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The impact of the application of International Standard No. 13 on the market value of banking sector companies in the Iraqi Stock Exchange
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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. 

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Postgraduate Medical Journal
Patient Satisfaction with Health Services at Medical Ward in Al-Kindy Teaching Hospital
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OBJECTIVE: To evaluate the patient satisfaction to hospital services and identify factors that influences this satisfaction.

Publication Date
Sat Jul 05 2025
Journal Name
Journal Of Machine And Computing
Cyber Neutrosophic Model for Secure and Uncertainty Aware Evaluation in Indoor Design Projects
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To perform a secure evaluation of Indoor Design data, the research introduces a Cyber-Neutrosophic Model, which utilizes AES-256 encryption, Role-Based Access Control, and real-time anomaly detection. It measures the percentage of unpredictability, insecurity, and variance present within model features. Also, it provides reliable data security. Similar features have been identified between the final results of the study, corresponding to the Cyber-Neutrosophic Model analysis, and the cybersecurity layer helped mitigate attacks. It is worth noting that Anomaly Detection successfully achieved response times of less than 2.5 seconds, demonstrating that the model can maintain its integrity while providing privacy. Using neutrosophic sim

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Serum Leptin levels in ovarian polycystic disease and its correlation to body weight
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Background: Poly cystic ovary syndrome is a common disorder in women of reproductive age, it is associated with disturbance of reproductive, endocrine and metabolic functions. The pathophysiology of PCOS appears to be multifactorial and polygenic. Leptin seems to play an important role in pathophysiology of PCOS especially in women with BMI ≥25kg/m2. Objectives: To assess leptin level in both PCOS and healthy women and explore the relation to their body weight and body mass index. Patient and Methods: A total of 120 women were enrolled in this study, 60 women (50%) had PCOS (study group) and the reminder 60 women (50%) were healthy women and considered as control group. BMI was calculated first. Both groups were further sub

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries and Treatment Needs among Kindergarten Children in Al-Basrah Governorate/Iraq
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Background: Dental caries is a disease occurs in the world in both developed and developing countries, it is still widespread among children and it can be controlled but not eliminated , most of tooth loss occurs due to dental caries and its complications. The aim of this study was to estimate the occurrence, and severity of dental caries and treatment needs among kindergarten children in Al-Basrah governorate. Materials and methods: The sample consisted of 1000 kindergarten children at age of 4-5 years old (445 boys and 555 girls) from urban areas in Al-Basrah city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO (1987). Results: The percentage of dental caries was (80.8%) of the tota

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
ADAPTIVE CYCLIC PREFIX LENGTH FOR CONVOLUITIONAL CODE OFDM SYSTEM IN FREQUENCY SELECTIVE CHANNEL
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Orthogonal Frequency Division Multiplexing (OFDM) is one of recent years multicarrier modulation used in order to combat the Inter Symbol Interference (ISI) introduced by frequency selective mobile radio channel. The circular extension of the data symbol, commonly referred to as cyclic prefix is one of the key elements in an OFDM transmission scheme. This paper study The influence of the cyclic prefix duration on the BER performance of an OFDM-VCPL (Orthogonal frequency division multiplexing - Variable Cyclic Prefix Length) system and the conventional OFDM system with frame 64-QAM modulation is evaluated by means of computer simulation in a multipath fading channel. The adaptation of CP is done with respect to the delay spread estimation

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Mon Mar 28 2022
Journal Name
Nurse Media Journal Of Nursing
Health Literacy-Related Knowledge and Experience among Nurses Practicing in Medical-Surgical Wards
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Background: Medical-surgical nurses are responsible of providing competent care to clients with a wide-array of acute and chronic health problems. This challenging task requires arming nurses with advanced competencies of health literacy to effectively educate their clients. However, evidence about medical-surgical nurse’s health literacy-related knowledge and experience is limited.  Purposes: This study aimed to determine the level of the health literacy-related knowledge and experience among medical-surgical nurses.Design: A descriptive-cross-sectional study was conducted among a total sample of 177 nurses who were practicing in medical-surgical wards in teaching hospitals in Iraq. A convenience sampling method was used to sele

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Publication Date
Sat Sep 01 2018
Journal Name
2018 15th European Radar Conference (eurad)
Delamination Detection in Glass-Fibre Reinforced Polymer (GFRP) Using Microwave Time Domain Reflectometry
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Publication Date
Wed Jul 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Fast and robust approach for data security in communication channel using pascal matrix
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This paper present the fast and robust approach of English text encryption and decryption based on Pascal matrix. The technique of encryption the Arabic or English text or both and show the result when apply this method on plain text (original message) and how will form the intelligible plain text to be unintelligible plain text in order to secure information from unauthorized access and from steel information, an encryption scheme usually uses a pseudo-random enecryption key generated by an algorithm. All this done by using Pascal matrix. Encryption and decryption are done by using MATLAB as programming language and notepad ++to write the input text.This paper present the fast and robust approach of English text encryption and decryption b

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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Germination and seedling growth in primed sorghum seed with gibberellic and salicylic acids
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A laboratory experiment was conducted in the labs of Seeds Testing and Certification Department, Ministry of Agriculture in 2017 to improve germination and seedling growth in primed sorghum seeds by different concentrations and soaking durations of acids of gibberellic (GA3)(distilled water, 75, 150 and 300 mg l-1), salicylic (SA)(distilled water, 40, 70 and 100 mg l-1) and soaking duration (SD)(12 and 24 h). Factorial experiment in completely randomized design was applied with four r replications. The results showed the superiority of the two soaking treatments with GA3 (300 mg l-1) and SA (70 mg l-1) at germination ratio, radicle and plumule lengths, seedling dry weight and seedling vigour index (81.3%, 2.7 cm, 8.9 cm, 0.081 mg and 984) a

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