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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 Apr 30 2010
Journal Name
Journal Of Applied Computer Science & Mathematics
Image Hiding Using Magnitude Modulation on the DCT Coefficients
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In this paper, we introduce a DCT based steganographic method for gray scale images. The embedding approach is designed to reach efficient tradeoff among the three conflicting goals; maximizing the amount of hidden message, minimizing distortion between the cover image and stego-image,and maximizing the robustness of embedding. The main idea of the method is to create a safe embedding area in the middle and high frequency region of the DCT domain using a magnitude modulation technique. The magnitude modulation is applied using uniform quantization with magnitude Adder/Subtractor modules. The conducted test results indicated that the proposed method satisfy high capacity, high preservation of perceptual and statistical properties of the steg

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Publication Date
Mon Oct 04 2004
Journal Name
International Conference On Geotechnical Engineering
The Equivalent Grain Diameter for Soil Specific Surface Determination
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Publication Date
Sat Feb 20 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
SOCIAL CAPITAL AND ITS IMPACT ON THE DEMOCRATIC CONSOLIDATION
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Publication Date
Sat Jun 29 2013
Journal Name
Journal Of Statistics Applications & Probability
Analyzing Skewed Data with the Epsilon Skew Gamma distribution
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A new distribution, the Epsilon Skew Gamma (ESΓ ) distribution, which was first introduced by Abdulah [1], is used on a near Gamma data. We first redefine the ESΓ distribution, its properties, and characteristics, and then we estimate its parameters using the maximum likelihood and moment estimators. We finally use these estimators to fit the data with the ESΓ distribution

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Publication Date
Wed Jan 01 2014
Journal Name
Biochemical Cellular Archive
The relationship between helicobacter pylori infection and reproductive disorder
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To determine the relationship between infertility and Helicobacter pylori infection, thirty-five infertile patients of ages (20-49) years have been investigated and compared with 10 apparently firtility individuals. All the studied groups were carried out to measure (ASA), (TNF-á), (IL-6), (anti-H.pylori IgA) and (anti-H.pyloriIgG) by Enzyme linked immunosorbent assay (ELISA) technique. The statistical analysis also demonstrated that there were a highly significant differences (P<0.01), when compared between studied group. Also, the statistical analysis demonstrated that there were a highly significant differences (P<0.01) when compare between infertility and fertility in Conc. of sperm. The percentage distribution of ASA in serum and seme

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Publication Date
Sat Sep 21 2019
Journal Name
Journal Of The College Of Education For Women
Measuring the Social Phobia Fifth-Secondary Stage Female Students
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The current research aims to know the measurement of the fifth- secondary stage female  students' affliction with the social phobia . The research is confined to General directorate of Education in Baghdad / Al-Karkh/2 / for the academic year 2015-2016 and fifth-secondary stage female students. It has been used descriptive method and  exposed theoretical sides and previous studies concerning with the  social phobia.The procedures of the research include the application of the  social phobia scale on random sample of  fifth- secondary stage female  students ( both  branches scientific and literary). The current study has concluded  that the  fifth- secondary stage female  students have&nbs

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Publication Date
Thu Jul 01 2021
Journal Name
Civil Engineering Journal
The Cognition Role to Understanding Planning and Architectural Production
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This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Enforcement for the groups SL(2,125) and SL(2,3125)
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The group for the multiplication of closets is the set G|N of all closets of N in G, if G is a group and N is a normal subgroup of G. The term “G by N factor group” describes this set. In the quotient group G|N, N is the identity element. In this paper, we procure K(SL(2,125)) and K(SL(2,3125)) from the character table of rational representations for each group.

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Drug Resistant Epilepsy Among Patients Attended The Neurosciences Hospital
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Background: Drug resistant epilepsy is defined as failure of adequate trials of two tolerated, appropriately chosen and used antiepileptic drug schedules to achieve sustained seizure freedom. Up to 30% of patients referred to clinics with a diagnosis of pharmaco-resistant epilepsy may have been misdiagnosed, and many can be helped by optimizing their treatment.Pseudoresistance, in which seizures persist because the underlying disorder has not been adequately or appropriately treated, must be ruled out or corrected before drug treatment can be considered to have failed.

Objectives: The objectives of this study were to determine the causes of drug failure in patients with epilepsy and to differenti

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
"RUF procedures forgetting the best subset linear regression model"
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The purpose behind building the linear regression model is to describe the real linear relation between any explanatory variable in the model and the dependent one, on the basis of the fact that the dependent variable is a linear function of the explanatory variables and one can use it for prediction and control. This purpose does not cometrue without getting significant, stable and reasonable estimatros for the parameters of the model, specifically regression-coefficients. The researcher found that "RUF" the criterian that he had suggested accurate and sufficient to accomplish that purpose when multicollinearity exists provided that the adequate model that satisfies the standard assumpitions of the error-term can be assigned. It

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