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Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.

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Publication Date
Fri May 01 2020
Journal Name
Civil Engineering Journal
Post-Fire Behavior of Post-Tensioned Segmental Concrete Beams under Monotonic Static Loading
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This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,

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Publication Date
Fri Apr 02 2010
Journal Name
Journal Of The University Of Karbala
Spectrophotometric determination of Cisapride Based on ion-pair complex formation with Bromophenol blue
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A new simple, sensitive and inexpensive method has been developed for the spectrophotometric determination of cisapride in pharmaceutical formulation. The turbidimetric method is based on the formation of the ion-pair complex between the drug and bromophenol blue (BPB) in presence of potassium chloride at pH= 2.6, with a maximum absorbance at 520 nm. The calibration graph is linear in the concentration range 5-50µg.ml-1 , with good correlation coefficient (r = 0.9989).The limit of detection was found to be 1.14 µg.ml-1 and no interference was observed from common excipients in the pharmaceutical preparation that contain cisapride with good accuracy and precision.

Publication Date
Wed Oct 01 2025
Journal Name
Iraqi Journal Of Applied Physics Letters
Photoluminscence Characteristics of Al2O3/Si Multilayer Structures Fabricated by DC Reactive Sputtering Technique
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 In this work, nanostructure aluminum oxide thin films were deposited on glass substrates using a direct current (DC) magnetic reactive sputtering (MRS) technique. A gaseous mixture of argon and oxygen at different mixing ratios was used to synthesize Al2O3 nanoparticles. After extracting Al2O3 powder from the glass substrate, X-ray diffraction (XRD), field-emission scanning electron microscopy (FE-SEM), and energy-dispersive spectroscopy (EDS) were used to analyze the structural and morphological properties of the synthesized thin films. The effect of deposition time on the spectral properties, as well as on the size of the nanoparticles, was determined.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Ten Years of OpenStreetMap Project: Have We Addressed Data Quality Appropriately? – Review Paper
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It has increasingly been recognised that the future developments in geospatial data handling will centre on geospatial data on the web: Volunteered Geographic Information (VGI). The evaluation of VGI data quality, including positional and shape similarity, has become a recurrent subject in the scientific literature in the last ten years. The OpenStreetMap (OSM) project is the most popular one of the leading platforms of VGI datasets. It is an online geospatial database to produce and supply free editable geospatial datasets for a worldwide. The goal of this paper is to present a comprehensive overview of the quality assurance of OSM data. In addition, the credibility of open source geospatial data is discussed, highlight

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Publication Date
Sun Jan 23 2022
Journal Name
Buildings
Structural Efficiency of Non-Prismatic Hollow Reinforced Concrete Beams Retrofitted with CFRP Sheets
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Non-prismatic reinforced concrete (RC) beams are widely used for various practical purposes, including enhancing architectural aesthetics and increasing the overall thickness in the support area above the column, which gives high assurance to services that this will not result in the distortion of construction features and can reduce heights. The hollow sections (recess) can also be used for the maintenance of large structural sections and the safe passage of utility lines of water, gas, telecommunications, electricity, etc. They are generally used in large and complex civil engineering works like bridges. This study conducted a numerical study using the commercial finite element software ANSYS version 15 for analysing RC beams, hol

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Laser
PDF Mechanical Properties of AISI 316L Stainless Steel Produced Via Selective Laser Melting
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Abstract Additive manufacturing has been recently emerged as an adaptable production process that can fundamentally affect traditional manufacturing in the future. Due to its manufacturing strategy, selective laser melting (SLM) is suitable for complicated configurations. Investigating the potential effects of scanning speed and laser power on the porosity, corrosion resistance and hardness of AISI 316L stainless steel produced by SLM is the goal of this work. When compared to rolled stainless steel, the improvement is noticeable. To examine the microstructure of the samples, the optical microscopy (OM), scanning electron microscopy (SEM), and EDX have been utilized. Hardness and tensile strength were us

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
K. wire fixation versus conservative treatment of closed displaced intra-articular calcaneal fractures
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use. The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displaced intra-art

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Publication Date
Wed Jan 01 2020
Journal Name
International Conference Of Numerical Analysis And Applied Mathematics Icnaam 2019
Synthesis of nanostructure diamond-like carbon thin films by atmospheric pressure plasma jet
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In this work, diamond-like carbon (DLC) thin films were prepared from Cyclohexane. Thin films were deposited on quartz substrate by atmospheric pressure Argon plasma jet system. The plasma jet system was applying high voltage sinusoidal waves of frequency 28 kHz and potential difference of 7.5kV peak to peak across the electrodes. The effect of annealing at 400, 500 and 600 °C under vacuum for two hours on optical properties and structural properties of the DLC thin films were investigated. This effect was clarified by X-ray diffraction (XRD), FTIR, UV-Visible absorption, Scanning Electron Microscopy (SEM) and Raman Spectroscopy. The X-ray diffraction patterns for the annealing DLC thin films show two broad peaks at 2θ, 26.62° and 51.58

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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Purified l-Hydroxyphenazine Pigment on Lymphocytes Viability Against Experimental Secondary Hydatidosis
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Objectives: To find out the effect of l-hydroxyphenazine (1-HP) on viability of T-lymphocytes and the reflects of this
effect on experimental hyadatidosis on hydatid cyst protoscoleces infectivity in vivo.
Methodology: Four groups of white male /ه/mice were experimentally infected with four concentrations of (1-HP)
with challenge dose of 2000 protoscoleces /1 ml with negative (9.8.5) and positive (P.H.A) control groups.
Results: It has been found that the higher concentrations (75,100) 1101/111 of the (1-HP) causes significant
decrement in the lymphocytes viability in comparison with negative and positive control groups. (060.01).
Recommendations: The study recommended using concentrations lower than 25 pmole Iml which

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Fractional Free Volume Dependence of Neutron-Irradiated Polystyrene (PS) Measured by Positron Method
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The fractional free volume (Fh) in polystyrene (PS) as a function of neutron -irradiation dose has been measured, using positron annihilation lifetime (PAL) method. The results show that Fh values decreased with increasing n-irradiation dose up to a total dose of 501.03× 10-2 Gy.
A percentage reduction of 2.14 in Fh values is noticed after the initial n-dose corresponding to a percentage reduction in the free volume equal to 42.14/Gy.
The total n-dose induces a percentage reduction of 7.26, corresponding to a percentage reduction of 1.45/Gy. These results indicate that cross -linking is the predominant process induced by n-irradiation.
The results suggest that n-irradiation induces structure changes in PS, causing cross-linking

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