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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
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
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A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

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Publication Date
Sun Dec 31 2023
Journal Name
Journal Of Pioneering Medical Science
Determination of Coronary Care Unit Nurses' Knowledge Regarding Patient Rehabilitation After Myocardial Infarction
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Background: Cardiovascular disease (CVD) is the number one cause of death worldwide. Objective: To determine of coronary care unit nurses' knowledge regarding patient rehabilitation after myocardial infarction. Methodology: A cross- sectional study was designed in the Cardiac Care Unit of Al-Diwaniyah Teaching Hospital and the Specialized Center for Cardiac Surgery and Catheterization for the period from (November 7, 2022) to (May 12, 2023). A non-probability (purposive) sample consisting of (75 nurses) working in the above-mentioned study site. To determination of coronary care unit Nurses' knowledge regarding patient rehabilitation after myocardial infarction, the researcher used a tool that consists of two parts: The first part:

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Synthesis, Characterization and Study Electrical Conductivity of New Poly Thiadizole Derivatives, Silica Nanocomposites
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Heterocyclic polymers / silica nanocomposite one of important materials because of excellent properties such as thermal , electrical , and mechanical properties , so that hybrid nanomaterial are widely used in many fields, in this paper nanocomposite had prepared by modification of silica nanoparticals by using acrylic acid and functionalized the surface of nanoparticles, and using free Radical polymerization by AIBN as initiators and anhydrous toluene as solvent to polymerize functionalize silica nanoparticles with heterocyclic monomers to prepare heterocylic polymers / silica nanocomposite and study electrical conductivity , The nanocomposite which had prepared characterized by many analysis technique to study thermal properties such

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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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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Synthesis and structural characteristics of Co1-xCuxFe2O4 magnetic ferrite nanoparticles using hydrothermal technique
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In this work, copper substituted cobalt ferrite nanoparticles with
chemical formula Co1-xCuxFe2O4 (x=0, 0.3, and 0.7), has been
synthesized via hydrothermal preparation method. The structure of
the prepared materials was characterized by X-ray diffraction (XRD).
The (XRD) patterns showed single phase spinel ferrite structure.
Average crystallite size (D), lattice constant (a), and crystal density
(dx) have been calculated from the most intense peak (311).
Comparative standardization also performed using smaller average
particle size (D) on the XRD patterns of as-prepared ferrite samples
in order to select most convenient hydrothermal synthesis conditions
to get ferrite materials with smallest average particl

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Publication Date
Sun Jun 01 2014
Journal Name
International Journal Of Biological & Pharmaceutical Research
PROMASTIGOTES VIABILITY OF LEISHMANIA MAJOR W.T. ANDL. MAJOR KNOCKOUT LMLCB2 AFTER MYRIOCIN TREATMENT
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Sphingolipids (SLs) are major structural constituents of eukaryotes, including the kinetoplastid parasite Leishmania. SLs are important for cellular trafficking and signaling and participate in different cell functions, such as, differentiation and cell death (apoptosis). In this study we have investigated the viability of Leishmania major wild type (W.T) and L. major knockout LmLCB2, one of two subunits of serine palmitoyl transferase (SPT) after treatment with myriocin (potent inhibitor of SPT) in order to detect the survival and proliferation of the parasites in vitro. This is to focus on the de novo sphingolipids biosynthesis pathway in both Leishmania wild type which can synthesize SPT and knockout Leishmania which genetically ablated

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Publication Date
Mon Aug 01 2016
Journal Name
Asian Journal Of Biological And Life Science
Fumigant Toxicity of callistemon viminalis Essential Leaves Oils against Vinegar Fly, Drosophila melanogaster
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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Lignin FT-IR study of Iraqi date palm Phoenix dactylifera frond bases wood‏
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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study and Simulation of Oleic Acid Esterification over Prepared NaY Zeolite Catalyst
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Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o

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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 displ

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