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Implications of Financial Reporting Governance in rationalizing investors decisions In financial markets in light of An International Financial Reporting Standards (IFRS)/ An analytical study of a selected sample of the joint stock companies in Iraq
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contribution of the governance of lists and financial reports to rationalize the decisions of investors in the financial markets by identifying the governance of financial  reports in light of the financial reporting standards and their role in rationalizing investment decisions in the financial markets and through the distribution of questionnaires to a number of accountants and sample shareholders. That the success of the governance of financial reports, the departments must be convinced of the importance of rules and controls of governance to help in the implementation and development of the internal structures of companies in order to support transparency and ensure the safety of management, and its importance to raise the competitiveness Financial, And to reach several recommendations, including that the application of the governance of financial statements and reports can enable the investor to conclude that the management of the company and the board of management and executive management is strong and fully aware of what is happening in the company.

 

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Publication Date
Mon Apr 01 2019
Journal Name
The Saudi Dental Journal
Implementation and characterization of coating pure titanium dental implant with sintered β-TCP by using Nd:YAG laser
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Objectives This work presents laser coating of grade 1 pure titanium (Ti) dental implant surface with sintered biological apatite beta-tricalcium phosphate (β-TCP), which has a chemical composition close to bone. Materials and methods Pulsed Nd:YAG laser of single pulse capability up to 70 J/10 ms and pulse peak power of 8 kW was used to implement the task. Laser pulse peak power, pulse duration, repetition rate and scanning speed were modulated to achieve the most homogenous, cohesive and highly adherent coat layer. Scanning electron microscopy (SEM), energy dispersive X-ray microscopy (EDX), optical microscopy and nanoindentation analyses were conducted to characterise and evaluate the microstructure, phases, modulus of elasticity

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Pharmaceutical, Biological And Chemical Sciences
Antagonistic activity of Rhizospheric bacteria and Arbuscular Mycorrhiza isolated from Iraqi soil against fungal pathogen Macrophomina phaseolina
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The antagonism of the rhizospheric bacteria toward pathogenic fungi Macrophomina phaseolina was investigated. Ten soil samples were collected from the rhizospheric zone around Cowpea root (Vignaunguiculata L.). These samples were used as the source of Arbuscular Mycorrhizal fungi (AMF) and rhizobacterial isolates. Twenty-five bacteria were isolated and evaluated as an antagonistic agent against pathogenic fungi. M. phaseolina was isolated from infected roots of Cowpea and used as a pathogen. Twenty-five bacteria were isolated and evaluated as an antagonistic agent against pathogenic fungi. M. phaseolina was isolated from infected roots of Cowpea and used as a pathogen. The synergistic effect between A. siccitolerans and (AMF) Glomusmosseae,

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Publication Date
Thu Jan 17 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
RESPONSE OF LOCAL ORANGE SAPLING TO IRRIGATION WITH MAGNETIZED WATER AND FOLIAR SPRAYS WITH SOME MINERAL ELEMENTS.‏
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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Synthesis, Characterization and Antibacterial activities of Uracil and Uracil–Oxalate Complexes with Cr(III) and Fe(III)
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New complexes of the some trivalent transition metal ions of the uracil such as [M(Ura)3Cl3] and mixed ligand metal complexes with uracil and oxalic acid [M(Ura)2(OA)(OH2)Cl].H2O type, where (Ura)=Uracil, (OA= Oxalic acid dihydrate, (M= Cr+3 and Fe+3) were synthesized and characterized by the elemental analysis, FT.IR, electronic spectra, mass spectra and magnetic susceptibility as well as the conductivity measurements. Six–coordinated metal complexes were suggested for the isolated complexes of Cr+3 and Fe+3 with molecular formulas dependent on the nature of uracil and oxalic acid present. The proposed molecular structure for all complexes with their ions is octahedral geometries. The antibacterial efficiency was tested of metal salts, l

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Publication Date
Tue Dec 28 2010
Journal Name
Iraqi Postgraduate Medical Journal
Knowledge and preference of mothers delivering at ALKadhumyia Teaching Hospital regarding caesarean section and normal vaginal delivery
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Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Statistic Assessment of Spreading Cases (Total Confirmed, Recovered, Death) From Different AreasContain Novel Coronavirus (2019-n Cov)
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Publication Date
Mon Jul 01 2019
Journal Name
Reviews In Medical Microbiology
Expression of virulence and antimicrobial resistance genes among Escherichia coli clinical isolates from blood and stool samples
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Objective:

As major nosocomial pathogens, Escherichia coli isolates exhibit antibiotic resistance and also express adhesive structures and antibiotic resistance genes. The objective of this study was the comparison of virulence gene expression of extended-spectrum beta-lactamase (ESBL)-producing E. coli between blood and stool samples.

Methods:

In this study, 20 E. coli clinical isolates (10 ESBL-producers including 5 from blood, 5 from stool sample

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Publication Date
Wed Mar 05 2025
Journal Name
Iraqi Journal Of Biotechnology
Effect of Genetic Polymorphism (rs2619363) on SNCA Gene among Iraqi Patients with Parkinson’s and some Gastrointestinal Disorders
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Parkinson’s disease (PD) consider as a progressive ageing neurodegenerative disease, Parkinson’s consider as a heterogenous disease, with mainly initiate through correlation between genetic and epigenetic by inducing of different factors on some related genes, these factors like (environmental, toxicants, nutrition, heavy metals, pesticides, some drugs) and also(trauma on head ,strokes) in addition to unknown reasons which cause an idiopathic PD .Current study aims to focusing on specific related PD gene called SNCA by single nucleotides polymorphism (rs2619363) as a risk factor for PD initiation disease in PD patients in addition to study the effect of polymorphisms on random Iraqi patients with different gastrointestinal

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Publication Date
Mon Apr 04 2016
Journal Name
Iraqi Journal Of Physics
Thickness and gamma-ray effect on physical properties of CdO thin films grown by pulsed laser deposition
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Polycrystalline Cadmium Oxide (CdO) thin films were prepared using pulsed laser deposition onto glass substrates at room temperature with different thicknesses of (300, 350 and 400)nm, these films were irradiated with cesium-137(Cs-137) radiation. The thickness and irradiation effects on structural and optical properties were studied. It is observed by XRD results that films are polycrystalline before and after irradiation, with cubic structure and show preferential growth along (111) and (200) directions. The crystallite sizes increases with increasing of thickness, and decreases with gamma radiation, which are found to be within the range (23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for thickness 350nm and 4

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Publication Date
Mon Apr 29 2024
Journal Name
Journal Of The College Of Basic Education
Detection Of Biofilm Formation By Beta- Lactam Resistance Klebsiella Pneumoniae Isolated From Clinical Specimens And Aquatic Samples
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