Preferred Language
Articles
/
jpgiafs-1089
The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
...Show More Authors

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the provision to be withheld to face the risks of seizing   such real estates .This procedure helps to fairly present  the financial statements of the banks .and as a descriptive, theoretical, analytical and analytical method, and the search for a group of the first of the most important (calculating the provision for liquidation real estate is one of the modern and topical topics that have a financial impact on financial management and fair disclosure) and free from fundamental errors in accordance with the regulations of accounting standards and the instructions of the Bank of Iraq  , then the financial accounting that the research reached (the disposal of real estate within the legal accounting stipulated in Law No. 94) for the year 2004 that accounting for profits and business results.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Top lean zone and cardinal parameters affecting SAGD
...Show More Authors

SAGD is a thermal recovery process in which steam oil ratio, SOR, is a key parameter that can affect the economic outcome of the process. Reservoirs with underlying or overlying lean bitumen present challenges for SAGD as they can act as a heat sink. Water has higher heat capacity than the bitumen and thus requires more steam to heat up the reservoir leading to higher SOR. The potential outcome of operating SAGD in these conditions may be lower bitumen rate and higher steam injection rate, both of which affect plant throughput and thus the economic matrix of SAGD. This paper looks at the performance of SAGD process in the presence of top lean bitumen. It will examine the theoretical CSOR that is needed to produce the bitumen with different

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Thu Jan 14 2021
Journal Name
مكتب نور الحسن للنشر والتوزيع
Practical Education and Field Application: A Methodological Vision"
...Show More Authors

Preview PDF
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Aerodynamic Characteristics Comparison between Spiroid and Blended Winglets
...Show More Authors

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival and alveolar ridge tumor-like overgrowth lesions
...Show More Authors

Background: Tumor-like overgrowth lesions of the oral mucosa are pathological growths that project above the normal contour of the oral surface. A practical classification can be made according to the site of origin, the etiology and the histological appearance. The aim of this article is to evaluate and analyze patients with gingival and alveolar ridge tumor-like overgrowth lesions in terms of surgical treatment, diagnosis and outcome. Materials and Methods: Patients complaining of these lesions were treated by surgical excision under local or general anesthesia; the excised lesions were submitted for histopathological examination, during the follow up period the patients were examined for complications and recurrence. Results: Pyogenic gr

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Medea Euripides between text and contemporary theatrical presentation
...Show More Authors

It is not available for us to go back in time and see plays old and it plays giants tragedy ancient Greek (Aeschylus, Sofokls, and yourbedes) through the eyes of a generation ago, and if we were able to go back to Ntegathm play it is certain that we will not taste or Nstassig for much of what we see from these offers will not afford the traditional religious rituals, which was accompanied also dance and music in the style of ancient Greek play was representing a large part of the theater see manifestations Can our eyes and ears we twentieth century audience to accept those appearances, and it was then?
Inevitably it will look like a museum bycollection not only. So we find ourselves in the light of the foregoing forced When you do rem

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Securing Text Messages Using Graph Theory and Steganography
...Show More Authors

      Data security is an important component of data communication and transmission systems. Its main role is to keep sensitive information safe and integrated from the sender to the receiver. The proposed system aims to secure text messages through two security principles encryption and steganography. The system produced a novel method for encryption using graph theory properties; it formed a graph from a password to generate an encryption key as a weight matrix of that graph and invested the Least Significant Bit (LSB) method for hiding the encrypted message in a colored image within a green component. Practical experiments of (perceptibility, capacity, and robustness) were calculated using similarity measures like PSNR, MSE, and

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Engineering
Predicted Affinity Ratio between Asphalt Binder and Aggregate
...Show More Authors

Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jun 17 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lornoxicam-Loaded Cubosomes: - Preparation and In vitro Characterization.
...Show More Authors

Cubosomes are nanosized structures self-assembled nanostructured materials used for controlling the release of the entrapped drug molecule. Lornoxicam (LXM) is a potent analgesic nonsteroidal anti-inflammatory (NSAID) drug with a short half-life (3-4) hours. The present study aims to prepare LXM-loaded cubosomes with well-defined morphology, particle size, PDI, high entrapment efficiency, sustained drug release, and high zeta potential value, as a transdermal drug delivery system.

      Twelve formulas of LXM-loaded cubosomal dispersions were prepared by a solvent dilution method using Glyceryl monooleate ( GMO) as polar lipid with different stabilizers as Pluronic® F127 or tween 80 and different types o

... Show More
View Publication Preview PDF
Scopus (25)
Crossref (6)
Scopus Crossref
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Oilfield Produced Water Management: Treatment, Reuse and Disposal
...Show More Authors

Produced water is accompanied with the production of oil and gas especially at the fields producing by water drive or water injection. The quantity of these waters is expected to be more complicated problem with an increasing in water cut which is expected to be 3-8 barrels water/produced barrel oil.Produced water may contain many constituents based on what is present in the subsurface at a particular location. Produced water contains dissolved solids and hydrocarbons (dissolved and suspended) and oxygen depletion. The most common dissolved solid is salt with concentrations range between a few parts per thousand to hundreds parts per thousand. In addition to salt, many produced waters also contain high levels of heavy metals like zinc, bari

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci
Comparative Anatomical Study between Typhadomengensis and Phragmites communis
...Show More Authors

Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

... Show More