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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
Sat Apr 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering
Intrusion detection method for internet of things based on the spiking neural network and decision tree method
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The prevalence of using the applications for the internet of things (IoT) in many human life fields such as economy, social life, and healthcare made IoT devices targets for many cyber-attacks. Besides, the resource limitation of IoT devices such as tiny battery power, small storage capacity, and low calculation speed made its security a big challenge for the researchers. Therefore, in this study, a new technique is proposed called intrusion detection system based on spike neural network and decision tree (IDS-SNNDT). In this method, the DT is used to select the optimal samples that will be hired as input to the SNN, while SNN utilized the non-leaky integrate neurons fire (NLIF) model in order to reduce latency and minimize devices

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Stimulating Maize Seeds with Potassium Nitrate and Licorice Extract on the Seed Viability and Vigor
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Germination and field emergence are delayed and their duration is prolonged due to the declining soil temperature during the spring season, which is reflected in the subsequent stages of crop growth, therefore, this study aimed to improve germination. Under a wide range of environmental conditions, a laboratory factorial experiment was carried out to study the effect of seed stimulation with potassium nitrate (distilled water only (0), 2, 4, and 6 mg L-1) and with an aqueous extract of licorice roots (distilled water only (0), 3, 6, and 9 g L-1) on the seed viability and vigor. The laboratory experiment was carried out according to the Completely Randomized Design (CRD) with four repetitions. The results showed the superiority of the intera

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
The effect of critical listening in teaching reading on developing students critical thinking at Kurdish Language Department
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Students' passive listening to their teacher's reading is one of main
reasons behindtheir weakness in the reading skill which in its turn may
hinderachieving the in desired objectives.
When exploiting critical thinking, which will lead to deeper
understanding of the intellectual content, in learning and accurate and
correct students' outcomes.
Active listening allows paying attention to the speaker, asking him,
arguing with him, judging what he says, and making decision on what
he says. For this reason, the researcher felt the need for preforming a
study to identify the effect of critical listening on developing students'
critical thinking at reading in the Kurdish language department.
The researcher has

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Publication Date
Sat Mar 14 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Remineralizing Toothpastes on Enamel Surface Roughness after Hybrid Laser Bleaching (An In vitro Study)
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Background: one of the complications of power bleaching is surface roughness of enamel which increases the possibility of post bleaching teeth discoloration. The aim of the present study is to evaluate the effect of toothpaste containing nano hydroxyapatite, NovaMin and kin sense fluoride on surface roughness of human tooth enamel after laser bleaching with 35% hydrogen peroxide bleaching gel. Materials and Methods: Twenty human enamel incisors were cleaned and their labial surface polished up to #1200, then categorized into four equal groups; first group kept without bleaching as a control group, while the remaining three experimental groups were bleached with 35% hydrogen peroxide, and each group treated with a restore paste containing o

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Publication Date
Sat Mar 14 2026
Journal Name
Journal Of Physical Education
The Effect Of Absolute Strength Training On Knee Injuries Rehabilitation And Special Strength In Muay Thai Fighters
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Publication Date
Sat Apr 30 2022
Journal Name
Kufa Journal Of Engineering
Numerical Analysis for the Response of Skirt Circular Shallow Footing Resting on Sandy Soil under vertical loads
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Publication Date
Wed Apr 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation,
The Effect of Using Resistance and Medical Ozone Training on Testosterone and Some Physiological Variables in Swimmers
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م.د. فاطمة حميد ،أ.م.د وفاء صباح محمد الخفاجي, International Journal of Psychosocial Rehabilitation,, 2020 - Cited by 1

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Publication Date
Wed Oct 01 2025
Journal Name
International Journal Of Exercise Science
The Effect of Mental Training on Psychological Hardiness and Selected Personality Traits among Adolescent Male Volleyball Players
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This study was to examine the effect of a mental training program, including a combination of autogenic training and imagery, on a number of mental skills and on the development of personality traits-psychological hardiness as well as conscientiousness, openness to experience, and neuroticism-in Adolescent male volleyball players. 60 adolescent male volleyball players (aged 15–17) participated in a two-group, pretest-posttest design. The experimental group (n = 30) completed 8-week mental skills training program, including imagery, self-talk, attention control, and relaxation, while the control group (n = 30) followed regular training. Psychological hardiness and selected personality traits were measured pre-and post-intervention using va

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Publication Date
Wed Apr 01 2009
Journal Name
International Journal Of Applied Environmental Sciences
An expert System for Predicting the Effects of Noise Pollution on Grass Trimming Task Using Fuzzy Modeling
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Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of Arabidopsis thaliana Extract on Reducing Blood Glucose Level in Diabetic White Albino Mice
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This study was designed to evaluate the effect of aqueous extract of Arabidopsis thaliana seeds on reducing glucose level for white albino mice. Twenty adults mice were used, divided randomly into four groups (five mice per each group). The first group (normal mice) was administrated with 0.1 ml of distilled water as a control, the second group (normal mice) was administrated with 0.1 ml of the plant extract, whereas the third and fourth groups (diabetic mice) were administrated with single dose of alloxan (150 mg/kg of the body weight) to induce diabetes, and the fourth group was administrated with 0.1 ml of the plant extract for 10 days, then blood glucose level was measured for all of the experimental animals (diabetic and no

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