Abstract :                                                                                               

                 This research demonstrates the importance of

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

          New nitrone and selenonitrone compounds were synthesized. The condensation method between N-(2-hydroxyethyl) hydroxylamine and substituted carbonyl compounds such as [benzil, 4, 4́-dichlorobenzil and  2,2́ -dinitrobenzil] afforded a variety of new nitrone compounds while the condensation between N-benzylhydroxylamine and substituted selenocarbonyl compounds such as [di(4-fluorobenzoyl) diselenide and (4-chlorobenzoyl selenonitrile] obtained selenonitrone compounds. The condensation of N-4-chlorophenylhydroxylamine with dibenzoyl diselenide obtained another type of selenonitrone compounds. The structures of the synthesized compounds were assigned based on spectroscopic data (FT-IR,

Background: To evaluate the ISO depth of cure of bulkfill composites and depth of cure which determined by Vickers microhardness test. Materials and Methods: Bulkfill resin composite specimens (n=150) were prepared of three bulkfill composite materials (TetricEvo Ceram, Quixfil and SDR) and light cured by Flash max p3 for 3, 10, 20 seconds and by wood pecker for 10, 20 seconds respectively, a mold was filled with one of the three bulkfill composites and light cured. The specimens removed from the mold and scraped by plastic spatula and the remaining length (absolute length) was measured which represent the ISO depth of cure. After that the specimens were returned into the mold and a microhardness indentation device applied on the specimen

This study was aimed to extract the effective material from the dry nests of termites and detect its antibacterial activity against some pathogenic bacterial isolates and inhibit synthesis of its biofilm. Termites dry nests were collected and the effective material was extracted then the antibacterial activity was detected using the disc diffusion assay. Results were showed that the extract have antibacterial material from the Termites dry nests, this extract showed antibacterial activity against Gram positive bacteria (Staphylococcus aureus) at (21.5mm) and Gram negative bacteria ( Enterobacter sp. and Pseudomonas aeruginosa) at (26 mm and 20 mm) respectively by inhibiting their growth, as well as its effect on biofilm production o

The influence of the reaction gas composition during the DC magnetron sputtering process on the structural, chemical and optical properties of Ce-oxide thin films was investigated. X-ray diffraction (XRD) studies confirmed that all thin films exhibited a polycrystalline character with cubic fluorite structure for cerium dioxide. X-ray photoelectron spectroscopy (XPS) analyses revealed that cerium is present in two oxidation states, namely as CeO2 and Ce2O3, at the surface of the films prepared at oxygen/argon flow ratios between 0% and 7%, whereas the films are completely oxidized into CeO2 as the aforementioned ratio increases beyond 14%. Various optical parameters for the thin films (including an optical band gap in the range of 2.25–3.

The drive of this exploration is to investigate the mucoadhesive assets of A. indica (Azadirachta indica) fruit mucilage by incorporating it into mucoadhesive microspheres with Acyclovir (AVR) as a model drug. The study was performed to check the impact of the mucilage proportion on particle size and swelling index. Nine batches of AVR mucoadhesive microspheres were made with varying proportions of Polyacrylic acid 934P and A. indica fruit mucilage (AIFM). A central composite design with design expert software to check the impact of dependent variables (A. indica mucilage and Polyacrylic acid 934 P levels) on particle size and swelling index as a response. As part of congeniality studies, the batches w

Browse Iraqi academic journals and research papers