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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 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF OPILIO KAKUNINI SNEGOVAYA, COKENDOLPHER & MOZAFFARIAN, 2018 (ARACHNIDA, OPILIONES, PHALANGIIDAE) FROM IRAQ
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The species of Opilio kakunini Snegovaya, Cokendolpher & Mozaffarian, 2018 was recorded for the first time in Iraq; as well as to four species belonging to this order which were recorded previously. In this paper, we added a new species to the checklist of Iraqi opilionid fauna with a description of the most important characteristics, along with genitalia, for both males and females are presented with digital photographs. Specimens of males and females were collected from Al- Rifai district northern of Dhi-Qar Province, southern of Iraq.
 

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Medicine And Life
An overview of neuro-ophthalmic disorders at Jenna Ophthalmic Center, Baghdad, Iraq (2021-2022)
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Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Adsorption of Congo Red Dye from Aqueous Solution onto Natural and Modified Bauxite Clays
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The adsorption behavior of congo red dye from its aqueous solutions was investigated onto natural and modified bauxite clays. Both bauxite and modified bauxite are primarily characterized by using, FTIR, SEM, AFM, and XRD. Several variables are studied as a function of adsorption including contact time, adsorbent weight, pH, ionic strength, particle size and temperature under batch adsorption technique. The absorbance of the solution before and after adsorption was measured spectrophotometrically. The equilibrium data fit with Langmuir model of adsorption and the linear regression coefficient R2 is found to be 0.9832 and 0.9630 for natural and modified bauxite respectively at 37.5°C which elucidate the best fitting isotherm model. The gene

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Some Mechanical Properties of Concrete by using Manufactured Blended Cement with Grinded Local Rocks
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The  use  of  blended  cement  in  concrete  provides economic, energy savings,  and ecological  benefits, and also  provides. Improvement in the properties of materials incorporating blended cements. The  major  aim  of  this  investigation  is  to  develop  blended  cement  technology using  grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement.

The main conclusion of this study was that all ty

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Characteristics of Zinc Oxide Film Prepared by Chemical Spray Deposition as a Gas Sensor
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Zinc oxide thin films were deposited by chemical spray pyrolysis onto glass substrates which are held at a temperature of 673 K. Some structural, electrical, optical and gas sensing properties of films were studied. The resistance of ZnO thin film exhibits a change of magnitude as the ambient gas is cycled from air to oxygen and nitrogen dioxide

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparison of Estimation Sonic Shear Wave Time Using Empirical Correlations and Artificial Neural Network
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Wellbore instability and sand production onset modeling are very affected by Sonic Shear Wave Time (SSW). In any field, SSW is not available for all wells due to the high cost of measuring. Many authors developed empirical correlations using information from selected worldwide fields for SSW prediction. Recently, researchers have used different Artificial Intelligence methods for estimating SSW. Three existing empirical correlations of Carroll, Freund, and Brocher are used to estimate SSW in this paper, while a fourth new empirical correlation is established. For comparing with the empirical correlation results, another study's Artificial Neural Network (ANN) was used. The same data t

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Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Metal Complexes of Ligand Derived from Amine Compound: Formation, Spectral Characterization, and Biological Evaluation
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A new set of metal complexes by the general formula [M(C)2(H2O)2]Cl2 has been prepared through the interaction of the new Ligand [N1, N4-bis(4-chlorophenyl)succinamide] (C) derived from succinyl chloride with 4-Chloroaniline with the transition metal ions Mn(II), Co(II), Ni(II), Hg(II), Cu(II) and Cd(II). Compounds diagnosed by TGA, 1 H, 13CNMR and Mass spectra (for (C)), Fourier-transform infrared and Electronic spectrum, Magnetic measurement, molar conduct, (%M, %C, %H, %N). These measurements indicate that (C) is associated with the metal ion in a bi-dentate fashion by nitrogen atoms (the amide group) and the octahedral composition of these complexes is suggested. The anti-bacterial action of the compounds towards three types of bacteria

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Biological and physiological effects of Coriandrum sativum on House fly Musca domestica (Diptera: Muscidae)
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This Study is conducted to evaluate effects of (leaves, fruits) powder and (oil, alcohol) extract of Coriander (Coriandrum sativum) plant on some biological and physiological aspects of House fly, Musca domestica at laboratory conditions. Result show that these preparations caused biological effects represented in high dead percentage in second instar, fed on different concentrations of food treated with them reached to 27.6, 55.3 at concentration 20% of leaf and fruit powder respectively and 67.3, 77.2% at 10% of oil and alcohol extract of fruit, respectively. Furthermore, study also show reduction in pupation and adults emergence percentage. However, leafs powder had slighter effect than powder and extract of fruit of tested plant. The st

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Tue Mar 08 2022
Journal Name
Chemical Biology & Drug Design
SARS‐CoV‐2 and its variants of concern including Omicron: A never ending pandemic
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Abstract<p>The ongoing COVID‐19 pandemic caused by SARS‐CoV‐2 is associated with high morbidity and mortality. This zoonotic virus has emerged in Wuhan of China in December 2019 from bats and pangolins probably and continuing the human‐to‐human transmission globally since last two years. As there is no efficient approved treatment, a number of vaccines were developed at an unprecedented speed to counter the pandemic. Moreover, vaccine hesitancy is observed that may be another possible reason for this never ending pandemic. In the meantime, several variants and mutations were identified and causing multiple waves globally. Now the safety and efficacy of these vaccines are debatable and recommended to d</p> ... Show More
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