‘locks’ the bolt in compatible holes predrilled on the steel flange and eliminates initial slip and construction tolerance issues. The structural behaviour of the LBDSC is evaluated through nine pushout tests using a horizontal test setup. The effects of the tube thickness, strength of concrete slab, and strength of infilled grout on the shear resistance, initial stiffness, and du
... Show MoreThe fabrication of Solid and Hollow silver nanoparticles (Ag NPs) has been achieved and their characterization was performed using transmission electron microscopy (TEM), zeta potential, UV–VIS spectroscopy, and X-ray diffraction (XRD). A TEM image revealed a quasispherical form for both Solid and Hollow Ag NPs. The measurement of surface charge revealed that although Hollow Ag NPs have a zeta potential of -43 mV, Solid Ag NPs have a zeta potential of -33 mV. According to UV-VIS spectroscopy measurement Solid and Hollow Ag NPs both showed absorption peaks at wavelengths of 436 nm and 412 nm, respectively. XRD pattern demonstrates that the samples' crystal structure is cubic, similar to that of the bulk materials, with
... Show MoreThere is no doubt that optical fiber technology is one of the most important stages of the communications revolution at all and it is of utmost importance in our daily life. In this work, five fibers with core radii 2.5, 4.5 and 6.5–8.5 μm were designed. The properties of all guided modes have been calculated at a wavelength of 1550 nm by using RP Fiber Calculator. A single-mode fiber is obtained when the core radius approaches the wavelength. As the core radius is increased, the fiber becomes a multimode. The percentage power in the core increases with increasing core radius. The modes profiles were illustrated and compared with the modern references.
The Gas Assisted Gravity Drainage (GAGD) process has become one of the most important processes to enhance oil recovery in both secondary and tertiary recovery stages and through immiscible and miscible modes. Its advantages came from the ability to provide gravity-stable oil displacement for improving oil recovery, when compared with conventional gas injection methods such as Continuous Gas Injection (CGI) and Water – Alternative Gas (WAG). Vertical injectors for CO2 gas were placed at the top of the reservoir to form a gas cap which drives the oil towards the horizontal oil producing wells which are located above the oil-water-contact. The GAGD process was developed and tested in vertical wells to increase oil r
... Show MoreRare earth metal oxides (REMOs) have gained considerable attention in recent years owing to their distinctive properties and potential applications in electronic devices and catalysts. Particularly, cerium dioxide (CeO2), also known as ceria, has emerged as an interesting material in a wide variety of industrial, technological, and medical applications. Ceria can be synthesized with various morphologies, including rods, cubes, wires, tubes, and spheres. This comprehensive review offers valuable perceptions into the crystal structure, fundamental properties, and reaction mechanisms that govern the well-established surface-assisted reactions over ceria. The activity, selectivity, and stability of ceria, either as a stand-alone catalyst or as
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