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International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
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This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting standards significantly impacts the economic unit's value. These findings contribute to the debate on the effectiveness of IFRS in emerging markets and provide valuable insights for policymakers, regulators, and practitioners aiming to improve the quality of financial reporting and economic evaluation. The study emphasizes the importance of considering local economic conditions and the level of support for applying IFRS when assessing the impact of the standards on the economic unit's value. This research opens horizons for further investigation into the factors mediating the relationship between IFRS adoption and economic unit assessment, aiming to enrich information about the role of financial reporting standards in economic development.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Study of Television Advertising and its Impact on Consumer Behavior in a Sample of Children Aged 9-12 Years
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The aim of this study was to study TV advertising and consumer behavior in children and to meet the needs of children. The study included 100 children from Baghdad who were randomly selected from different regions ranging in age from 9-12 years of both males and females. The current research was based on the interview and the completion of special forms prepared for this purpose. This age group was selected for the rare studies conducted on television advertising and limited to different sectors. Data on age and sex were documented, as the results of this study proved The afternoon period was the preferred period for watching the TV show in males, where it was 22%, while the morning period was the female favorite, and it was 23%. The ind

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Publication Date
Thu May 01 2025
Journal Name
International Journal Of Engineering
Impact of Using Polyethylene Polymer on Properties of Hot Asphalt Mixture by Conducting Semi-Wet and Dry Mixing Process
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In recent years, various methods have been developed to enhance the characteristics of asphalt pavement in order to face the continuous challenges of increasing traffic loads and changing climate conditions. One of the most popular and successful methods is modifying the asphalt mixtures or asphalt binder with the addition of polymers. Therefore, two types of Polyethylene (PE) polymer, High-Density PE (HDPE) and Low-Density PE (LDPE), are used in this research. Two methods were applied to prepare PE-modified asphalt mixtures: Semi-Wet Method (S-WM) and Dry Method (DM). The findings of the investigation indicated that the addition of PE polymer can reduce the wear loss of aggregate. In general, the experimental results revealed that asphalt

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Effect of sulfuric acid solution on thermal conductivity and impact strength of epoxy resin reinforced by silicon dioxide powder
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In this search, Ep/SiO2 at (3, 6, 9, 12 %) composites is prepared by hand Lay-up method, to measure the change in the thermal conductivity and Impact Strength of epoxy resin before and after immersion in H2SO4 Solution with a 0.3N for 10 days. The results before immersion decreases with the increase of the weight ratios of the reinforcement material (SiO2), It changed from (82.6×10-2 to 38.7×10-2 W/m.°C) with change weight ratios from (3 to 12) % respectively, but after immersion time in the chemical solution where it was (65.6×10-2 W/m.°C) at the weight ratios (6 %) and became (46.6 × 10-2 W/m.°C) after immersion in sulfuric acid. The results of the Impact strength decreased by increasing the percentage weight ratio, it changed f

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Publication Date
Wed Jun 17 2020
Journal Name
Journal Of Research In Medical And Dental Science
Impact of Thumb Sucking Habit on Eruption of Permanent Teeth and Intelligence Quotient Among Children in Karbala City, Iraq
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Background: There is a pronounced controversy regarding the dental and mental consequences of thumb sucking habit, which is a familiar nonnutritive pattern of sucking. Commonly, this behavior is harmless, yet those who sustain this pattern may have dental alterations and emotional difficulties. Children’s intelligence level influences their capabilities to judge, evaluate and handle priorities and/or problems profoundly and precisely. Thumb sucking habit might be a manner of liberating the psychological tenseness among several children. Objective: The purpose of this study is to assess the prevalence of thumb sucking habit and its relation to the eruption of permanent teeth and IQ among children aged 6-7 years old. Subjects and methods: I

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the market knowledge to improve marketing performance an empirical study for mobil communication companies in iraq
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       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetics of employing the Cap Cut program in the montage and effects of digital content on the Internet
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Traditional 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

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of electronic banking transactions to increase the net revenue of the Bank of paypal in United States of America for Period ( 2010-2016 )
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Abstract

   It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL: IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL
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The results of the study showed the statistical significant difference (P≥0.05) for each of the relative weight of the yolk and egg whites, the relative weight of the shell and the Hauh unit, which is affected positively by the addition of ground fenugreek seed and Laurels leave to the quail bird's diet. There is also a statistically significant difference positively for each of the percentage of ash, protein and carbohydrates for qualis egg, while there is no significant difference for both the percentage of moisture and fat. The results of the mineral estimation showed an increase in each of the elements of iron, copper and cadmium from the addition of fenugreek and laurels leave, while there was no significant difference for

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Molecular Liquids
On the influence of hydrocarbons solvents on the inhibition efficiency of some organic corrosion inhibitors: Theoretical and validation studies
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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Creative thinking and its impact on reengineering hotel service )Comparative field study in premium class hotels(
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The research seeks to identify the dimensions of creative thinking and its impact on the re-engineering of hotel service operations by analyzing the correlation and impact between research variables as well as comparing the research sample The importance of the research comes from the need to motivate managers the importance of creative thinking among workers in the researched hotels because it is an essential part in the re-engineering of hotel services. To achieve this a questionnaire was designed containing (33) items that include the independent research variables (creative thinking) and the accredited (re-engineering the hotel service) and distributed to a sample of (50) individuals represented by (Commissioner Director, Dep

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