Preferred Language
Articles
/
jeasiq-421
The impact of financial reporting of earnings per share on the quality of financial reporting
...Show More Authors

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33 .

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrolytic removal of zinc from simulated chloride wastewaters using a novel flow-by fixed bed electrochemical reactor
...Show More Authors

The cathodic deposition of zinc from simulated chloride wastewater was used to characterize the mass transport properties of a flow-by fixed bed electrochemical reactor composed of vertical stack  of stainless steel nets, operated in batch-recycle mode. The electrochemical reactor employed potential value in such a way that the zinc reduction occurred under mass transport control. This potential was determined by hydrodynamic voltammetry using a borate/chloride solution as supporting electrolyte on stainless steel rotating disc electrode. The results indicate that mass transfer coefficient (Km) increases with increasing of flow rate (Q) where .The electrochemical reactor proved to be efficient in removing zinc and was abl

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Association between anti-CMV IgG and salivary levels of IL‐6 and TNF-α in chronic periodontitis
...Show More Authors

Background: Periodontitis is an infection attributable to multiple infectious; it causes an interrelated cellular and humoral host immune responses. Recent reports have indicated that human cytomegalovirus (HCMV) may contribute to pathogenesis of periodontitis. The HCMV can stimulate the release of cytokines from inflammatory and non-inflammatory cells and weaken the periodontal immune defense. This study aimed to reveal the presence of anti-CMV IgG, and determine the levels of IL‐6 and TNF-α and to correlate the presence of cytomegalovirus (CMV) with cytokines levels. Materials and Methods: Forty patients with chronic periodontitis and 40 healthy control subjects (their age and sex were matched with the patients) were involved

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (7)
Scopus Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Ieee Access
A Direct Solution Scheme for Wide-Angle Electromagnetic Scattering Problems Using Compressive Sensing-Based Method of Moments
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Association of Phantom Vibration and Ringing Syndrome and Job-Related Stress among Nurses in Al-Nasiriyah City
...Show More Authors

Objectives: The study aims to: (1) assess the prevalence of phantom vibration and ringing syndrome among
nurses, (2) determine the level of job-related stress among those nurses who are working at teaching hospitals in
Al- Nasiriyah city, and (3) identify the association between job-related stress and experience of phantom
vibration and ringing syndrome.
Methodology: : A descriptive design, cross-sectional study was used for the present study was carried out
from 4th December, 2017 to the 4th April, 2018 in order to determine the association of Phantom
Vibration and Ringing Syndrome with Job - Related Stress among nurses at Teaching Hospitals in AlNasiriyah
City , on a purposive (non-probability) sample was used in t

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 15 2018
Journal Name
Moroccan Journal Of Chemistry
Corrosion Protection of Carbon Steel in seawater by alumina nanoparticles with poly (acrylic acid) as charging agent
...Show More Authors

Nanostructured Al2O3has been applied as a protective coating against corrosion of the carbon steel (C.S) in seawater environment (3.5% NaCl) at temperatures range (298-328)K. Aluminananoparticles were deposited on carbon steel substrates by cathodic electrophoretic deposition (EPD) with ethanol as suspension medium and poly(acrylic acid) (PAA) as polymeric charging agent. Meanwhile, thesurface morphology was examined using Atomic-force microscopy (AFM). The cross-section AFM showed that the particles sizes for the Al2O3 NPs is around 60-80 nm. The anticorrosion behaviour of coated C.S was investigated in 3.5% NaCl at temperature range 298-328 K by potentiodynamic polarization measurements. Results show that using PAA in suspension coat incr

... Show More
View Publication Preview PDF
Scopus (12)
Scopus
Publication Date
Wed Apr 11 2012
Journal Name
Diyala Journal For Pure Sciences
Synthesis and Characterization of 3-(4-Antipyrene azo)-4-amino benzoic acid Complexes with Selected Metal Ions
...Show More Authors

Coupling reaction of 4-amino antipyrene with 4-amino benzoic acid gave bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, 1HNMR, FT-IR and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with the following metal ions (CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]Cl2 . The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the complexes formed were studied following the mol

... Show More
Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Synthesis and spectroscopic study of highly fluorescent carbon dots derived from orange juice with Stilbene 420 dye
...Show More Authors

Highly-fluorescent Carbon Quantum Dots (CQDs) are synthesized in simple step by hydrothermal carbonization method of natural precursor such as orange juice as a carbon source. Hydrothermal method for synthesized CQDs requires simple and inexpensive equipment and raw materials, thus this method are now common synthesis method. The prepared CQDs have ultrafine size up to few nanometers and   several features such as high solubility in water, low toxicity, high biocompatibility, photo-bleaching resistant, Chemical inertness and ease of functionalization which qualifies it for use in many applications such as bio-imaging, photo-labeling and photo-catalysis.

       This research demonstrates the

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Compatibility between Pseudomonas fluorescens and Trichoderma harzianum in disease control of Fusarium tomato wilt under greenhouse condition .
...Show More Authors

This study was conducted to evaluate the efficacy of 6 isolates of Pseudomonas fluorescens and Trichoderma harzianum and there combination against Fusarium tomato wilt disease caused by Fusarium oxysporum F.sp. Lycopersisi under green house condition .The isolates of bacteria (B3) and Trichoderma (T1) were found to be highly effective in reducing the disease incidence to 13.3% , 21% respectively , compared to control treatment (40%).Furthermore, disease severity was reduced to 28 and 30% respectively in comparison to control (90%) .Colonization of the roots (cfu /g fresh root weight )by the two isolates whether alon or together was extremely high . The combination treatment had a high ability in reducing disease incidenece and sev

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Engineering Science And Technology
NUMERICAL SIMULATION OF SHEET PILES AS A SEEPAGE CUTTER OFF: AL-KIFIL REGULATOR AS A CASE STUDY
...Show More Authors

Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on

... Show More
View Publication
Scopus
Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Synthesis New Liquid Selective Electrodes of Ciprofloxacin Hydrochloride for Determination Ciprofloxacin in Pure form and Pharmaceuticals Preparation.
...Show More Authors

New membrane electrodes for determination of ciprofloxacin hydrochloride were prepared depending on ciprofloxacin hydrochloride - phosphotungstic acid (CFH-PT) as an active material and these electrodes were made with three plasticizers: Di-octylphenylphosphonate(DOPH), Di-butyl phosphate (DBP)Tri-n-butyl phosphate(TBP), in PVC matrix. One of the ciprofloxacin electrodes was gave Nernstian slope equal to 57.21 mV/ decade for DOPH membrane with concentration range from 1.5×10-5 to1.0×10-1 M, and detection limit equal to 1.5×10-6 M .Lifetime was 93 days. Non- Nernstian responses equal to 39.40 and 30.70 mV/ decade for membranes DBP, TBP, respectively. These electrodes were gave concentration range from 1.0× 10-5 to 1.0×10-2 and from 4.0

... Show More
View Publication Preview PDF
Scopus (9)
Scopus Crossref