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The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
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                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process

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Publication Date
Wed Oct 31 2018
Journal Name
Al-kindy College Medical Journal
Peers Pressure And Families Smoking Habit Influence On Smoking Behavior among male Students attending Secondary Schools At second Al- Kurkh education Directorate /Baghdad.
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Background:  There is a strong desire of adolescent to have a peer group and to be appreciated and also to become a member of this group which can affect one each other. There for; encourage, adapting,and imitating of friends and group consider as the main reasons behind starting of smoking among youngsters. Smoking habits in the family were found tobe acause of smoking pressure among adolescentas peer pressure. Smoking habit may be started before 18 years of age in most adult smokers.

Objectives: To study the effect of peer pressure and family smoking habiton the prevalence of smoking among secondary school students.

Type of the study:  A cross

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Publication Date
Thu Jan 01 2026
Journal Name
Rsc Advances
A dual-angle optoelectronic flow injection platform for ferrous ion (Fe <sup>2+</sup> ) determination using blue LED excitation and solar cell detection
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A new optoelectronic flow injection method is proposed for the determination of ferrous ions (Fe 2+ ) based on thiocyanate complexation to form a deep-red FeSCN 2+ complex.

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Hydrology
Boosted artificial intelligence model using improved alpha-guided grey wolf optimizer for groundwater level prediction: Comparative study and insight for federated learning technology
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Oral Medicine And Oral Surgery
Evaluating dental implant stability using three devices Osstell<sup>®</sup>, Periotest<sup>®</sup>, and AnyCheck<sup>®</sup>: a clinical study
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Introduction: Implant stability is usually measured with resonance frequency analysis (RFA) and damping capacity assessment (DCA). This study aimed to measure primary and secondary stabilities using 3 devices that are based on these methods, namely; RFA (Osstell®) and DCA (Periotest® and AnyCheck®) to assess the correlations of the measurements obtained by these devices and the correlations between implant stability and insertion torque. Material and Methods: This observational prospective study included 35 dental implants. The implant stability was measured using the 3 devices. Mann–Whitney U

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Publication Date
Thu Aug 29 2024
Journal Name
European Journal Of Orthodontics
Poly-ether-ether-ketone (PEEK) versus dead-soft coaxial bonded retainers: a randomized clinical trial. Part 1. Stability, retainer failure, and participant satisfaction
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Abstract<sec> <title>Background

Poly-ether-ether-ketone (PEEK) was introduced in dentistry as an alternative to metal alloys.

Objective

To assess the effectiveness of PEEK-fixed retainers in preserving the stability of mandibular anterior and participant satisfaction as compared to the Dead-soft coaxial fixed retainer (DSC).

Trial design

A single-centre, two-arm parallel groups

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Some Metal Ions Complexes With Azo [4-((8-hydroxyquinolin-7- yl)-N(4-methylisoxazol-3-yl)benzenesulfonamide] Synthesis, Characterization, Thermal Study and Antioxidant Activity
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A new azo (LH) ligand was prepared by coupling reaction between, diazonium salt of Sulfamethoxazole, and 8-hydroxyquinoline in a process called diazotization process resulting in azo-ligand [4-((8-hydroxyquinolin-7-yl)- N(4-methylisoxazol-3-yl) benzene sulfonamide]. The azo ligand was identified by using spectroscopic techniques to detect and characterize the formation of ligand and complexes of Ni2+, Pt4+, Pd2+, and Rh3+ metal ions, and to determine the chelating behavior of ligand and also its bind position. All complexes have a [1:1] [M-ligand] ratio and all complexes are nonelectrolytes and most of the complexes have octahedral geometry, while Pd2+complex gave square planer geometry and Ni2+ complex indicate tetrahedral geometry. Therma

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Publication Date
Fri Nov 01 2024
Journal Name
Process Safety And Environmental Protection
Optimized ensemble deep random vector functional link with nature inspired algorithm and boruta feature selection: Multi-site intelligent model for air quality index forecasting
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Publication Date
Mon Dec 01 2014
Journal Name
International Journal Of Trade, Economics And Finance
Should Iraq Adopt IFRSs?
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Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
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The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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