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jeasiq-1846
Accounting reading in foreign operations and translation of financial statements
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Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to another, which attracts researchers to fool about the reasons for this and try to reach common points and reduce the gap between the options and theoretical and practical solutions available and in line with the environmental changes surrounding the companies concerned, and this research problem starts from a defect in the intellectual and conceptual reading of a topic Accounting for operations in foreign currencies and translating the financial statements of foreign branches and companies at the local level, which has led to the adoption of accounting standards, rules, and practices that are not sufficient or appropriate to address the issue, objective treatment consistent with the Emerging environmental changes that Iraqi companies operate under. The research dealt with the presentation and discussion of the topic in two axes, the first dealt with a conceptual approach to the operations that are done in foreign currencies and the translation of the financial statements of foreign branches and companies, while the second dealt with an analysis of the mentioned operations and translation of the financial statements of the branches and companies. Appropriate in this area.

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Publication Date
Wed Apr 01 2015
Journal Name
Mathematical Methods In The Applied Sciences
An inverse problem of finding the time-dependent diffusion coefficient from an integral condition
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Publication Date
Sun Oct 01 2017
Journal Name
Ieee Transactions On Neural Systems And Rehabilitation Engineering
A Framework of Temporal-Spatial Descriptors-Based Feature Extraction for Improved Myoelectric Pattern Recognition
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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study to Investigate the Effect of Polyacrylamide Gel to Reduce the Lost Circulation
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One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
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Publication Date
Sat Mar 26 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Hydrothermal deposition of CdS on vertically aligned ZnO nanorods for photoelectrochemical solar cell application
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Publication Date
Mon May 06 2024
Journal Name
Journal Of Ecological Engineering
Using Machine Learning Algorithms to Predict the Sweetness of Bananas at Different Drying Times
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The consumption of dried bananas has increased because they contain essential nutrients. In order to preserve bananas for a longer period, a drying process is carried out, which makes them a light snack that does not spoil quickly. On the other hand, machine learning algorithms can be used to predict the sweetness of dried bananas. The article aimed to study the effect of different drying times (6, 8, and 10 hours) using an air dryer on some physical and chemical characteristics of bananas, including CIE-L*a*b, water content, carbohydrates, and sweetness. Also predicting the sweetness of dried bananas based on the CIE-L*a*b ratios using machine learn- ing algorithms RF, SVM, LDA, KNN, and CART. The results showed that increasing the drying

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Publication Date
Sun Sep 28 2025
Journal Name
Polymers
Characterization of a Hydrogel Composite Containing Bioactive Moringa as a Novel Pulp-Capping Material
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Hydrogels are hydrophilic biocompatible polymers that can be used as a drug delivery material in different medical branches, including vital pulp therapy. The aim of this study is to characterize the physical and biological properties of the newly developed formula as a candidate direct pulp-capping material. The hydrogel composite was prepared from natural and synthetic origins (polyvinyl alcohol (PVA), hyaluronic acid (HA), and sodium alginate (SA)) with the incorporation of bioactive Moringa. Different formulas of hydrogel containing different concentrations were evaluated for physicochemical (FTIR, XRD, SEM, degradation, and swelling), mechanical (viscosity, folding endurance, film thickness), and biological (antioxidant, antibacterial,

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Publication Date
Sun Oct 31 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Achieving urban sustainability by revitalizing the performance of Islamic geometric pattern on residential façades
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Cultural awareness is becoming increasingly important in an effort to reinvigorate local urban heritage into modern production. Considering that, one of the most significant aspects of sustainability is preserving socio-cultural and environmental specificities and restoring local heritage. The aim is influencing the local identity by promoting sustainability through the revival of Islamic geometric patterns (IGP) and their performance as effective components in local urban facades. A set of indicators related to the purposes for reusing IGP in facades within three main performances (decorative, structural, and functional). Their sustainability was studied and extrapolated, and a checklist has developed and tested by Likert scale on

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Study of vegetation cover distribution using DVI, PVI, WDVI indices with 2D-space plot
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