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.
The problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society o
... Show MoreThe research entitled "the Iraqi Topics in International Arab Press" is an analytical study of two newspapers: Al-Arab and Al-Hayat published in London from September 1-30, 2013.
The Arab press is one of the cultural monuments Home stretches for culture and media of Arabs outside the Arab Homeland which made them international press targeting public Arab audience's not civil audiences in a particular country and formulating their contents on this basis taking into account intake affairs and issues that have been national or international.
Because of this international presence of the Arab press, these newspa
... Show Moreفي بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .
وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نش
... Show MoreThis paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for
... Show MoreThe international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.
The current study introduces a novel method for calculating the stability time by a new approach based on the conversion of degradation from the conductivity curve results obtained by the conventional method. The stability time calculated by the novel method is shorter than the time measured by the conventional method. The stability time in the novel method can be calculated by the endpoint of the tangency of the conversion curve with the tangent line. This point of tangency represents the stability time, as will be explained in detail. Still, it gives a clear and accurate envisage of the dehydrochlorination behavior and can be generalized to all types of polyvinyl chloride compared to the stability time measured by conventional ones based
... Show MoreThe phenomenon of spatial variation in the economic, social and urban development levels is considered prevalent in most of the economic and social systems,this relates to the concentration of most of those activities in certain regions and because of their rarity in other regions , that led to the emergence of the problem of the sharp contrast between the most developed areas and least developed areas within the same region or within the regions of the same country,
Reduction of this variables , in addition to the development of areas through following up and relying on an effective regional development enabling to reduce unemployment as well as to stop the migration of the unplanned for population,
And the ideal use of available
This study investigates the role of identity as a critical factor in mediating the relationship between local and regional politics within the broader context of international relations (IR). While identity is frequently acknowledged as a catalyst for political instability and conflict, its function in fostering interdependence across political levels remains underexplored, particularly through empirical research. To address this gap, the study adopts a quantitative methodology, drawing on theories of identity politics and interdependence. A structured survey was administered to assess public perceptions of identity's influence on international engagement and its bridging role between domestic and regional political dynamics. The fi
... Show MoreThere are many economic issues that concern society at the local and international levels and which constitute a serious challenge to the societies and governments , perhaps including the issue of corruption in all its forms and manifestations and effects , which now attract the attention the issue of human society everywhere .
... Show MoreThe use of the word “war” alone raises horror and fear in the hearts of the recipients, especially if this war aimed at human’s life, his health and his future. It is the electronic advertising war among rival international companies that use cyberspace to create fear and horror in the hearts of the recipients because it connects the use of the product with human’s death or serious illness.
The problem of this research sheds light on the new uses of cyberspace which fucked by international companies to strike the interests of each other by displaying the defects of their products and its negative impact on citizen’s life. Despite the fact that those wars have opposed strongly, there are supporters for those wars. Their argu