Preferred Language
Articles
/
cUKvm5oBMeyNPGM3qM52
The impact of the application of International Standard No. 13 on the market value of banking sector companies in the Iraqi Stock Exchange
...Show More Authors

The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accounting in accordance with International Financial Reporting Standard on the value of the company in financial institutions, and that the adoption of fair value measurement in accordance with International Financial Reporting Standard 13 is more reliable on other accounting standards in determining the value of the company. The researchers recommended the need to pay attention to the actual application of the concept of fair value, due to the advantages that this measurement enjoys because of its preference over the historical cost affecting the country's economy. 

Crossref
View Publication
Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Community Medicine
Knowledge, Attitude, and Practice toward Epilepsy among Primary School Teachers in Al-Rusafa/Baghdad 2022
...Show More Authors

Background Epilepsy is one of the most widespread neurological illnesses in the world with a prevalence rate of 2.8–19.5 per 1000 of the general population, and it is more prevalent in childhood. The understanding of the teachers about epilepsy has a significant impact on the academic performance and social skills of schoolchildren with epilepsy. Aim of Study This study aimed to assess teachers’ knowledge, attitude, and practice regarding epilepsy in schoolchildren and the association of certain studied variables with the level of schoolteachers’ knowledge, attitude, and practice. Subjects and Methods This was a cross-sectional study that included 402 participants and was conducted in Al-Rusafa/Baghdad during the period from November

... Show More
View Publication
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
A stuy Some physical properties for play (vunyl alcohol) in aquecous solution at four temperatures
...Show More Authors

The densities and visconsities of solutions of poly(vinyl alcohol)(PVA) molccuar weight (14)kg.mol-1in water up to 0.035%mol.kg-1

View Publication Preview PDF
Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Capacitance-Voltage and Current-Voltage Characteristic for Multi- Walled Carbon Nanotubes Grown in Oxygen Atmosphere
...Show More Authors

Carbon nanotubes were prepared by an arc-discharge method,
under different values of pressure of oxygen gas. The structure of
multi-walled carbon nanotubes powders has been characterized by
low-angle X-ray diffraction .The morphology of carbon nanotube
powder was examined by transmission electron microscope. The
capacitance-voltage and current- voltage (dark and illumination
current) characterization were measured under different values of
pressure (10-3, 10-4, 10-5) mbar of oxygen gas

View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Computer Networks
An improved multi-objective evolutionary algorithm for detecting communities in complex networks with graphlet measure
...Show More Authors

View Publication
Scopus (8)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Seed pre-treatment with gibberellic and salicylic acids to tolerate drought stress in sorghum cultivars
...Show More Authors

A laboratory experiment was carried out in the laboratories of College of Agricultural Engineering Sciences, University of Baghdad in 2017. Three factors were studied; Sorghum bicolor L. cultivars (Inqath, Rabeh and Buhoth70), primed and unprimed seed and osmotic potential (0, -5, -9, -13 bar). The aim was to improve germination and seedling growth under water stress. The results showed significant superiority of Buhoth 70 cultivar compared to others, significant superiority of primed seed compared to the unprimed, significant negative impact as long as increasing levels of osmotic potential and significant superiority of interaction treatment (Buhoth70 × primed seed × 0) compared to others in germination ratio, radicle and plumule length

... Show More
View Publication Preview PDF
Scopus (3)
Scopus
Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Correlation between crevicular C-reactive protein level with its serum level in chronic periodontitis patients
...Show More Authors

Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Ecotoxicology And Environmental Safety
Biochemical and molecular alterations in freshwater mollusks as biomarkers for petroleum product, domestic heating oil
...Show More Authors

View Publication
Scopus (8)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Sun Oct 23 2022
Journal Name
Baghdad Science Journal
Comparison Between Deterministic and Stochastic Model for Interaction (COVID-19) With Host Cells in Humans
...Show More Authors

In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

View Publication Preview PDF
Scopus (9)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Qur'anic rhetorical nuances in Persian literature: تاثيردقایق و لطایف بلاغی قرآن كريم در ادب فارسی
...Show More Authors

Abstract: Persian literature, after the spread of Islam in Pars, received a lot of influence from the subtle and rhetorical details of the Holy Quran. This effect is more in poetry than in prose because the weights of Persian poetry are closer to the melody of the Qur'an and its weights.The effectiveness of most of the prose works is only in the Quranic themes and words. Persian poetry that has benefited from various sciences of rhetoric, including semantics, eloquence and rhetoric. The degree and manner of influence of each of the didactic, lyrical, epic and travelogue literary types is different from the rhetorical points of the Quran. The instructions under educational literature have benefited the least from Quranic rhetoric. The max

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Applying Decisions’ Theory to choose an Alternative Factor for Spatial Development in Holy Karbala Governorate
...Show More Authors

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

... Show More
View Publication Preview PDF
Crossref