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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
Tue Jul 02 2024
Journal Name
Baghdad Science Journal
Synthesis, characterization, industrial and biological studies of azo dye ligand and their some metallic ions
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4-((2-hydroxy-3,5-dinitrophenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one was produced through the reaction of diazonium salt from 4-amino antipyrine with 2,4-dinitrophenol. This ligand is examined by (UV-Vis, FTIR,1H,13CNMR, and LC-Mass) spectral techniques and micro elemental analysis (C.H.N.O). Co(II), Ni(II), Cu(II), and Zn(II) complexes were also performed and depicted. Metal chelates were distinguished by utilizing flame atomic absorption, infrared analysis, and elemental, visible, as well as ultraviolet spectroscopy, in addition to conductivity and magnetic quantification. Methods of mole ratio and continuous contrast have been studied to determine the nature of the compounds. Beer's law was followed throughout a co

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Monte Carlo Simulation for Bremsstrahlung Buildup Factor Produced by Absorption of Y-91 Beta Rays
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This paper presents the first data for bremsstrahlung buildup factor (BBUF) produced by the complete absorption of Y-91 beta particles in different materials via the Monte Carlo simulation method. The bremsstrahlung buildup factors were computed for different thicknesses of water, concrete, aluminum, tin and lead. A single relation between the bremsstrahlung buildup factor BBUF with both the atomic number Z and thickness X of the shielding material has been suggested.

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Knowledge and Attitudes of Baghdad University Students’ toward Human immunodeficiency virus / acquired immunodeficiency syndrome
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Objective(s): To assess Baghdad University students’ knowledge and attitudes toward HIV/AIDS, and to find out
the relationship of Baghdad University students’ knowledge and attitudes with certain variables (gender,
socioeconomic status, field of study).
Methodology: A descriptive analytic study was used to assess the knowledge and attitudes of Baghdad University
Students’ toward HIV/AIDS. The study was conducted (November 1st 2012 to July 15th 2013). A non-probability
(purposive sample) of 400 students (males-138 and females-262) were selected from four colleges and they were
in the fourth class, a probability (stratified random) method was used to select four colleges at University of
Baghdad as a study settin

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Some New Pyridine and Pyrimidine Derivatives and Studying Their Biological Activities
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Heterocyclic systems, which are essential in medicinal chemistry due to their promising cytotoxic activity, are one of the most important families of organic molecules found in nature or produced in the laboratory. As a result of coupling N-(4-nitrophenyl)-3-oxo-butanamide (3) using thiourea, indole-3-carboxaldehyde, or piperonal, the pyrimidine derivatives (5a and 5b) were produced. Furthermore, pyrimidine 9 was synthesized by reacting thiophene-2-carboxaldehyde with ethyl cyanoacetate and urea with potassium carbonate as a catalyst. The chalcones 11a and 11b were synthesized by reacting equal molar quantities of 1-naphthaldehy

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Publication Date
Sat Jun 08 2024
Journal Name
Plant Science Today
Antibacterial and antioxidant activities of Alcea kurdica flower, leaf and root aqueous and organic extracts
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Global concerns are rising due to complications associated with the use of chemical agents and antibiotic resistance. Consequently, research focus has shifted towards the quest for effective agents of biological origin. The aim of the present study was to assess the antioxidant and antimicrobial potentials of aqueous and organic extracts derived from various parts of Alcea kurdica. Different parts of A. kurdica were obtained and prepared into leaf, flower and root powders. The powders were extracted with aqueous and organic solvents. The antimicrobial activity of these extracts was assessed against bacterial pathogens using the agar well-diffusion assay. Additionally, the antioxidant effects of the extracts were evaluated using the

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Structure and optical properties of PANI/MWCNTs nanocomposites thin films prepared by plasma jet polymerization
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Polyaniline Multi walled Carbon nanotubes (PANI/MWCNTs) nanocomposite thin films have been prepared by non-equilibrium atmospheric pressure plasma jet on glass substrate with different weight percentage of MWCNTs 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-55 nm and length - - 55 55 μm. the nanocomposite thin films were characterized by UV-VIS, XRD, FTIR, and SEM. The optical studies show that the energy band gap of PANI/MWCNTs nanocomposites thin films will be different according to the MWCNTs polyaniline concentration. The XRD pattern indicates that the synthesized PANI/MWCNTs nanocomposite is amorphous. FTIR reveals the presence of MWCNTs nanoparticle embedded into polyaniline. SEM surface images show that the MWCNT

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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimal Quantitave and Distributive Analysis of Thermal Pollution due to Heated Water Released to Rivers
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To reduce the effects of discharging heated water disposed into a river flow by a single thermal source, two parameters were changed to get the minimum effect using optimization. The first parameter is to distribute the total flow of the heated water between two disposal points (double source) instead of one and the second is to change the distance between these two points. In order to achieve the solution, a two dimensional numerical model was developed to simulate and predict the changes in temperature distribution in the river due to disposal of the heated water using these two points of disposal.
MATLAB-7 software was used to build a program that could solve the governing partial equations of thermal pollution in rivers by using t

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Publication Date
Tue Dec 20 2022
Journal Name
Iraqi Journal Of Biotechnology
Synergistic Effect of Conocarpus erectus Extract and some Antibiotics against Multi-Drug Resistant Pseudomonas aeruginosa
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Over the past few decades, the health benefits are under threat as many commonly used antibiotics have become less and less effective against certain illnesses not only because many of them produce toxic reactions but also due to the emergence of drug-resistant bacteria. The clinical use of a combination of antibiotic therapy for Pseudomonas aeruginosa infections is probably more effective than monotherapy. The present study aims to estimate the antibacterial and antibiofilm activity of Conocarpus erectus leaves extracts against multi-drug resistant P. aeruginosa isolated from different hospitals in Baghdad city. One hundred fifty different clinical specimens were collected from patients from September 2021 to January 2022. All samples were

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Publication Date
Mon Sep 02 2024
Journal Name
مجلة القادسية لللقانون والعلوم السياسية
Strategies of Israeli National Security towards Syrian Border Cities after 2011 (Quneitra, Swayda, and Daraa)
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Although Israel's national security strategy, shaped by Ben Gurion in the 1950s, has remained steadfast, Israeli leaders have been keen to adapt and change some of its means and tools to maintain its national security. These changes were a response and adaptation to the complex and geostrategic transformations in the region since the end of the cold war. Traditional challenges to Israel's national security have declined as unconventional challenges have increased. This shift has adversely affected the efficiency and effectiveness of Israel's national security strategies. It has become necessary for Israel to confront regional actions taken by minor states and regional actors that have ensured the accumulation of its military capabilities. M

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Performance Evaluation of Al-Karkh Water Treatment Plant Using Model-driven and Data-Driven Models
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Abstract<p>There is a great operational risk to control the day-to-day management in water treatment plants, so water companies are looking for solutions to predict how the treatment processes may be improved due to the increased pressure to remain competitive. This study focused on the mathematical modeling of water treatment processes with the primary motivation to provide tools that can be used to predict the performance of the treatment to enable better control of uncertainty and risk. This research included choosing the most important variables affecting quality standards using the correlation test. According to this test, it was found that the important parameters of raw water: Total Hardn</p> ... Show More
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