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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
Mon May 11 2020
Journal Name
Baghdad Science Journal
Proposing Robust LAD-Atan Penalty of Regression Model Estimation for High Dimensional Data
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         The issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the proposed LAD-Atan estimator

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Recycling of Reclaimed Asphalt Concrete Using Warm Asphalt Mixture and Emulsified Asphalt Cationic
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Warm asphalt mixture (WMA) and reclaimed asphalt pavement (RAP) are the most memorable sustainable materials in world of asphalt concrete pavements . This research aims to study the warm asphalt mixture for different types of filler materials such as ordinary cement and limestone dust. Beside, this research focused on the test of emulsified asphalt properties by evaluating the performance of warm asphalt mixture by Marshall Stability properties as well as moisture sensitivity. The results of this experiment provided many important points. First, The cationic emulsified asphalt is suitable with RAP aggregate for production warm asphalt mixtures .Second, The effective mixing procedure for warm asphalt mixtures consists hea

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Publication Date
Sat Dec 14 2019
Journal Name
International Journal On Emerging Technologies
Utilizing an Artificial Neural Network Model to Predict Bearing Capacity of Stone Columns
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ABSTRACT: Ultimate bearing capacity of soft ground reinforced with stone column was recently predicted using various artificial intelligence technologies such as artificial neural network because of all the advantages that they can offer in minimizing time, effort and cost. As well as, most of applied theories or predicted formulas deduced analytically from previous studies were feasible only for a particular testing environment and do not match other field or laboratory datasets. However, the performance of such techniques depends largely on input parameters that really affect the target output and missing of any parameter can lead to inaccurate results and give a false indicator. In the current study, data were collected from previous rel

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Taibah University Medical Sciences
Preparing polycaprolactone scaffolds using electrospinning technique for construction of artificial periodontal ligament tissue
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Objectives The strategies of tissue-engineering led to the development of living cell-based therapies to repair lost or damaged tissues, including periodontal ligament and to construct biohybrid implant. This work aimed to isolate human periodontal ligament stem cells (hPDLSCs) and implant them on fabricated polycaprolactone (PCL) for the regeneration of natural periodontal ligament (PDL) tissues. Methods hPDLSCs were harvested from extracted human premolars, cultured, and expanded to obtain PDL cells. A PDL-specific marker (periostin) was detected using an immunofluorescent assay. Electrospinning was applied to fabricate PCL at three concentrations (13%, 16%, and 20% weight/volume) in two forms, which were examined through field emission

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Bayesian Estimation for Two Parameters of Gamma Distribution under Generalized Weighted Loss Function
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This paper deals with, Bayesian estimation of the parameters of Gamma distribution under Generalized Weighted loss function, based on Gamma and Exponential priors for the shape and scale parameters, respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation. Based on Monte Carlo simulation method, those estimators are compared in terms of the mean squared errors (MSE’s).

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Publication Date
Sat Jan 01 2022
Journal Name
Desalination And Water Treatment
Optimization and kinetic evaluation of reactive yellow dye degradation by solar photocatalytic process
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical Studies of Sum Optical Properties for InAs (001) by Surface Differential Reflectivity
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The real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Historical description of Ghazuti (al-Khandaq and Banu Qurayza) Hegira 5 - AD 626
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Research Summary

 

Praise be to God, and may blessings and peace be upon our master Muhammad al-Mustafa, his family, his companions, and those who follow his gift until the Day of Judgment.

As for the dimension: This is a historical description of my conquest (Al-Khandaq and Ba

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Publication Date
Fri Sep 21 2018
Journal Name
Materials Research Express
Geometries, electronic properties and stability of molybdenum and tungsten nitrides low-index surfaces
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Motivated by the vital role played by transition metal nitride (TMN) composites in various industrial applications, the current study reports electronic properties, thermodynamic stability phase diagram, and vacancy formation energies of the plausible surfaces of NiAs and WC-type structures of δ3-MoN and δ-WN hexagonal phases, respectively. Low miller indices of various surface terminations of δ3-MoN and δ-WN namely, (100), (110), (111), and (001) have been considered. Initial cleaving of δ3-MoN bulk unit cell offers separate Mo and N terminations signified as δ3-MoN (100): Mo, δ3-MoN(100):N, δ3-MoN(111):Mo, δ3-MoN(111):Mo, and δ3-MoN(001):Mo. However, the (110) plane reveals mix-truncated with both molybdenum and nitrogen atoms i

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Physics: Conference Series
Mixed Ligand Complexes of Schiff Base and Nicotinamide: Synthesis, Characterization and Antimicrobial Activities
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A new Schiff base of HL has been synthesized from amoxicillin drug and 4- Chlorobenzophenone. Cr (III), Fe (III), Co (II), Ni (II), Cu (II), Cd (II) and Hg (II) mixed ligands complexes of Schiff base and Nicotinamide. Diagnosis of synthesis ligand and its complexes are done by 1HNMR, 13CNMR and thermal analysis for HL ligand, FTIR, UV-visible, molar conductance, CHN analysis, magnetic susceptility and atomic absorption. Octahedral geometries have been suggested for all complexes. All compounds under study were tested antimicrobial activity against four type of bacteria such as Pseudomonas aeruginosa, Escherichia coli, Staphylococcus aureus Bacillis subtilis in nutrient agar.

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