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The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
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Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with international accounting and financial reporting standards, as well as measuring and analyzing the sustainable growth rate by identifying the concept of sustainable growth and ways to measure it.

The research concluded with a set of conclusions, the most important of which is that the adoption of international standards for companies for the first time clearly reflected on the value of investment in shares compared to the local rules, as differences appeared in the balance of investments according to the principle of cost over the balance after the application of international standard (9) which represents the minimum to guide the external auditor in conducting the audit process. Accurate, which leads to the provision of more accurate information to the users of this information.

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Publication Date
Sun Apr 30 2017
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Solution of High Order Ordinary Boundary Value Problems Using Semi-Analytic Technique
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The aim of this paper is to present a method for solving high order ordinary differential equations with two point's boundary condition, we propose semi-analytic technique using two-point oscillatory interpolation to construct polynomial solution. The original problem is concerned using two-point oscillatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, many examples are presented to demonstrate the applicability, accuracy and efficiency of the method by comparing with conventional methods.

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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrolytic preparation of Iron powder with particle Size Less than 106 pm
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Avery large numbers of articles are made by powder metallurgical methods using electrolytically reduced metal powders. Iron powder is one of these powders which play an important role in this field. Its preparation by electrolytic method is economic in comparison with the traditional methods (Atomization and carbonyl processes).

An electrochemical cell consisting of two electrodes (stainless steel cathode and iron anode, 99.9%) was used to study the electrolytic preparation of iron powder with particle size less than 106µm directly as powde1y form. Ferrous sulphate electrolyte was used containing sodium chloride as a stabilizing agent. The produced powder was thoroughly washed with an acidified distilled water and absolute ethan

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Publication Date
Thu Nov 01 2018
Journal Name
Environmental Technology & Innovation
Extraction of glycyrrhizin from licorice (Glycyrrhiza Glabra L.) by bulk liquid membrane
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In this work, the extraction of glycyrrhizin from Licorice using bulk liquid membrane technique was developed and optimized. The effect of various parameters such as pH of stripping and donor solutions, temperature, stirring speed and kinetic parameters were investigated. Moreover, to study the impact of the polarity of membrane solvent, two types of extraction solvents were used as a membrane solvent: n-Hexane was used as a non-polar solvent and 1-Hexanol was as a polar solvent. The optimum extraction condition was found (95.53%) using 1-Hexanol, rotating speed was 400 rpm, and pH of the acceptor and donor solutions were 8 and 5.5, respectively. The reaction kinetics constants ( and ) for the transport of glycyrrhizin from the donor pha

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today:proceeding
Modification of CR39 surfaces by 193 nm ArF laser for biomaterial sensing
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Scopus
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of International Dental And Medical Research
Evaluation of selection criteria for patients indicated for fixed orthodontic appliance treatment
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Scopus
Publication Date
Wed Feb 15 2017
Journal Name
School Of Engineering
Development of novel demountable shear connectors for precast steel-concrete composite bridges
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Two novel demountable shear connectors for precast steel-concrete composite bridges are presented. The connectors use high-strength steel bolts, which are fastened to the steel beam with the aid of a special locking configuration that prevents slip of bolts within their holes. Moreover, the connectors promote accelerated construction and overcome typical construction tolerances issues of precast structures. Most importantly, the connectors allow bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (3) steel beams can be replaced, while precast

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Publication Date
Fri Feb 28 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
INSECTICIDAL ACTIVITY OF EUCALYPTUS SP. VOLATILE OIL AGAINST BACKSWIMMER INSECT ANISOPS SARDEA
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The objective of this study was to evaluate a natural bio-insecticide manufacturing from Eucalyptus sp. volatile oil. The use of Eucalyptus sp. against the Backswimmer insect Anisops sardea Herrich-Schaeffer, 1849 predatory of larvae of common carp fish, Cyprinus carpio L., in artificial closed ponds in Babylon province represented a new idea in Iraq. The volatile oil of the Eucalyptus sp. was extracted by hot water method using the Clevenger, three concentrations of 250000, 450000 and 650000 ppm with benzyl benzoate as a stabilizer were used, which has a boiling point of 324OC (slow evaporation) at field experiment.The results of field and laboratory experiments of the extracted volatile oil in different concentrations, showed that

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
EXTENSION OF HIGH REFLECTANCE BAND WIDTH FOR FAR INFRARED SPECTRAL REGION : (1)
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Extension of bandwidth for high reflectance zone for the spectral region (8-14pm) was studied adapting the concept of contiguous and overlapping high reflectance stacks. Computations was carried out using the modified characteristic matrix theory restricted to near-normal incidence of light on dielectric , homogenous and isotropic symmetrical stack. Certain precautions must be taken in the choice of stacks to avoid deep —reflectance minima from developing within the extended high reflectance region. Results illustrate that the techniques of extending the high reflectance regions are applicable not only to mirrors , but also to short-and long-edge filter and to narrow band pass filters.

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Photocatalytic degradation of indigo carmine by ZnO photocatalyst under visible light irradiation
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In this work, the photocatalytic degradation of indigo carmine (IC) using zinc oxide suspension was studied. The effect of influential parameters such as initial indigo carmine concentration and catalyst loading were studied with the effect of Vis irradiation in the presence of reused ZnO was also investigated. The increased in initial dye concentration decreased the photodegradation and the increased catalyst loading increased the degradation percentage and the reused-ZnO exhibits lower photocatalytic activity than the ZnO catalyst. It has been found that the photocatalytic degradation of indigo carmine obeyed the pseudo-first-order kinetic reaction in presence of zinc oxide. This was found from plotting the relationship between ln

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Publication Date
Tue Apr 26 2022
Journal Name
International Journal Of Health Sciences
narrative review of nutritional status among iraqi adults with type 2 diabetes
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Type 2 diabetes is a global public health problem especially in middle east countries and Iraq has not spared from this pandemic. The prevalence in Iraq. and rank in Middle East. Beside increasing in prevalence- also poor glucose control. Nutrition plays a critical role. This paper narratively review variables that affect  reduce the incidence of T2DM in Iraq and affect nutritional status among Iraqi withT2DM. The factors contribute  to T2DM were high rates of obesity and overweight, as well as levels of body fat indicate a high prevalence of poor glycemic control. Likewise, levels of physical activity are low among older Iraqis.

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