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 .
The current work studies the effect of adding chopped carbon fiber (CCF) on gypsum plaster properties (precisely the compressive strength and the modulus of rupture). The research plan consists of using six mixes of gypsum plaster; these mixes are divided into two groups according to the (Water/Gypsum) ratios (0.5 & 0.6). Each group was divided into three subgroups according to CCF volume fraction (Vf): 0.0%, 0.2% and 0.4%. Three cubic (50×50×50) mm and three prismatic (40×40×160) mm samples were performed for each mix. It was found that, the addition of CCF to the gypsum plaster mixes increases both the compressive strength and the modulus of rupture for both (W/G) ratios, an
The experimental study showed the use of closed cavity wall (the thickness of the cavity 5cm) made a percentage reduction in the cooling load caused by heat gain from the wall by (21.5 %) compared with the conventional wall. also the thermal resistance of the closed cavity was an average (0.2 m2.oC/W).
The experimental results of the study showed that the use of closed cavity wall reduced the average temperature of the inner surface of the wall during the day, and that the reduction was an average (0.45 oC) when compared with the conventional wall , as well as the use of closed cavity wall reduced the temperature difference range of the inner surface of the wall during the day, and that the
... Show MoreOver the last few decades, fiber reinforced polymer (FRP) has been increasingly used in strengthening different structural concrete members. The main objective of this research is to study the influence of curvature on the performance of curved soffit reinforced concrete (RC) bridge girders that have been strengthened with carbon fiber reinforced polymers (CFRP). This experimental program was designed to evaluate the effect of concavity and soffit curvature on the CFRP laminate utilization and load capacity, compared to flat soffit RC beams strengthened with the same CFRP system. Accordingly, five beams, 2.7 m in length and having the same degree of soffit curvature (20 mm per 1 meter
This study aims to observe the effect of melatonin implantation and exposure to different light colors and their interaction on productive in local Iraqi chicken. This study was conducted at the poultry farm of the Department of Animal Production/College of Agriculture/University of Baghdad/Abu Ghraib, on 252 birds (180 females and 72 males). The birds were divided into three sections (white, red and green) each section contains two lines, one of which has been planted melatonin under the skin of the neck of birds and the other has not been planted hormone. The results of the study showed significant improvement in productive traits such as egg proportion rate, egg weight, cumulative eggs number, egg mass and feed conversion rate. That the
... Show MoreThis paper reports on the experimental study, which conducted a series of triaxial tests for the asphalt concrete using hydrated lime as a mineral additive. Three HMA mixes, prepared by the specification for wearing, levelling and base layers, were studied under three different temperatures. The test results have demonstrated that, compared with the control mixes excluding HL, the permanent deformation resistance of the HL modified mixes has significant improvement. The deformation has been reduced at the same load repetition number, meanwhile the flow number has been considerably increased. The degree of improvement in permanent deformation resistance using HL is more pronounced at high stress deviation states and high temperature.
... Show MoreThe food web is a crucial conceptual tool for understanding the dynamics of energy transfer in an ecosystem, as well as the feeding relationships among species within a community. It also reveals species interactions and community structure. As a result, an ecological food web system with two predators competing for prey while experiencing fear was developed and studied. The properties of the solution of the system were determined, and all potential equilibrium points were identified. The dynamic behavior in their immediate surroundings was examined both locally and globally. The system’s persistence demands were calculated, and all conceivable forms of local bifurcations were investigated. With the aid of MATLAB, a numerical simu
... Show MoreThe primary aim of this study was to find out the effect of a training program on the development of physical abilities in football goalkeepers. The current study was conducted on goalkeepers of the Academy of Espanyol Sports Club in the premises of Haifa Sports Club Stadium. The study was completed by the researchers within the timeline of May 2021 to August 2021. A total of 7 goalkeepers falling within the age group of 15-17 years were recruited as the sample participants for the study. Out of 7 goalkeepers, 5 goalkeepers were included in the primary experiment and 2 of them were excluded. The training program applied had a positive effect on the development of physical abilities in the football goalkeepers of the sa
... Show MoreReactive Powder Concrete (RPC) could be considered as the furthermost significant modern high compressive strength concrete. In this study, an experimental investigation on the impact of micro steel fiber volume fraction ratio and gamma ray irradiation duration influence upon the compressive strength of RPC is presented. Three volume fraction ratios (0.0, 1.0 and 1.5) % was implemented. For each percentage of the adopted fiber ratios, six different irradiation duration was considered; these are (1, 2, 3, 4, 5 and 6) days. Gamma source (Cs-137) of energy (0.662) MeV and activity (6) mci was used. In a case of zero volume fraction ratio, the experimental results showed that gamma ray had a significant influence on the reducing of the
... Show MoreThe accelerating effect of 1,4- phenylenediamine (PDA) additions in 1M hydrochloric acid solution at temperature rang (20-60) C° has been studied by weight losses measurement during ranging time (1-260) h and by following the pb2+ concentration in solution after several times by using Atomic absorption spectroscopy (AAS) . The volume of hydrogen gas involving was followed also in presence and absence of (PDA) in the corrosive solution .Accelerating enhanced by adding (NaCl , NaBr , NaI ) was also investigated.
The Karolinka earth-fill dam was constructed between 1977 and 1984 on the Stanovnice river above the town of Karolinka in the region of Vsetínsko in Czech Republic. Because of leakage on the downstream dam face due to technological indiscipline when filling dam layers during the dam construction stage, there were some steps to improve state dam safety. The final rehabilitation is to construct the diaphragm walls from self-hardening cement-bentonite suspension along the length of the dam. In addition to connecting the gallery and abutment (2 × 25 m long) by using jet piles. The article presents numerical modeling of safety factor evaluation associated with the state of the dam body and foundation; before, and after seal
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