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i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of <i>Olea europea</i> L Extraction and TiO<sub>2</sub> Nanoparticles against <i>Pseudomonas aeruginosa</i>
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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Simulation of Syngas Addition Effect on Emissions Characteristics, Combustion, and Performance of the Diesel Engine Working under Dual Fuel Mode and Lambda Value of 1.6.
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Abstract<p>The present work aims to study the combustion characteristics related to syngas-diesel dual-fuel engine operates at lambda value of 1.6 operated by five different replacement ratios (RR) of syngas with diesel, which are (10%, 20%, 30 %, 40 % and 50%). ANSYS Workbench (CFD) was used for simulating the combustion of the syngas-diesel dual-fuel engine. The numerical simulations were carried out on the Ricardo-Hydra diesel engine. The simulation results revealed that the diesel engine’s combustion efficiency was enhanced by increasing the diesel replacement with Syngas fuel. The diesel engine’s combustion efficiency The peak in-cylinder temperature was enhanced from 915.9K to 2790.5K </p> ... Show More
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Publication Date
Wed Oct 08 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The relation between facial prognathism and cervical posture in skeletal class I Iraqi adult sample
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Background: Biologic mechanisms of the form-function interaction are one of important component of orthodontic diagnosis. The purpose of this study is to search for the statistical associations between natural postural and craniofacial morphologic variables of the head. Materials and methods: The sample comprised natural head posture (NHP) cephalograms of 90 subjects, aged 18 to 25 years. Interpretation of the facial structure was made by using both intracranial and the extra-cranial reference lines in AutoCAD computer program. Results The measures of anteroposterior maxillary position, SNA showed a low negative correlations with the anterior cranial base angulation to true vertical (SN.Ver) and with the cranio-cervical position of the head

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of functional disability on lifestyle for patients with arthritis
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A descriptive study, which was using an assessment approach, was conducted for the
determination of the impact of rheumatoid arthritis and osteoarthritis patient’s functional disability
upon their life style. The study was carried out at the Rheumatology and outpatients clinics of ALKarama
Teaching Hospital, Baghdad Teaching Hospital AL-Kindey Teaching Hospital and Specialized
surgeries Teaching Hospital for the period of October 15th 2003 through May 13th 2004 in Baghdad
City. A purposive (non-probability) sample of (245) arthritis patients which was comprised (111)
rheumatoid arthritis patients and (134) osteoarthritis patients, was selected out of the early stated
settings. The questionnaire was comprised of

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
The Impact of the Seven Principles of Good Practice as a Teaching Technique on EFL Student –Teachers' Performance: سوسن سعود عزيز
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The interest in pre-service teacher training has become influential in teaching English as a foreign language, and the purpose of this training course is to prepare qualified teachers to teach effectively through the application of this technique by undergraduate students. This research aims to find out the effect of using the seven principles of good practice as a teaching technique on the fourth stage student-teachers’ performance at the College of Education for Women/University of Baghdad, during the academic year 2017-2018. The sample includes (60) students selected according to the stratified sampling method. The observational checklist used by the department to assess the student teachers’ performance during the practicum perio

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Publication Date
Wed Aug 10 2022
Journal Name
Ibero-american Journal Of Exercise And Sports Psychology
The impact of applying the K-W-L self-scheduling technique on first-year intermediate students' learning of basic volleyball skills
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The impact of applying the K-W-L self-scheduling technique on first-year intermediate students' learning of basic volleyball skills, Ayad Ali Hussein*, Israa Fouad Salih

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Islamic Financial Inspection Thought on the Development of Inspection and comparing it with Positive Thought: Theoretical Comparative Study
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You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of

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Publication Date
Sun Mar 03 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
Using Information Technology for Comprehensive Analysis and Prediction in Forensic Evidence
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With the escalation of cybercriminal activities, the demand for forensic investigations into these crimeshas grown significantly. However, the concept of systematic pre-preparation for potential forensicexaminations during the software design phase, known as forensic readiness, has only recently gainedattention. Against the backdrop of surging urban crime rates, this study aims to conduct a rigorous andprecise analysis and forecast of crime rates in Los Angeles, employing advanced Artificial Intelligence(AI) technologies. This research amalgamates diverse datasets encompassing crime history, varioussocio-economic indicators, and geographical locations to attain a comprehensive understanding of howcrimes manifest within the city. Lev

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Publication Date
Wed Oct 08 2025
Journal Name
Journal Of Physical Education
Platform proposal impact in the development of some special physical abilities in the level of achievement of ran (1500) meters of the young players in athletics.
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