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.
Experimental programs based test results has been used as a means to find out the response of individual elements of structure. In the present study involves investigated behavior of five reinforced concrete deep beams of dimension (length 1200 x height 300 x width150mm) under two points concentrated load with shear span to depth ratio of (1.52), four of these beams with hallow core and
retrofit with carbon fiber reinforced polymer CFRP (with single or double or sides Strips). Two shapes of hallow are investigated (circle and square section) to evaluated the response of beams in case experimental behavior. Test on simply supported beam was performed in the laboratory & loaddeflection, strain of concrete data and crack pattern of
Cloud computing has gained considerable attention in academia and industry in recent years. The cloud facilitates data sharing and enables cost efficiency, thus playing a vital role today as well as for the foreseeable future. In this paper, a brief discussion the application of multi-tenant and load-balancing technologies to cloud-based digital resource sharing suitable for academic and digital libraries is presented. As a new paradigm for digital resource sharing, a proposal of improving the current user service model with private cloud storage for other sectors, including the medical and financial fields is offered. This paper gives a summary of cloud computing and its possible applications, combined with digital data optim
... Show MoreIn the present work, several new cyclic imides (succinimides) linked to benzothiazole or thiazole moieties through phenyl azo group were synthesized. Synthesis of the new imides was performed via multistep synthesis. The first step involved reaction of equimolar amounts of succinic anhydride and p-toluidine producing N-(4-tolyl) succinamic acid (1) which was dehydrated in the second step via treatment with acetic anhydride and anhydrous sodium acetate affording N-(4-tolyl)succinimide (2).
In the third step, substituted-2-aminobenzothiazoles were introduced in diazotization reaction with nitrous acid producing the corresponding diazonium salts and these inturn were introduced directly in coupling reaction with compound (2) affording th
This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4-thiadiazole derivatives [IV] and [V] a, b were synthesized by cyclization reaction of 2-methyl-1H-indole-carbothiosemicarbazide [III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2-amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI] a, b were synthesized from heati
... Show MoreSome metal ions (Mn+2, Fe+2, Co+2,Ni+2,Cu+2 and Cd+2) complexes of N-acetyl Tryptophan (AcetrpH) and α-Picoline (α-Pic) have been synthesized and characterized on the basis of their FTIR,UV-Vis spectroscopy , conductivety measurements , magnetic susceptibility. From the results obtained, the following general formula has suggested for the prepared complexes. [M+2(Acetrp)2(α-Pic)2]. XH2O Where M = Mn+2, Fe+2, Co+2,Ni+2,Cu+2 and Cd+2 X = 0 , 0 , &nb
... Show MoreCoupling reaction of m-and p- amino acetop henone and p-amino benzoic acid with (LHistidine) gave the new bidentate azo ligands (L1, L2 and L3). The prepared ligands were identified by FT-IR, UV-Vis, 1HNMR and GC- mass sp ectroscopic technique. Treatment of the prepared ligands with the following metal ions (CoII, NiII, CuII, ZnII, CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M (L)2 Cl2]. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis and 1HNMR spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the com
... Show MoreCoupling reaction of m-and p- amino acetophenone and p-amino benzoic acid with (L- Histidine) gave the new bidentate azo ligands (L1, L2 and L3). The prepared ligands were identified by FT-IR, UV-Vis, 1HNMR and GC- mass spectroscopic technique. Treatment of the prepared ligands with the following metal ions (CoII, NiII, CuII, ZnII, CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2 Cl2]. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis and 1HNMR spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the c
... Show MoreA Schiff base ligand 1,2-[Bis-(1-phenyl-2-hydroxy-2-phenyl)-amino] benzene [H2L] and its complexes with (Cu(II), Zn(II), Cd(II) and Hg(II)) ions are reported. The ligand was prepared by condensation reaction of ortho-phenylenediamine in methanol under reflux with benzoin to give the mentioned ligand. Then the complexes were synthesized by adding corresponding metal salts to the solution of the ligand in methanol under reflux with 1:1 metal to ligand ratio. On the basis of molar conductance I.R., U.V-Vis, HPLC, chloride content and atomic absorption the complexes may be formulated as K2[M(L)Cl2][MII = Cu, Zn, Cd and Hg]. The data of these measurements suggest a tetrahedral geometry to complexes Cu, Zn, Cd and Hg.
The study aimed to investigate the effect of different times as follows 0.5, 1.00, 2.00 and 3.00 hrs, type of solvent (acetone, methanol and ethanol) and temperature (~ 25 and 50)ºc on curcumin percentage yield from turmeric rhizomes. The results showed significant differences (p? 0.05) in all variables. The curcumin content which were determined spectrophotometrically ranged between (0.55-2.90) %. The maximum yield was obtained when temperature, time and solvent were 50ºC, 3 hrs and acetone, respectively.