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Faithful representation of accounting information according requirements width financial statements depending on international standard (IFRS-15) revenue from contracts with customers: Applied research in a sample of the joint stock companies listed on the Iraq Stock Exchange
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This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as raising the production capacity to economic prosperity, which helps in promoting accounting disclosure and confidence in these lists by its users. The research reached a set of conclusions, the most important of which is that the application of the International Financial Reporting Standard (15) Revenue from contracts with customers in companies listed in the Iraqi market for securities achieve the property of the faithful representation of accounting information and thus gives confidence in the financial statements of its users. The research recommended the need to use mathematical and statistical methods in measuring the qualitative characteristics of accounting information in general, and the property of faithful representation in particular, according to the model adopted in this research, which enhances the reliability of financial statements.

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Publication Date
Wed Nov 04 2015
Journal Name
Eng. &tech. Journal
Photoconductivity and Performance of Mn2+ and Ce3+ Doped ZnS Quantum Dot Detectors
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Mn2+ and Ce3+ Doped ZnS nanocrystals were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of Mn2+ and Ce3+ Doped ZnS P nanocrystals were zinc acetate as zinc source, thioacetamide as a sulfur source, manganese chloride and Cerium chloride as manganese and cerium sources respectively (R & M Chemical) and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The nanocrystals of Mn2+ and Ce3+ Doped ZnS P with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by field effect scanning electron microscopy (FESEM). The composition of the samples is analyzed by EDS. The s

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Publication Date
Wed Jan 01 2025
Journal Name
American Journal Of Biodiversity
Importance of Conventional Pap Smear Application for Iraqi women health: scientific review
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A Pap test can identify the pre-cancerous and cancerous problem in the vagina and uterine cervix. Cervical tumour is the easiest gynecologic disease to be diagnosed, treated and prevented using regular screening tests and follow-up. This review aimed to explore the opinion of specialists about cytological changes and the precancerous lesions with Pap smear test and visual inspection of the cervices, also to determine the relationship of this malignancy with demographic characteristics of patients. Results showed that few cervical cancer and pre-cancer were with women in postmenopausal period, but more were with women in the premenopausal period. Visual inspection of the cervix can show erosion lesions by gross inspection. Upon cytology exam

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Publication Date
Sun Dec 11 2022
Journal Name
Journal Of The College Of Basic Education
Rationalization of two strength endurance tests for juniors Ages under (16) years
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Carrying strength is one of the important physical capabilities in the field of competitive sports, which affects the success of the sports training process and helps players to continue to perform skillfully, physically and tactically for as long as possible, and the capacity for endurance varies depending on the type of sports activities, it may sometimes be very short. And with a high level of intensity, such as gymnastics and wrestling movements, and it may be long, and with a medium level of intensity, as in basketball, football and other games. The research community represents a sample of Baghdad players for teams (football, basketball, handball, volleyball, wrestling, weightlifting) and for the sports season (2017-2018 AD) for ages

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Block Method for SolvingState-Space Equations of Linear Continuous-Time Control Systems
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This paper presents a newly developed method with new algorithms to find the numerical solution of nth-order state-space equations (SSE) of linear continuous-time control system by using block method. The algorithms have been written in Matlab language. The state-space equation is the modern representation to the analysis of continuous-time system. It was treated numerically to the single-input-single-output (SISO) systems as well as multiple-input-multiple-output (MIMO) systems by using fourth-order-six-steps block method. We show that it is possible to find the output values of the state-space method using block method. Comparison between the numerical and exact results has been given for some numerical examples for solving different type

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Shrinkage and Strength Behavior of Highly Plastic Clay Improved by Brick Dust
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Highly plastic soils exhibit unfavorited properties upon saturation, which produce different defects in engineering structures. Attempts were made by researchers to proffer solutions to these defects by experimenting in practical ways. This included various materials that could possibly improve the soil engineering properties and reduce environmental hazards. This paper investigates the strength behavior of highly plastic clay stabilized with brick dust. The brick dust contents were 10%, 20%, and 30% by dry weight of soil. A series of linear shrinkage and unconfined compression tests were carried out to study the effect of brick dust on the quantitative amount of shrinkage experienced by highly plastic clay and the undra

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Publication Date
Wed Jun 01 2016
Journal Name
Lap Lambert Academic Publishing
Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug
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Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug

Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Experimental and Numerical Analysis of Laser Surface Melting by Using Enthalpy Method
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Abstract<p>In this study, experimental and numerical applied of heat distribution due to pulsed Nd: YAG laser surface melting. Experimental side was consists of laser parameters are, pulse duration1.3<italic>ms</italic>, wavelength 1064nm, laser energies 1.5, 2. 6 and 4.3 J, laser beam diameter is 0.6 mm and spot diameter 0.78 mm was applied a low carbon steel type St37 with a dimension 10, 10, 3 mm, length, width and thickness respectively. Numerical analysis side consist of a mathematical model and calculating a thermal cycle by using equation in the enthalpy method applied to determine the cooling rate in fusion zone. The simulation by using the enthalpy method, applied on conduction heat transfer </p> ... Show More
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Publication Date
Mon Apr 19 2010
Journal Name
Computer And Information Science
Quantitative Detection of Left Ventricular Wall Motion Abnormality by Two-Dimensional Echocardiography
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Echocardiography is a widely used imaging technique to examine various cardiac functions, especially to detect the left ventricular wall motion abnormality. Unfortunately the quality of echocardiograph images and complexities of underlying motion captured, makes it difficult for an in-experienced physicians/ radiologist to describe the motion abnormalities in a crisp way, leading to possible errors in diagnosis. In this study, we present a method to analyze left ventricular wall motion, by using optical flow to estimate velocities of the left ventricular wall segments and find relation between these segments motion. The proposed method will be able to present real clinical help to verify the left ventricular wall motion diagnosis.

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Turbid of Water By Using Fuzzy C- Means and Hard K- Means
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In this research two algorithms are applied, the first is Fuzzy C Means (FCM) algorithm and the second is hard K means (HKM) algorithm to know which of them is better than the others these two algorithms are applied on a set of data collected  from the Ministry of Planning on the water turbidity of five areas in Baghdad to know which of these areas are less turbid in clear water to see which months during the year are less turbid in clear water in the specified area.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Determination of Mono-crystalline Silicon Photovoltaic Module Parameters Using Three Different Methods
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For modeling a photovoltaic module, it is necessary to calculate the basic parameters which control the current-voltage characteristic curves, that is not provided by the manufacturer. Generally, for mono crystalline silicon module, the shunt resistance is generally high, and it is neglected in this model. In this study, three methods are presented for four parameters model. Explicit simplified method based on an analytical solution, slope method based on manufacturer data, and iterative method based on a numerical resolution. The results obtained for these methods were compared with experimental measured data. The iterative method was more accurate than the other two methods but more complexity. The average deviation of

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