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The impact of financial reporting of earnings per share on the quality of financial reporting
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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 .

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Inhibitory Effect of Gallic Acid on Human Serum Cholinesterase
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The dried fruit peel of pomegranate in Punicaceae family was fractionated chromatographically on Sephadex-LH-20 column .Gallic acid (trihydroxybenzoic acid) and its related galloyl esters such as gallotannin(i.e. β-penta-O-galloyl–D-glucose) were obtained homogenously. Different concentrations of gallic acid and gallotannin  were used to determine their inhibitory effect on human serum cholinesterase. The enzyme activity was measured according to the method reported by the WHO .The inhibitory effect of these compounds  on the activity of human serum cholinesterase have been studied in vitro .The inhibitory effect was remarkably clear with increasing concentration of gallic acid .Whereas galloyl ester showed n

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Publication Date
Tue May 05 2020
Journal Name
Book
Study the inhibitory effect of miswak extract on biofilm gene.
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This book presents the problem of tooth decay due to bacteria Streptococcus mutans one of methods of treatment using 3 extracts of S. persica (miswak) (aqueous, acetone and methanol) and prove its effectiveness and its impact on the gtf (B, C, and D) genes that code the glucosyltransferase (Gtf) enzymes that cause decay membrane compared to the usual means used for the prevention of tooth decay

Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EXPERIMENTAL OBSERVATIONS ON THE BEHAVIOR OF A PILED RAFT FOUNDATION
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The piled raft is a geotechnical composite construction consisting of three elements: piles, raft and soil.
In the design of piled rafts, the load shared between the piles and the raft, and the piles are used up to a
load level that can be of the same order of magnitude as the bearing capacity of a comparable single
pile or even greater. Therefore, the piled raft foundation allows reduction of settlements in a very
economic way as compared to traditional foundation concepts.
This paper presents experimental study to investigate the behavior of piled raft system in sandy
soil. A small scale “prototype” model was tested in a sand box with load applied to the system through
a compression machine. The settlement was

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Publication Date
Sun Jan 10 2016
Journal Name
British Journal Of Applied Science & Technology
The Effect of Classification Methods on Facial Emotion Recognition ‎Accuracy
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The interests toward developing accurate automatic face emotion recognition methodologies are growing vastly, and it is still one of an ever growing research field in the region of computer vision, artificial intelligent and automation. However, there is a challenge to build an automated system which equals human ability to recognize facial emotion because of the lack of an effective facial feature descriptor and the difficulty of choosing proper classification method. In this paper, a geometric based feature vector has been proposed. For the classification purpose, three different types of classification methods are tested: statistical, artificial neural network (NN) and Support Vector Machine (SVM). A modified K-Means clustering algorithm

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of frequency Chirp on the black and gray solitions
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the behavior of the first-order black and gray solitons propagtedin optical fiber in the presence of frequency chirp is studied analytically and numerically results show that phase profile of black solitons changes abruptly

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Publication Date
Tue Jun 18 2024
Journal Name
Al-bahir Journal For Engineering And Pure Sciences
Organization of Traffic on the Main Streets Microcontroller Traffic Lights
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Porous Silicon effect on the performance of CdS nanoparticles photodetector
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Cadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physical Education
The effect of e-learning on learning the skills of short Service and front-dimensional blow for badminton players under the age of 15 years.
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AO Dr. Ali Jihad, Journal of Physical Education, 2021

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Publication Date
Tue Apr 29 2025
Journal Name
Modern Sport
A Comparative Study on the Results of the Administrative Performance Skills Scale Among Heads of Sports Talent Departments in the Ministry of Youth and Sports
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Sports management is a fundamental pillar that supports sports institutions and plays a pivotal role in achieving advanced levels of success in talent development. The Talent Development Project is one of the key strategic initiatives of the Ministry of Youth and Sports. This study compares department heads with effective managerial competence to those with ineffective competence to highlight differences in performance quality. Through this comparison, the urgent need to assess the administrative performance skills of the heads of sports talent departments becomes evident, particularly their ability to lead and manage the Sports Talent Development Project. The objective is to identify strengths and weaknesses, establish a clear framework fo

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Publication Date
Sat Feb 21 2026
Journal Name
Wasit Journal Of Sports Sciences
The effect of RTX traning and plastic hurdles on some kinematic variables and learning the performance of the event of 100 mH for female students
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