Preferred Language
Articles
/
xBjmBJgBVTCNdQwCJ6nC
The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the common conceptual framework (FASB-IASB)
...Show More Authors

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.

View Publication
Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Physical Education
A Comparative Study According to Angiotensin Genetic Diversity As Indicator for 30m Freestyle Swimming in Youth aged (15 – 16) Year Old
...Show More Authors

View Publication
Publication Date
Fri Jun 05 2026
Journal Name
Al.qadisiya Journal For The Sciences Of Physical Education
Making standards limits for some skill tests in basketball for juniors players age (15-16) year to choosing national team players
...Show More Authors

The basic skills (defensive & offensive) in basketball it is a base for completion and decide the level of the team and the rank, in same time considers the axel of the researchers when putting tests and forming new groups so close from real situation games to create real vision and estimate for skill state and a method to recorrect & presenting positive resolutions, the problem of research were indicate to variables may happen in training operation it demand tests matches with these variables and forming new standards, and another way the researchers find a few patterns for measuring basic skills (defensive & offensive) also application these tests on samples it differs from the originals one that the tests designed for it. The sample repr

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 15 2021
Journal Name
Journal Of Physics: Conference Series
Pretreated Fishbone as Low Cost-Adsorbent for Cationic Dye Adsorption from Aqueous Solutions: Equilibrium, Optimization, Kinetic and Thermodynamic Study
...Show More Authors

The present study investigated the use of pretreated fish bone (PTFB) as a new surface, natural waste and low-cost adsorbent for the adsorption of Methyl green (MG, as model toxic basic dye) from aqueous solutions. The functional groups and surface morphology of the untreated fish bone (FB) and pretreated fish bone were characterized using Fourier transform infrared (FTIR), scanning electron microscopy (SEM) and Energy dispersive X-ray spectroscopy (EDS),respectively. The effect of operating parameters including contact time, pH, adsorbent dose, temperature, and inorganic salt was evaluated. Langmuir, Freundlich and Temkin adsorption isotherm models were studied and the results showed that the adsorption of basic dye followed Freundlich iso

... Show More
Publication Date
Thu Aug 01 2019
Journal Name
Nanomedicine: Nanotechnology, Biology And Medicine
Listeria innocua Dps as a nanoplatform for bioluminescence based photodynamic therapy utilizing Gaussia princeps luciferase and zinc protoporphyrin IX
...Show More Authors

View Publication Preview PDF
Scopus (22)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Environmental Nanotechnology, Monitoring & Management
Sulfonated polyindole coated magnetic zincoxysulfide ([email protected]@SPID) core/shell nanocatalyst for simultaneous photocatalytic H2 production and BPA degradation
...Show More Authors

Photocatalyst composed of core/shell magnetic zincoxysulfide nanocomposite coated with sulfonated polyindole ([email protected]/SPID) has been prepared and used for simultaneous photocatalytic H2 production and Bisphenol A (BPA) degradation. XRD, FE-SEM, EDX, BET surface area, UV-vis DRS and VSM were used to characterize the synthesized nanocomposites. The photocatalytic performance was evaluated using batch reactor under visible light irradiation. The photocatalytic activity of [email protected]/SPID nanocomposite was revealed to exceed that of [email protected] nanocomposite due to the heterojunctions between SPID and [email protected] species. The results exhibited that the effect of BPA initial concentration was found to be effectual on the improvement

... Show More
Crossref (3)
Crossref
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Local wheat peel as a solid surface to remove Azure B dye from aqueous solution:Equilibrium isotherms and thermodynamic study
...Show More Authors

In this research local wheat peel was used as an adsorbent surface for removal of Azure B (AB) dye from the aqueous solution. The adsorption process was performed at different experimental parameters, equilibrium time, temperature, ionic strength and solution pH. The isotherms of adsorption are of H-type as compared with Giles curves and the adsorption data were coincide with Freundlich equation. The adsorption kinetic data were analyzed using pseudo- first and second order kinetic models. The effect of temperature was studied and the amount of dye adsorbed was found to increase with the increasing of temperature from 25 to 50 oC. The values of thermodynamic functions like enthalpy and entropy have been estimated. The quantity of adso

