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i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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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.

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Publication Date
Fri Jan 01 2021
Journal Name
Open Geosciences
Impact of wall movements on the location of passive Earth thrust
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Abstract<p>The general assumption of linear variation of earth pressures with depth on retaining structures is still controversial; investigations are yet required to determine those distributions of the passive earth pressure (PEP) accurately and deduce the corresponding centroid location. In particular, for rigid retaining walls, the calculation of PEP is strongly dependent on the type of wall movement. This paper presents a numerical analysis for studying the influence of wall movement on the PEP distribution on a rigid retaining wall and the passive earth thrust location. The numerical predictions are remarkably similar to existing experimental works as recorded on scaled test models and ful</p> ... Show More
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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Impact of Electrodes Material on the Properties of Atmospheric DBD Plasma
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In this research, the effect of electrode material on the parameters of the produced DBD plasma was investigated. First, a non-thermal plasma was created by applying a 15 kV AC voltage between two electrodes and using a glass plate as a dielectric barrier in the design Dielectric Barrier Discharge (DBD) plasma system. The obtained plasma spectrum was analyzed using optical emission spectroscopy to calculate plasma parameters by the Boltzmann plot method. Electrodes made of copper, aluminium, and stainless steel were employed in this research. Electron temperature ( ) for copper, aluminium, and stainless steel was found to be (1.398 eV), (1.093 eV) and (1.009 eV), respectively.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Practices of managers and their impact on the contributions of personnel
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This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

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Publication Date
Fri Jun 18 2021
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
The Effectiveness of Educational Pillars Based on Vygotsky's Theory in Achievement and Information Processing Among First Intermediate Class Students
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The aim of the research is to identify the effectiveness of the educational pillars strategy based on Vygotsky's theory in mathematical achievement and information processing of first-grade intermediate students. In pursuit of the research objectives, the experimental method was used, and the quasi-experimental design was used for two equivalent groups, one control group taught traditionally and the other experi-mental taught according to the educational pillars strategy. The research sample consisted of (66) female students from the first intermediate grade, who were inten-tionally chosen after ensuring their equivalence, taking into account several factors, most notably chronological age and their level of mathematics, and they we

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Publication Date
Tue Sep 10 2019
Journal Name
International Journal Of Science And Research
The Impact of Hydro-Politics on the Relation between Turkey and Iraq Since 1980
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Water one of the most important sources Which is no doubt essential for life surviving, water is vital in many sectors of life e.g. ( agriculture, industrial, power and so many things can’t be restricted on the mentioned items, water has become major problem facing the world today. Competition over water resources between nations has made it as a vital commodity and a justification for waging wars against its neighbor’s countries, there are currently 263 rivers that either cross or demarcate international political boundaries. Geographically, Europe has the largest number of international basins (69), followed by Africa (59), Asia (57), North America (40), and South America (38).The absolute numbers of international basins, as well as t

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Assessment of the Body Radioactivity of I-131 Using Two Techniques
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      Iodine-131 has become an essential radionuclide used in nuclear medicine for clinical and research purposes. The increase use of this radionuclide in medicine for diagnostic and treatment of thyroid diseases creates a demand to obtain a feasible methodology for occupational or accidental monitoring of internal contamination. In this study, two techniques were employed to find an appropriate one of in vivo bioassay for evaluating Iodine-131 body content. A scanning Whole Body Counter (WBC) equipped with 6NaI (Tl) scintillation detector, an anthropomorphic phantom and point source were used. The results showed that the counter sensitivity, as a first approach (conventional method), had a logarithmic and significant correlation w

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
The diagnostic value of Paraoxonase (PON 1) enzyme activity in the diagnosis of knee joint osteoarthritis: case control study
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Publication Date
Mon Jan 01 2018
Journal Name
Opcion
The effectiveness of using material flow cost accounting to eliminate losses
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This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE SUSTANABLE MARKETING IMMUNITY OF TOURIST OF BUSINESS IN LIGHT OF THE PANDEMIC-CORONA (COVID-19) AN APPLIED RESEARCH IN TRAVEL AND TOURISM COMPANIES IN BAGHDAD: THE SUSTANABLE MARKETING IMMUNITY OF TOURIST OF BUSINESS IN LIGHT OF THE PANDEMIC-CORONA (COVID-19) AN APPLIED RESEARCH IN TRAVEL AND TOURISM COMPANIES IN BAGHDAD
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The research aims to how to deal with certain situation to ensure the continuous competitive excellence of business market under the situation of covid-19, especially how to deal with major challenges, identifying the capabilities of tourism industry, investigating the ability of tourism agencies to resist the dynamic change of both internal as well as external environment to ensure their sustainability.

The important here as the paper notice, is how to be efficient and trying to find solutions in order to grow and survive through choosing certain strategies that aligned the critical issues.

Thus to achieve this level, many scenarios planed that could adopt in case of such pande

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Relationship of Communities of practice in adoption of, Strategic Change choices
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The research (Relationship of Communities of practice in adoption of, Strategic Change choices) aims to diagnose and interpretation of correlation nature between Communities of practice deportation (participation and spreading knowledge, confidence, social capital build) deportation strategic change choices (reengineering business process, business re-structuring, business innovation) in construction companies in the Iraqi Ministry of Construction and Housing, the research tested 4 construction companies working in investing sector in Iraq, the research applied on a sample of 102 persons who participated in Communities of practice distributed in several administrative levels (directors, division directors, projec

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