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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
Thu Aug 08 2024
Journal Name
New Materials, Compounds And Applications
MOLECULAR MODELLING AND THEORETICAL DESIGN OF NOVEL NIRMATRELVIR DERIVATIVES AS SARS-COV-2 ENTRY INHIBITORS
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The pandemic SARS-CoV-2 is highly transmittable with its proliferation among nations. This study aims to design and exploring the efficacy of novel nirmatrelvir derivatives as SARS entry inhibitors by adapting a molecular modeling approach combined with theoretical design. The study focuses on the preparation of these derivatives and understanding their effectiveness, with a special focus on their binding affinity to the S protein, which is pivotal for the virus’s access to the host cell. Considering molecular docking aspects in the scope of a study on nirmatrelvir derivatives and S protein, dynamics simulations with 25 nanoseconds of their binding are explored. The study shows that these derivatives might work as effective antivi

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Differential Equations
Dynamical Behaviours of Stage-Structured Fractional-Order Prey-Predator Model with Crowley-Martin Functional Response
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In this paper, the dynamic behaviour of the stage-structure prey-predator fractional-order derivative system is considered and discussed. In this model, the Crowley–Martin functional response describes the interaction between mature preys with a predator.  e existence, uniqueness, non-negativity, and the boundedness of solutions are proved. All possible equilibrium points of this system are investigated.  e su‰cient conditions of local stability of equilibrium points for the considered system are determined. Finally, numerical simulation results are carried out to con‹rm the theoretical results.

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Visible-Light-driven Photocatalytic Properties of Copper(I) Oxide (Cu2O) and Its Graphene-based Nanocomposites
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In this study, an improved process was proposed for the synthesis of structure-controlled Cu2O nanoparticles, using a simplified wet chemical method at room temperature. A chemical solution route was established to synthesize Cu2O crystals with various sizes and morphologies. The structure, morphology, and optical properties of Cu2O nanoparticles were analyzed by X-ray diffraction, SEM (scanning electron microscope), and UV-Vis spectroscopy. By adjusting the aqueous mixture solutions of NaOH and NH2OH•HCl, the synthesis of Cu2O crystals with different morphology and size could be realized. Strangely, it was found that the change in the ratio of de-ionized water and NaOH aqueous solution led to the synthesis of Cu2O crystals of differen

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Publication Date
Sat Apr 30 2022
Journal Name
Eastern-european Journal Of Enterprise Technologies
Improvement of noisy images filtered by bilateral process using a multi-scale context aggregation network
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Deep learning has recently received a lot of attention as a feasible solution to a variety of artificial intelligence difficulties. Convolutional neural networks (CNNs) outperform other deep learning architectures in the application of object identification and recognition when compared to other machine learning methods. Speech recognition, pattern analysis, and image identification, all benefit from deep neural networks. When performing image operations on noisy images, such as fog removal or low light enhancement, image processing methods such as filtering or image enhancement are required. The study shows the effect of using Multi-scale deep learning Context Aggregation Network CAN on Bilateral Filtering Approximation (BFA) for d

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Publication Date
Thu May 02 2024
Journal Name
Iraqi Journal Of Applied Physic
Photosensitivity of Nb2O5/Si Thin Films Produced via DC Reactive Sputtering at Different Substrate Temperatures
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This study thoroughly investigates the potential of niobium oxide (Nb2O5) thin films as UV-A photodetectors. The films were precisely fabricated using dc reactive magnetron sputtering on Si(100) and quartz substrates, maintaining a consistent power output of 50W while varying substrate temperatures. The dominant presence of hexagonal crystal structure Nb2O5 in the films was confirmed. An increased particle diameter at 150°C substrate temperature and a reduced Nb content at higher substrate temperatures were revealed. A distinct band gap with high UV sensitivity at 350 nm was determined. Remarkably, films sputtered using 50W displayed the highest photosensitivity at 514.89%. These outstanding optoelectronic properties highlight Nb2O5 thin f

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Some new transition metal complexes of bis (2-methyl furfuraldene)-4,4`-methylene bis (cyclohexylamine) ligand
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New Fe(II),Co(II),Ni(II),Cu(II) and Zn(II) Schiff base complexes which have the molar ratio 2:1 metal to ligand of the general formula [M2( L) X4] (where L=bis(2-methyl furfuraldene)-4-4`-methylene bis(cyclo-hexylamine) ) were prepared by the reaction of the metal salts with the ligand of Schiff base derived from the condensation of 2:1 molar ratio of 2-acetyl furan and 4-4`-methylene bis (cyclohexylamine). The complexes were characterized by elemental analysis using atomic absorption spectrophotometer ,molar conductance measurements, infrared, electronic spectra,and magnetic susceptibility measurement. These studies revealed binuclear omplexes. The metal(II) ion in these complexes have four coordination sites giving the most ex

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Publication Date
Thu Aug 01 2019
Journal Name
مجلة العلوم الاقتصادية والإدارية
Improving" Jackknife Instrumental Variable Estimation method" using A class of immun algorithm with practical application
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Improving" Jackknife Instrumental Variable Estimation method" using A class of immun algorithm with practical application

Publication Date
Sat Jan 01 2022
Journal Name
Craniomaxillofacial Research & Innovation
Partial Bone Necrosis Following Sagittal Split Ramus Osteotomy: Report of a Complicated Orthognathic Jaw Surgery
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Study Design

Case Report.

Objective

To present a case of a previous complicated mandibular orthognathic surgery that aimed to setback the mandible in a female cleft lip and palate (CLP) patient, which led to bone necrosis on one side with subsequent severe mandibular deviation and facial asymmetry. We additionally reviewed the previous reports of similar complications, the pathophysiology and the factors that could lead to this dreadful result.

Method

A 27-year-old female patient presented with a severe dentofacial deformity secondary to a complicated bilateral sagittal spli

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Water quality assessment and sodium adsorption ratio prediction of Tigris River using artificial neural network
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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
Dependent Element and Free Actions of Centralizer and Reverse Centralizer on Prime and Semiprime Semirings
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     This paper develops the work of Mary Florence et.al. on centralizer of semiprime semirings and presents reverse centralizer of semirings with several propositions and lemmas. Also introduces the notion of dependent element and free actions on semirings with some results of free action of centralizer and reverse centralizer on semiprime semirings and some another mappings.

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