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Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
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Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) listed company on the Iraq Stock Exchange and from all different sectors.                                                                                          

The research concluded that the measurement and disclosure of contingent assets, liabilities and provisions to achieve Faithful Representation characteristic of Accounting information and sub-characteristics relevant, as it ranged arithmetic mean of the results of testing president hypotheses and its subsidiaries between (19-20) is larger than the arithmetic mean premise of (15). The research recommended to the need for measurement and disclosure for contingent Assets and liabilities and provisions to different groups of users of financial information because of their impact on the credibility of that information, and thus influence the making economic decisions, Moreover need to Punish Companies Administrations That do not disclosure them for  the Responsible Authorities.          

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Publication Date
Mon Jun 01 2026
Journal Name
Journal Of Physical Education
The effect of intense special exercises to rehabilitate second-degree external collateral ligament tear in young handball players
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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Das Drama ( Minna von Barnhelm) von Lessing Eine analytische Studie Vorgelegt von The play of Minna von Barnhelm
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Zusammenfassung: Das Drama " Minna von Barnhelm von Lessing ist ein weltbekannts Drama, das in verschiedene Sprachen übersetzt wurde. Es beschreibt die Schwierigkeiten eines Offiziers, der bestraft wurde. Er verlor seinen Job und auch seine Ehre. Minna ist seine Verlobte, die ihn suchte und auch neben ihm stehen wollte. Trotzdem sie ihm in einem Hotel zufällig begegnete, hatten die beide immer noch Probleme. Am Ende des Dramas könnten sie alle ihrer Probleme lösen und hatten schönes Ende.

 

Abstract:
Mina von Barnhelm is a German play written by the author ( Lessing ) , it's a well-known comedy play that was translated into many languages including Arabic language .
This play is about a

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Publication Date
Thu Jun 01 2023
Journal Name
International Journal Of Artificial Intelligence (ij-ai)
Evaluation of massive multiple-input multiple-output communication performance under a proposed improved minimum mean squared error precoding
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<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD IN IRAQ OF TANQUA ANOMALA (LINSTOW, 1904) FROM THE DICE SNAKE, NATRIX TESSELLATA TESSELLATA (LAURENTI, 1768)
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Tanqua anomala (von Linstow,1904) specimens were recovered, from the lining wall of the gastro-intestinal tract of the dice snake Natrix tessellate tessellate (Laurenti, 1768) collected in Baghdad city, central Iraq. Measurements of the males, females and a comparison of the nematode with other studies tabulated. Reporting of Tanqua anomala from this snake represents the first record for Iraq as well as a new host record.

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Publication Date
Wed Dec 28 2016
Journal Name
Environmental Technology
Remediation of groundwater contaminated with the lead–phenol binary system by granular dead anaerobic sludge-permeable reactive barrier
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Some Organizational Factors Role in Limited Talent Management Strategies Field Research in Number of Talent Schools in Iraq)
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Abstract:

 The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants  (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All fo

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Publication Date
Tue Jan 01 2019
Journal Name
Research Journal Of Pharmacy And Technology
New Mode Semi-Automated Turbidimetric Determination of Mefenamic Acid by Ayah 6SX1-ST-2D Solar cell-CFI Analyser
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Political Discourse in the Drawings of Faisal Laibi (Analytical Study): حيدر غضبان عبيد عليوي - سلام ادور يعقوب اللوس
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The research aimed to study the political discourse in the drawings of Faisal Laibi, where it shed light on the discourse in the plastic field - concepts and applications, as well as the representations of discourse in the modern and contemporary plastic field, and to study the experience of Faisal Laibi and the uniqueness of his style in artistic performance. The site has collected more than (210 works) whose sources varied between the artist's website himself on the social network, the Internet, and the published paper publications. The researcher conducted an analysis of some of the drawings to achieve the research objectives. Among the most important results he reached:
1. The political discourse of Faisal Laibi is to direct these

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
New record of the genus Parapiophila Hendel, 1917 (Diptera, Piophilidae) from Kerbala city, Iraq, study in forensic entomology
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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
A Critical Discourse Analysis of Martin Crimp’s Piece “Advice to Iraqi Women”: عفراء عبد الحسين ناصر , سراب خليل
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Language is a vehicle for social values and ideologies that a man intends or attempts to express. Dramatic texts are one of the discursive practices that embody values and ideologies. What is expressed in dramatic text is deliberate because it is meant to affect other’s values, trends and ideologies in one way or another. Such ideologies and values are not explicit. To bring them out requires putting language under scrutiny to unveil what is implied. The present study attempts to analyze a dramatic script entitled Advice to Iraqi Women by the British playwright Martin Crimp in an attempt to unveil the intended political ideologies underlying the text. The title reflects a political aspect embedded in the word “Iraqi” that

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