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The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financial statements using the indicators of financial analysis for the Bank of Baghdad. The research reached a number of conclusions, the most important of which is the impact of the adoption of the International Accounting Standard (IAS.1) on the qualitative characteristics of accounting information for the financial statements of the Bank of Baghdad, and this appears clearly in the calculation of indicators of financial analysis. The most important recommendations were the necessity of requiring all local banks to adopt the International Accounting Standard (IAS.1) continuously according to internal and external variables, which will be reflected in the quality of accounting information and the need to use financial and non-financial indicators because of their impact in improving the quality of internal and external decisions.

 

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
New Pd and Pt Complexes of Guanine –Azo Dye: Structural, Spectroscopic, Dyeing Performance and Antibacterial Activity Studies
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Four new complexes of Pd(II), Pt(II) and Pt(IV) with DMSO solution of the ligand 8-[(4-nitrophenyl)azo]guanine (L) have been synthesized. Reaction of the ligand with Pd(II) at different pH gave two new complexes, at pH=8, a complex of the formula [Pd(L)2]Cl2.DMSO (1) was formed, while at pH=4.5,the complex[Pd(L)3]Cl2.DMSO (2) was obtained. Meanwhile, the reaction of the ligand with Pt(II) and Pt(IV) revealed new complexes with the formulas[Pt(L)2]Cl2.DMSO (3)and [Pt(L)3]Cl4.DMSO (4) at pH 7.5 and 6 respectively.
All the preparations were performed after fixing the optimum pH and concentration. The effect of time on the stability of these complexes was checked. The stoichiometry of the complexes was determined by the mole ratio and Job

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Publication Date
Mon Dec 25 2017
Journal Name
Oriental Journal Of Chemistry
Proteins level in Sera and Saliva of Type 2 Diabetic Iraqi Patients with and without Proliferative Retinopathy
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Publication Date
Thu Oct 31 2024
Journal Name
Intelligent Automation And Soft Computing
Fusion of Type-2 Neutrosophic Similarity Measure in Signatures Verification Systems: A New Forensic Document Analysis Paradigm
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Signature verification involves vague situations in which a signature could resemble many reference samples or might differ because of handwriting variances. By presenting the features and similarity score of signatures from the matching algorithm as fuzzy sets and capturing the degrees of membership, non-membership, and indeterminacy, a neutrosophic engine can significantly contribute to signature verification by addressing the inherent uncertainties and ambiguities present in signatures. But type-1 neutrosophic logic gives these membership functions fixed values, which could not adequately capture the various degrees of uncertainty in the characteristics of signatures. Type-1 neutrosophic representation is also unable to adjust to various

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Publication Date
Thu Apr 21 2022
Journal Name
Journal Of Ecological Engineering
Simultaneous Adsorption of Ternary Antibiotics (Levofloxacin, Meropenem, and Tetracycline) by SunFlower Husk Coated with Copper Oxide Nanoparticles
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In this study, a new adsorbent derived from sunflower husk powder and coated in CuO nanoparticles (CSFH) was investigated to evaluate the simultaneous adsorption of Levofloxacin (LEV), Meropenem (MER), and Tetracycline (TEC) from an aqueous solution. Significant improvements in the adsorption capacity of the sunflower husk were identified after the powder particles had been coated in CuO nanoparticles. Kinetic data were correlated using a pseudo-second-order model, and was successful for the three antibiotics. Moreover, high compatibility was identified between the LEV, MER, and TEC, isotherm data, and the Langmuir model, which produced a better fit to suit the isotherm curves. In addition, the spontaneous and exothermic nature of the adso

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EXPERIMENTAL INVESTIGATION OF LAMINAR NATURAL CONVECTION HEAT TRANSFER IN A RECTANGULAR ENCLOSURE WITH AND WITHOUT INSIDE PARTITIONS
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Experimental study has been conducted for laminar natural convection heat transfer of air flow through a rectangular enclosure fitted with vertical partition. The partition was oriented parallel to the two vertical isothermal walls with different temperatures, while all the other surfaces of the enclosure were insulated. In this study a test rig has been designed and constructed to allow studying the effect of Rayleigh number, aperture height ratio, partition thickness, the position of aperture according to the side walls and according to the height, the position of the partition according to the hot wall, and partition inclination. The experiments were carried out with air as the working fluid for Rayleigh number range (5*107 – 1.3*10

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of Coumarin Derivatives Coupled to Amino Acid Esters and Studying their Biological Activity as Antimicrobial Agents
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A series of coumarin derivatives linked to amino acid ester side chains were synthesized and evaluated of their antibacterial and antifungal activity. The coumarin derivatives was alkylated by the ethyl bromoacetate and then using potassium carbonate to get alkylated hymecromone. Conventional solution method for amide bond formation was used as a coupling method between the carboxy-protected amino acids with acetic acid side chain of coumarin derivatives. The DCC/ HOBt coupling reagents were used for peptide bond formation. The proposed analogues were successfully synthesized and their structural formulas were consistent with the proposed struct

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Publication Date
Thu Feb 01 2024
Journal Name
Surface Engineering And Applied Electrochemistry
Synthesis of New 1,2,4-Triazole Containing Copolymers and Their Corrosion Inhibition оf Mild Steel in Acidic Medium
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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Stand-Alone PV Generator Comparing with Conventional Systems for Electrification of Small Social Centres in Remote Area
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Many isolated rural communities are located in regions where there is an abundant and reliable supply of solar energy, but where the distance to the nearest power station is many tens or even hundreds of kilometre. It is therefore mainly in these areas that rural electrification is now being provided by PV generators. since Stand-Alone PV generator can offer the most cost-effective and reliable option for providing power needed in remote places. Accordingly these isolated rural canters are fitted with PV for lighting, a refrigerator, a television and socket to supply kitchen appliances

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Publication Date
Wed Nov 02 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Spectroscopic and Adsorption Studies of Cobalt (II) Complex for a ligand β-enaminone Derived from Sulfamethoxazole
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This paper concerns is the preparation and characterization of a bidentate ligand [4-(5,5- dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl) benzene sulfonamide]. The ligand was prepared from fusing of sulfamethoxazole and dimedone at (140) ºC for half hour. The complex was prepared by refluxing the ligand with a bivalent cobalt ion using ethanol as a solvent. The prepared ligand and complex were identified using Spectroscopic methods. The proposed tetrahedral geometry around the metal ions studied were concluded from these measurements. Both molar ratio and continuous variation method were studied to determine metal to ligand ratio (M:L). The M to L ratio was found to be (1:1). The adsorption of cobalt complex was carried out

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Anti-Asthmatic Effect of Iraqi Ammi Majus Seeds Extract Against Asthma Induced by Ovalbumin in Mice
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Asthma is a chronic respiratory disorder of airways characterized by inflammation, hyperresponsiveness, inflammatory cell infiltration, mucous secretion, and remodelling. Ammi majus is medicinal plant belong to family of Apiaceous which has anti-inflammatory and antioxidant activities. This study designed to investigate of anti-asthmatic activity of alcoholic extract of Ammi majus in improvement of asthma. Forty-eight healthy female mice divided to six groups Group I:  the negative control group (distal water only), Group II: Positive control group (ovalbumin group), Group III: Ammi majus (64 mg/kg/day) with sensitization, Group IV:Ammi majus  (128 mg/kg/day) w

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