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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
Fri Aug 18 2023
Journal Name
Pharmacia
Synthesis, characterization, and antimicrobial evaluation of new Schiff bases derived from vanillic acid conjugated to heterocyclic 4H-1,2,4-triazole-3-thiol
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A multistep synthesis was established for the preparation of a new vanillic acid-1, 2, 4-1triazole-3-thiol conjugate (4). Finally, several aromatized aldehydes reacted with compound (4) to produce Schiff bases derivatives (5–11). The purpose of this research is to prepare new vanillic acid derivatives with 1, 2, 4-triazole-3-thiol heterocyclic ring structures and to evaluate their antimicrobial activity in a preliminary assessment. Fourier-transform infrared (FT-IR) and proton nuclear magnetic resonance spectroscopy (1H-NMR) were used to verify the structures of the newly synthesized compounds. all the final synthesized compounds (

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Publication Date
Mon Jul 01 2024
Journal Name
Ecological Engineering & Environmental Technology
Elimination of Methyl Orange Dye with Three Dimensional Electro-Fenton and Sono-Electro-Fenton Systems Utilizing Copper Foam and Activated Carbon
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This study deals with the elimination of methyl orange (MO) from an aqueous solution by utilizing the 3D electroFenton process in a batch reactor with an anode of porous graphite and a cathode of copper foam in the presence of granular activated carbon (GAC) as a third pole, besides, employing response surface methodology (RSM) in combination with Box-Behnk Design (BBD) for studying the effects of operational conditions, such as current density (3–8 mA/cm2), electrolysis time (10–20 min), and the amount of GAC (1–3 g) on the removal efficiency beside to their interaction. The model was veiled since the value of R2 was high (>0.98) and the current density had the greatest influence on the response. The best removal efficiency (MO Re%)

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Publication Date
Tue Aug 22 2023
Journal Name
Advances In Structural Engineering
Experimental and finite element analysis of reinforced concrete multi-cell box girders retrofitted with carbon fiber reinforced polymer strips under torsion
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This study expands the state of the art in studies that assess torsional retrofit of reinforced concrete (RC) multi-cell box girders with carbon fiber reinforced polymer (CFRP) strips. The torsional behavior of non-damaged and pre-damaged RC multi-cell box girder specimens externally retrofitted by CFRP strips was investigated through a series of laboratory experiments. It was found that retrofitting the pre-damaged specimens with CFRP strips increased the ultimate torsional capacity by more than 50% as compared to the un-damaged specimens subjected to equivalent retrofitting. This indicated that the retrofit has been less effective for the girder specimen that did not develop distortion beforehand as a result of pre-loading. From

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Publication Date
Sun Jan 01 2023
Journal Name
Material Science And Semiconductor Processing
Photocatalytic degradation of Congo red dye using magnetic silica-coated Ag2WO4/Ag2S as Type I heterojunction photocatalyst: Stability and mechanisms studies
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In the present study, magnet silica-coated Ag2WO4/Ag2S nanocomposites (FOSOAWAS) were fabricated via a multistep method to address the drawbacks related to single photocatalysts (pure Ag2WO4 and pure Ag2S) and to clarify the significant influence of semiconductor heterojunction on the enhancement of visible-light-driven organic degradation. Different techniques were performed to investigate the elemental composition, morphology, magnetic and photoelectrochemical properties of the fabricated FOSOAWAS photocatalyst. The FOSOAWAS photocatalyst (1 g/L) exhibited excellent photodegradation efficiency (99.5%) against Congo red dye (CR = 20 ppm) after 140 min of visible-light illumination. This result confirmed the ability of the heterojunction be

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Publication Date
Wed Aug 01 2018
Journal Name
International Journal Of Electrochemical Science
Utilization of Natural Dyes from Zingiber officinale Leaves and Clitoria ternatea Flowers to Prepare New Photosensitisers for Dye-Sensitised Solar Cells
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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Contemporary Mathematical Sciences
Pre-Topology Generated by the Short Path Problems
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Let G be a graph, each edge e of which is given a weight w(e). The shortest path problem is a path of minimum weight connecting two specified vertices a and b, and from it we have a pre-topology. Furthermore, we study the restriction and separators in pre-topology generated by the shortest path problems. Finally, we study the rate of liaison in pre-topology between two subgraphs. It is formally shown that the new distance measure is a metric

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
ANALYSIS UNBALANCED FACTORIAL EXPERIMENTS FOR THE RICE CROP
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Abstract:

           The great importance that distinguish these factorial experiments made ​​them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.

            And the second case for the factorial  experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial  are not equal meaning (that is allocated a number unequal of blocks or units experimental per tre

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological and health implication on drugs’ users
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The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

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Publication Date
Mon Sep 20 2021
Journal Name
Research J. Pharm. And Tech.
The special techniques for Semen analysis and preparation
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Infertility can be detected when the couples have not completed pregnancy after a year or more of normal coitus. So, in order to treat infertility, there are many supported reproductive techniques are in practice. The success rate of these techniques depends upon the way by which preparation of the paternal semen sample. Over the past 30 years, the manual has been standard as providing global standards and has been used extensively by research and clinical laboratories throughout the world. The spermatozoa of all placental (eutherian) mammals, including humans, are in a protective, no labile formal at ejaculation and are incapable of fertilization even if they are placed in direct contact with an oocyte. Accordingly, they must undergo a sub

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Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
The Attitudes Toward Extremism Among University Students Baghdad
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The Present study aims to investigate the attitude toward extremism of the university student and to find differences with three variables, gender field of study ,grade), For the purposes of the study on(3) level scale of the attitude towards extremism , and subjected to validity and credibility ,the scale was designed for ( 590) students sample (237) males ,and (357) females Results shown that students has a mild attitude towards extremism compared with the average of the scale attitude towards Religious extremism occupied the number one level ,followed by social extremism and lastly political extremism in Results also shown different in gender (males ,females) with the males having the granter attitude towards extremism as for the othe

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