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Pretreated Fishbone as Low Cost-Adsorbent for Cationic Dye Adsorption from Aqueous Solutions: Equilibrium, Optimization, Kinetic and Thermodynamic Study
...Show More Authors
Abstract<p>The present study investigated the use of pretreated fish bone (PTFB) as a new surface, natural waste and low-cost adsorbent for the adsorption of Methyl green (MG, as model toxic basic dye) from aqueous solutions. The functional groups and surface morphology of the untreated fish bone (FB) and pretreated fish bone were characterized using Fourier transform infrared (FTIR), scanning electron microscopy (SEM) and Energy dispersive X-ray spectroscopy (EDS), respectively. The effect of operating parameters including contact time, pH, adsorbent dose, temperature, and inorganic salt was evaluated. Langmuir, Freundlich and Temkin adsorption isotherm models were studied and the results showe</p> ... Show More
View Publication
Scopus (7)
Crossref (4)
Scopus Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Identification Pseudomonas aeruginosa by 16s rRNA gene for Differentiation from Other Pseudomonas Species that isolated from Patients and environment
...Show More Authors

Pseudomonas aeruginosa is a common and major opportunistic human pathogen, its causes many and dangersinfectious diseases due to death in some timesex: cystic fibrosis , wounds inflammation , burns inflammation , urinary tract infection , other many infections otitis external , Endocarditis , nosocomial infection and also causes other blood infections (Bacteremia). thereforebecomes founding fast and exact identification of P. aeruginosafrom samples culture very important.However, identification of this species may be problematic due to the marked phenotypic variabilitydemonstrated by samples isolates and the presence of other closely related species. To facilitate species identification, we used 16S ribosomal DNA(rRNA) sequence data

... Show More
View Publication Preview PDF
Crossref (9)
Crossref
Publication Date
Thu Oct 30 2025
Journal Name
International Journal Of Environmental Analytical Chemistry
Integrated biomass algae @ cross-linked pyromellitic dianhydride chitosan biocomposite for methyl violet 2B adsorption: modelling and experiment design optimization
...Show More Authors

A new adsorbent was developed by integrating algae biomass (AG) into a chitosan (CN) matrix, followed by structural enhancement via crosslinking with pyromellitic dianhydride (PMDA) through a hydrothermal synthesis approach. This process resulted in the formation of a robust AG@CN-PMDA composite with improved physicochemical characteristics suitable for advanced adsorption applications. The AG@CN-PMDA composite was evaluated for its efficiency in removal of the cationic dye methyl violet 2B (MV 2B) from aqueous solution. The adsorption process was refined through the Box-Behnken design (RSM-BBD), evaluating three essential parameters: adsorbent dosage (A: 0.02–0.1 g/100 mL), pH (B: 4–10), and time (C: 5–20 min). The ideal conditions f

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study affects Pulse Parameters versus cavity length for both Dispersion Regimes in FM mode locked.: Bushra.R.Mhdi|Gaillan H.Abdullah|Mohand M.Azzawi|Nahla.A.Hessin|Basher.R.Mhdi
...Show More Authors

To demonstrate the effect of changing cavity length for FM mode locked on pulse parameters and make comparison for both dispersion regime , a plot for each pulse parameter as Lr function are presented for normal and anomalous dispersion regimes . The analysis is based on the theoretical study and the results of numerical simulation using MATLAB. The effect of both normal and anomalous dispersion regimes on output pulses is investigate Fiber length effects on pulse parameters are investigated by driving the modulator into different values. A numerical solution for model equations using fourth-fifth order, Runge-Kutta method is performed through MATLAB 7.0 program. Fiber length effect on pulse parameters is investigated by driving th

... Show More
View Publication
Crossref