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The Commitment of Public Companies in disclosure requirement of Financial Statement: Analysis Study in State Company for Leather Industries (SCLI)
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It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of the research includes concept, kinds, importance and objectives of statements, financial reports and disclosure. On the other hand the practical side includes analysis and studying commitments of public companies requiring disclosure according to accounting basis.

The main conclusion of the research that most of public companies have not commitment in giving a complete disclosure according to legal requirements and the law has not imposed on public companies to precise disclosure for all fundamental issues and the weakness of educational programs. The main recommendations of this research, public companies must have provide a complete disclosure according to basis, requirements concerned, reconsider and review internal accounting basis which could be compatible with internal environment and consistence with international standards.          

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Publication Date
Sun Jun 06 2021
Journal Name
Materials
Strengthening of Continuous Reinforced Concrete Deep Beams with Large Openings Using CFRP Strips
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To accommodate utilities in buildings, different sizes of openings are provided in the web of reinforced concrete deep beams, which cause reductions in the beam strength and stiffness. This paper aims to investigate experimentally and numerically the effectiveness of using carbon fiber reinforced polymer (CFRP) strips, as a strengthening technique, to externally strengthen reinforced concrete continuous deep beams (RCCDBs) with large openings. The experimental work included testing three RCCDBs under five-point bending. A reference specimen was prepared without openings to explore the reductions in strength and stiffness after providing large openings. Openings were created symmetrically at the center of spans of the other specimens

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Publication Date
Fri Sep 01 2023
Journal Name
Cellular, Molecular And Biomedical Reports
Investigation of GJB2 and SLC26A4 genes related to pendred syndrome genetic deafness patients
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Publication Date
Fri Apr 01 2005
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of Schiff Base Folic Acid Based Ligand and Its Complexes
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D-mannose sugar was used to prepare [benzoic acid 6-formyl-2,2-dimethyl-tetrahydrofuro[3,4-d][1,3]dioxol-4-yl ester] (compound A). The condensation reaction of folic acid with (compound A) resulted in the formation of new ligand [L]. These compounds were characterized by elemental analysis CHN, atomic absorption A.A, (FT-I.R.), (U.V.-Vis), TLC, E.S. mass (for electrospray), molar conductance, and melting point. The new tetradentate ligand [L], reacted with two moles of some selected metal ions and two moles of (2-aminophenol), (metal : ligand : 2-aminophenol) at reflux in water medium to give a series of new complexes of the general formula K2[M2(L)(HA)2] where M= Co(II), Ni(II), Cu(II) and Cd(II). These complexes were characterized by elem

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
A Software Defined Network of Video Surveillance System Based on Enhanced Routing Algorithms
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Software Defined Network (SDN) is a new technology that separate the ‎control plane from the data plane. SDN provides a choice in automation and ‎programmability faster than traditional network. It supports the ‎Quality of Service (QoS) for video surveillance application. One of most ‎significant issues in video surveillance is how to find the best path for routing the packets ‎between the source (IP cameras) and destination (monitoring center). The ‎video surveillance system requires fast transmission and reliable delivery ‎and high QoS. To improve the QoS and to achieve the optimal path, the ‎SDN architecture is used in this paper. In addition, different routing algorithms are ‎used with different steps. First, we eva

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Publication Date
Mon Feb 18 2019
Journal Name
Lubricants
Terahertz Time Domain Spectroscopy to Detect Different Oxidation Levels of Diesel Engine Oil
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Diesel engine oil was subjected to thermal oxidization (TO) for six periods of time (0 h, 24 h, 48 h, 72 h, 96 h, and 120 h) and was subsequently characterized by terahertz time domain spectroscopy (THz-TDS). The THz refractive index generally increased with oxidation time. The measurement method illustrated the potential of THz-TDS when a fixed setup with a single cuvette is used. A future miniaturized setup installed in an engine would be an example of a fixed setup. For the refractive index, there were highly significant differences among the oxidation times across most of the 0.3–1.7 THz range.

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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Aquatic Sience
Helminths and their fish hosts as bioindicators of heavy metal pollution: A review
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Publication Date
Wed Jan 01 2020
Journal Name
Advances In Science, Technology And Engineering Systems Journal
Bayes Classification and Entropy Discretization of Large Datasets using Multi-Resolution Data Aggregation
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Big data analysis has important applications in many areas such as sensor networks and connected healthcare. High volume and velocity of big data bring many challenges to data analysis. One possible solution is to summarize the data and provides a manageable data structure to hold a scalable summarization of data for efficient and effective analysis. This research extends our previous work on developing an effective technique to create, organize, access, and maintain summarization of big data and develops algorithms for Bayes classification and entropy discretization of large data sets using the multi-resolution data summarization structure. Bayes classification and data discretization play essential roles in many learning algorithms such a

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Publication Date
Wed Dec 04 2013
Journal Name
Proceedings Of Nuclei Of Seyfert Galaxies And Qsos - Central Engine & Conditions Of Star Formation — Pos(seyfert 2012)
Are Narrow Line Seyfert 1 galaxies a special class of Active Galactic Nuclei?
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No. Due to their apparently extreme optical to X-ray properties, Narrow Line Seyfert 1s (NLSy1s) have been considered a special class of active galactic nuclei (AGN). Here, we summarize observational results from different groups to conclude that none of the characteristics that are typically used to define the NLSy1s as a distinct group – from the, nowadays called, Broad Line Seyfert 1s (BLSy1s) – is unique, nor ubiquitous of these particular sources, but shared by the whole Type 1 AGN. Historically, the NLSy1s have been distinguished from the BLSy1s by the narrow width of the broad Hb emission line. The upper limit on the full width at half maximum of this line is 2000kms−1 for NLSy1s, while in BLSy1s it can be of several thousands

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Publication Date
Wed Feb 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Classification of COVID-19 from CT chest images using Convolutional Wavelet Neural Network
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<p>Analyzing X-rays and computed tomography-scan (CT scan) images using a convolutional neural network (CNN) method is a very interesting subject, especially after coronavirus disease 2019 (COVID-19) pandemic. In this paper, a study is made on 423 patients’ CT scan images from Al-Kadhimiya (Madenat Al Emammain Al Kadhmain) hospital in Baghdad, Iraq, to diagnose if they have COVID or not using CNN. The total data being tested has 15000 CT-scan images chosen in a specific way to give a correct diagnosis. The activation function used in this research is the wavelet function, which differs from CNN activation functions. The convolutional wavelet neural network (CWNN) model proposed in this paper is compared with regular convol

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Publication Date
Sun Mar 31 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Behavior of Clay Masonry Prism under Vertical Load Using Detailed Micro Modeling Approach
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The aim of this research is to assess the validity of Detailed Micro-Modeling (DMM) as a numerical model for masonry analysis. To achieve this aim, a set of load-displacement curves obtained based on both numerical simulation and experimental results of clay masonry prisms loaded by a vertical load. The finite element method was implemented in DMM for analysis of the experimental clay masonry prism. The finite element software ABAQUS with implicit solver was used to model and analyze the clay masonry prism subjected to a vertical load. The load-displacement relationship of numerical model was found in good agreement with those drawn from experimental results. Evidence shows that load-displacement curvefound from the finite element m

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