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
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Forming Media on the Hydroforming Process for Copper Tube
...Show More Authors

To observe the effect of media of the internal pressure on the equivalent stress distribution in the tube, an experimental study is done by constructing a testing rig to apply the hydraulic pressure and three dies are manufactured with different bulging configurations (square, cosine, and conical). In the other part, ANSYS APDL is generated to analyze the bulging process with hydraulic and rubber (natural and industrial) media. It was found that when the media is a rubber, the stress is decreased about 9.068% in case of cosine die and 5.4439% in case of conical die and 2.8544% in case of square die. So, it can be concluded that the internal pressure in the rubber media is much better than in hydraulic media. Also, the force needed for fo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2011
Journal Name
College Of Engineering Journal
Study the Effect of Cutting Conditions for turning process on the Machined Surface
...Show More Authors

Surfaces quality is one of the most specified customer requirements for machine parts. The major indication of surfaces quality on machined parts is surface roughness. The research aim is to study the cutting conditions and their effects on the surface roughness. This paper utilizes regression models to predict surface roughness over the machining time for variety of cutting conditions in turning. In the experimental part for turning, different types of materials (Aluminum alloy, Copper alloy, and Gray cast iron) were considered with different cutting speed ( ) and feed rate ( ). A mathematical Model depending on statistical-mathematical method between surface roughness (Rz ) and cutting condition ( , ) were derived, for the three materials

... Show More
Publication Date
Mon Mar 04 2013
Journal Name
Iraqi Journal Of Science
Influence of the Beam Size Radiation on the Depth Dose by Using 60Co
...Show More Authors

Radiotherapy is medical use of ionizing radiation, and commonly applied to the cancerous tumor because of its ability to control cell growth. The amount of radiation used in photon radiation therapy called dose (measured in grey unit), which depend on the type and stage of cancer being treated. In our work, we studied the dose distribution given to the tumor at different depths (zero-20 cm) treated with different field size (4×4- 23×23 cm). Results show that the deeper treated area has less dose rate at the same beam quality and quantity. Also it has been noted increasing in the field increasing in the depth dose at the same depth even if the radiation energy is constant. Increasing in radiation dose attributed to the scattere

... Show More
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
The Effects of micro Aluminum fillers In Epoxy resin on the thermal conductivity
...Show More Authors

View Publication
Scopus (36)
Crossref (23)
Scopus Clarivate Crossref
Publication Date
Wed Apr 17 2024
Journal Name
International Journal Of Mathematics And Computer Science
The Effect of Vaccination on the Monkeypox Disease by Using Holling Type II
...Show More Authors

Scopus (1)
Scopus
Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
The Effect of Organic Matter Application on Phosphorus Status in the Calcareous Soil
...Show More Authors

A field experiment is conducted to study the effect of different levels of peat (0, 25, 50, 75, and 100 Mg ha-1 to uncropped and cropped soil to wheat. Soil samples are taken in different period of time (0, 3, 30, 60, 90, 120, and 180 days after cultivation to determine (NaHCO3-Exteractable P at 3 different depths (0-10, 10-20, and 20-30 cm). Field Experiment is conducted in a randomized complete block design (RCBD) with four replicates. Wheat, Al-Rasheed variety, is cultivated as a testing crop. The entire field is equally dived in two divisions. One of the two divisions is cultivated to wheat and the second is left uncropped. The effect of five levels of peat namely 0, 25, 50, 75, 100 Mg ha-1 is investigated. Soils are fully analyzed

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
A study of the Zn:Sn mixing ratio effect on the gas detector properties
...Show More Authors

Semiconductor-based metal oxide gas detector of five mixed from zinc chloride Z and tin chloride S salts Z:S ratio 0, 25, 50, 75 and 100% were fabricated on glass substrate by a spray pyrolysis technique. With thickness were about 0.2 ±0.05 μm using water soluble as precursors at a glass substrate temperature 500 ºC±5, 0.05 M, and their gas sensing properties toward CH4, LPG and H2S gas at different concentration (10, 100, 1000 ppm) in air were investigated at room temperature which related with the petroleum refining industry.
Furthermore structural and morphology properties were scrutinize. Results shows that the mixing ratio affect the composition of formative oxides were (ZnO, Zn2SnO4, Zn2SnO4+ZnSnO3, ZnSnO3, SnO2) ratios ment

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
THE EFFECTS OF BLOOD REHEOLOGICAL ON THE FLOW THROUGH AN AXISYMMETRIC ARTERIAL STENOSIS
...Show More Authors

The prediction of the blood flow through an axisymmetric arterial stenosis is one of the most important aspects to be considered during the Atherosclrosis. Since the blood is specified as a non-Newtonian flow, therefore the effect of fluid types and effect of rheological properties of non-Newtonian fluid on the degree of stenosis have been studied. The motion equations are written in vorticity-stream function formulation and solved numerically. A comparison is made between a Newtonian and non-Newtonian fluid for blood flow at different velocities, viscosity and Reynolds number were solved also. It is found that the properties of blood must be at a certain range to preventing atheroscirasis

View Publication Preview PDF
Crossref
Publication Date
Wed Jan 04 2017
Journal Name
Iraqi Journal Of Science
Histological study of the Isotretinoin drug effect on the intrauterine prenatal development in the pregnant mice
...Show More Authors

Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the aspect of the radiation superposed on the soliton pulse propagated in single mode optical fiber
...Show More Authors

the first part of the research involves investigate the aspect of the radiation superposed on the one bright soliton pulse propagated on ideal single mode

View Publication Preview PDF