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 Apr 01 2019
Journal Name
Ieee Transactions On Information Forensics And Security
Opportunistic Scheduling for Average Secrecy Rate Enhancement in Fading Downlink Channel With Potential Eavesdroppers
...Show More Authors

View Publication
Scopus (23)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Journal Of The Turkish-german Gynecological Association
Obstetric and neonatal complications in large for gestational age pregnancy with late gestational diabetes
...Show More Authors

View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
Residual cardiovascular risk in diabetes and obesity: Targeting lipid abnormalities other than LDL cholesterol
...Show More Authors

Background: The majorities of statin-treated patients, in whom low-density lipoprotein cholesterol (LDL-C) targets have been achieved, have had recurrent cardiovascular events (CVE) with an absolute rate remain even higher among patients with disorders of insulin resistance, metabolic syndrome (MetS) and type2 diabetes mellitus (T2DM) as compared to patients devoid of these conditions.Objectives: Provide updated key messages of lipid and lipoprotein abnormalities as indicator for cardiovascular disease (CVD) risk in patients with T2DM and obesity, as well as the current evidence-based treatment targets and interventions to reduce this risk.Key messages: The Residual Risk Reduction Initiative (R3I) emphasized atherogenic dyslipidemia (AD)

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Jour Of Adv Research In Dynamical & Control Systems
Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies
...Show More Authors

Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies

Publication Date
Sun Mar 01 2026
Journal Name
Continence Reports
Urodynamic changes following augmentation cystoplasty in pediatric patients with neurogenic lower urinary tract dysfunction
...Show More Authors

Abstract Background: Augmentation cystoplasty is one of the surgical procedure for treatment of spastic neurogenic bladder that has a significant improvement in the cystometric parameters. Aim of study: The aim of this study is to describe cystometric findings pre and post augmentation cystoplasty in patients with spastic neurogenic bladder. Patients and methods: A prospective study including patients aged 6-18years with neurogenic bladder operated on for augmentation cystoplasty surgery with ilium segments due to a neurogenic bladder from the years 2020–2024. A urodynamic study was conducted before and 3 months after the surgical procedure. Non-probabilistic sample of consecutive cases. Descriptive statistics were presented using fre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Diabetes & Metabolic Syndrome: Clinical Research & Reviews
Nephrotic range proteinuria; does it predict lung involvement in patients with type 2 diabetes
...Show More Authors

View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Mon Dec 10 2018
Journal Name
Day 3 Wed, December 12, 2018
Experimental Comparison between WASP and LSASF in Bartlesville Sandstone Reservoir Cores Bearing Heavy Oil
...Show More Authors

Low salinity (LS) water flooding is a promising EOR method which has been examined by many experimental studies and field pilots for a variety of reservoirs and oils. This paper investigates applying LS flooding to a heavy oil. Increasing the LS water temperature improves heavy oil recovery by achieving higher sweep efficiency and improving oil mobility by lowering its viscosity. Steam flooding projects have reported many problems such as steam gravity override, but override can be lessened if the steam is is alternated with hot LS water. In this study, a series of reservoir sandstone cores were obtained from Bartlesville Sandstone (in Eastern Kansas) and aged with heavy crude oil (from the same reservoir) at 95°C for 45 days. Five reservo

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Identifying Average Reservoir Pressure in Multilayered Oil Wells Using Selective Inflow Performance (SIP) Method
...Show More Authors

The downhole flow profiles of the wells with single production tubes and mixed flow from more than one layer can be complicated, making it challenging to obtain the average pressure of each layer independently.  Production log data can be used to monitor the impacts of pressure depletion over time and to determine average pressure with the use of Selective Inflow Performance (SIP). The SIP technique provides a method of determining the steady state of inflow relationship for each individual layer. The well flows at different stabilized surface rates, and for each rate, a production log is run throughout the producing interval to record both downhole flow rates and flowing pressure. PVT data can be used to convert measured in-situ rates

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Revitalizing Interior Designs in Religious Shrines: رؤى صلاح الدين حامد فريد-فاتن عباس الاسدي
...Show More Authors

  The current research is interested in the objective study of revitalizing the religious sites and the extent to which they achieve the pragmatic and semantic ends, because they are derived from history and civilization and have a clear impact over the recipient. The research question is (what are the techniques of developing the spaces of the religious shrines in accordance with revitalizing the interior spaces within them?).
The research aims at determining the weak and strong points in the process of revitalizing the interior spaces in the religious shrines.
The theoretical framework consists of two parts: the first addressed the revitalization in the interior design, and the second addressed the religious shrines and th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Pregnant Women’s Knowledge Regarding Syphilis at Primary Health care centers in Baghdad City
...Show More Authors

Objectives: To assess pregnant women’s knowledge regarding syphilisand to find out the relationship between women’s knowledge regarding syphilis infection and demographic and reproductive variables. Methodology: A descriptive analytical study of non probable (purposive sample) of 250 pregnant women during their different gestational ages for the period (October 2nd to April 25th 2013) by using questionnaire format consists of demographic variables and items of women's knowledge regarding syphilis who are visiting primary health care centers in Al-Kharkh and Al-Rrusafa in Baghdad city. The coefficient relia

... Show More
View Publication Preview PDF