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Evaluating the disclosure level due to Standards & Poor’s (S&P) Indicators And its effect on relevant accounting information An applied research in Baghdad bank
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The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items for financial reporting, many of them are not reveal by the Iraqi commercial banks,The research sample in its annual reports, as it is committed to what is stipulated in the laws and instructions of the supervisory authorities and that many of Standards & Poor's indicators are not stipulated by these laws, and the subject of audit disclosure according to Standards & Poor's indicators is an important topic that has received attention in recent times, which called for the necessity of a program to audit accounting information according to Standards & Poor's indicators for reasons including the lack of full disclosure And transparency in relation to the accounting information of many companies in the financial markets.

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Adding Lion’s Mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma Lucidum) to Broiler Diets on the Productive Performance
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Abstract<p>Research on the effects of supplementing broiler diets with Lion’s mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma lucidum) was conducted in the field from March 22, 2022, to April 18, 2022, by the Department of Animal Production in the College of Agricultural Engineering Sciences at the University of Baghdad in Abu Ghraib. There were a total of 210 one-day-old Ross 308 broiler chicks employed in this study (10 birds per replicate), and they were fed a starter diet for the first 10 days, a growth diet for the next 11-24 days, and a final diet for the last 25-42 days. The birds were randomly assigned to one of seven treatments, with three replicates per treatment and ten bir</p> ... Show More
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Publication Date
Wed Jan 01 2020
Journal Name
Biochemistry And Cell Biology
EFFECT OF ADDED ALGAE POWDER (ASCOMAX) TO THE DIET ON SOME PRODUCTION TRAITS OF BROILERS
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The study was conducted in the poultry field, College of Agriculture, Al-Muthanna University from 1/3/2018 to 6/4/2018 to determine the effect of commercial Ascomax powder produced from seaweed (Ascophyllum nodocum) on some productive performance of broilers. A total of 400, one day, Ross 308 broiler chicks were used for 35 days. The chicks were randomly distributed to 4 treatments, four replicates per treatment (25 chick / replicate). The treatments were as follows: T1: (control treatment), while T2, T3 and T4 added diet by Ascomax powder by 1, 1.5 and 2 g per 1 kg of the basal diet, respectively. The results of the study showed a significant superiority (P <0.05) for the added Ascomax powder treatments compared to the treatment of control

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Publication Date
Fri Jun 07 2024
Journal Name
Asian Pacific Journal Of Cancer Prevention
The Effect of NF-κB Deactivation on Cancer Cell Response to ALA Mediated Photodynamic Therapy
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due to the presence of chemoresistance and the risk of tumor recurrence and metastasis. There is a pressing necessity to develop efficient treatments to improve response for treatment and increase prolong survival of breast cancer patients. Photodynamic therapy (PDT) has attracted interest for its features as a noninvasive and relatively selective cancer treatment. This method relies on light-activated photosensitizers that, upon absorbing light, generate reactive oxygen species (ROS) with powerful cell-killing outcomes. Nuclear factor kappa B (NF-κB), a transcription factor, plays a key role in cancer development by regulating cell proliferation, differentiation, and survival. Inhibiting NF-κB can sensitize tumor cells to chemotherapeuti

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the Efficiency of the Municipal Sector in Anbar Governorate, using the Non-Parametric Approach (DEA).
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The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Evaluating the Uses of Concrete Demolishing Waste in improving the Geotechnical Properties of Expansive Soil
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Expansive soil is one of the most serious problems that face engineers during the execution of any infrastructure projects. Soil stabilization using chemical admixture is one of the most traditional and widespread methods of soil improvement. Nevertheless, soil improvement on site is one of the most economical solutions for many engineering applications. Using construction and demolishing waste in soil stabilization is still under research., The aim of this study is to identify the effect of using concrete demolishing waste (CDW) in soil stabilization. Serious tests were conducted to investigate the changes in the geotechnical properties of the natural soil stabilized with CDW. From the results, it is concluded that the

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Evaluating the education quality in the College of Fine Arts "Design Department as a model"
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Education quality evaluation is one of the objectives of education quality. The evaluation includes assessing the education standards and academic program outcomes to develop intellectual, scientific and practical concepts for the educational structure. It considers the determination of the rates of the number of accepted students and graduates. The research focuses on "what are the levels of education quality according to the evaluation mechanisms in the design department" to enhance the quality system and the objectives of theoretical and applied education.
It is identifying the levels of education quality and evaluating it according to the numbers and rates of graduate students of the design department branches for morning and ev

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Publication Date
Tue Jul 31 2012
Journal Name
Journal Of Babylon University/pure And Applied Sciences/
An Evaluation of the Effect of Bleaching Agent on Microhardness of a New Silorane-Based Restorative System and Methacrylate-Based Restorative Material
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Abstract Rasha Hameid Jehad Baghdad University Background: The high reactivity of hydrogen peroxide used in bleaching agents have raised important questions on their potential adverse effects on physical properties of restorative materials. The purpose of this in vitro study was to evaluate the effect of in-office bleaching agents on the microhardness of a new Silorane-based restorative material in comparison to methacrylate-based restorative material. Materials and method: Forty specimens of Filtek™ P90 (3M ESPE,USA) and Filtek™ Supreme XT (3M ESPE, USA) of (8mm diameter and 3m height) were prepared. All specimens were polished with Sof-Lex disks (3M ESPE, USA). All samples were rinsed and stored in incubator 37˚C for 24 ho

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the effectiveness of the Balanced Scorecard strategic performance management in public institutions of Jordan )An Empirical Study on the Social Security Corporation – Irbid(
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The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c

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Publication Date
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Cutting Parameters on Temperature Distribution and Tool Life During Turning Stainless Steel 316L
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This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

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Publication Date
Sun Jul 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of gender, age and tooth loss on the dimensions of incisive canal, and buccal bone anterior to the canal (Computed Tomography study)
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Background: The incisive canal is an anatomical structure with an important location in the anterior maxilla, analyzing this canal and its relation to the bone anterior to the canal is necessary during dental implant. Aim of this study is evaluated effect of gender, age and tooth loss in area of maxillary central incisors teeth on the dimensions of incisive canal and buccal bone anterior to the canal using spiral computed tomography. Materials and Methods: Sample consists of prospective study for 156 subjects for both gender, they divided into two groups, 120 dentate group (60 male and 60 female) with age ranging from (20-70) and 36 edentate group (with missing maxillary central incisors) (18 male and 18 female) with age ranging from (50-70

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