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.
Objective: Determine the effectiveness of the Nutrition Education Program upon the pregnant mothers'
nutritional knowledge.
Methodology: ٨ quazi-experimental study was carried out to determine the effectiveness of the nutrition
education program upon the pregnant mother's nutritional knowledge. A non-probability "purposive sample" of
(60) pregnant mother was selected from Al-bayaa' Primary Health Care Center in Baghdad City. These mothers
were divided into two equal groups; study group and control group. A questionnaire was developed as a tool of
data collection for the purpose of the study. A pilot study and follow-up was carried out to test the reliability and
validity of the questionnaire for the period of Octobe
Among several separation processes, the air flotation distinguish as remarkably high potential separation process related to its high separation efficiency and throughput, energy-efficient, simple process, cost-effective, applicable to a wide range of oily wastewater and no by-products. The current study aimed to investigate the effect of the type and concentration of surfactant on the stability of oil-water emulsion and efficiency of the separation process. For this purpose, three types of surfactant where used (anionic SDS, mixed nonionic Span 85/Tween 80, and cationic CTAB). The results demonstrated that the Span 85/Tween 80 surfactant has the best stability, and it increases with the surfactant concentration augmentation. The removal ef
... Show MoreThere is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into
... Show MoreIn this paper the reinforced materials manufactured from steel continues fibers are used in Aluminum matrix to build a composite material. Most of researches concentrated on reinforced materials and its position in the matrix according to its size and distribution, and their effects on the magnitude of different kinds of the stresses, so this paper presents and concentrate on the geometrical shape of reinforced material and its effects on the internal stresses and strains on the composite strength using FEM as a method for analysis after loaded by certain force showing the deference magnitudes of stresses according to the different geometrical shapes of reinforced materials.
The energy density state are the powerful factor for evaluate the validity of a material in any application. This research focused on examining the electrical properties of the Se6Te4- xSbx glass semiconductor with x=1, 2 and 3, using the thermal evaporation technique. D.C electrical conductivity was used by determine the current, voltage and temperatures, where the electrical conductivity was studied as a function of temperature and the mechanical electrical conduction were determined in the different conduction regions (the extended and localized area and at the Fermi level). In addition, the density of the energy states in these regions is calculated using the mathematical equations. The constants of energy density states are det
... Show MoreAbstract
The aim of the current research is to identify the effect of the effective reading strategy on the achievement of second-middle students in biology, as well as the imaginative thinking skills of students. The researcher adopted the experimental design with partial control to achieve the goal of the research. The current research community identified the second-middle students in the government schools of the Baghdad Education Directorate / Rusafa I for the academic year (2021-2022 AD). The Safina Intermediate School for Girls was chosen to be the research sample in the form of intentionally, two classes were randomly selected from a total of four classes, one of them is experimental and the other is con
... Show MoreTraditional programs and the tedious and financially costly processes they require are no longer the best choice for content makers. The continuous development and development have led to the emergence of competitive software that offers capabilities that are more suitable for aesthetic needs, as it breaks down stereotypical frameworks from the familiar to the unfamiliar to be more suitable for graphic subjects in terms of dealing with the requirements of the digital content industry. Video for communication platforms, as it has more advantages than traditional software and the flexibility and high quality it offers at the level of the final product, All of this contributed to supplementing the image with aesthetic employments with data
... Show MoreFor the purpose of achieving the desired goal of the educational learning process, it was necessary to devote attention to educational means and employ them in this field because of their great role in overcoming the difficulties facing the learning process and providing an educational environment that keeps abreast of the scientific developments. This is the goal of the research in which the researchers wanted to know the effect of the educational techniques in the development of apprentice students' skills in teaching.
The research consisted of the problem of the research which is: what is the impact of educational techniques on developing the apprentice students' teaching skills in the Faculty of Fine Arts? In addition to its imp