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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
Tue Jul 01 2025
Journal Name
Mastering The Minds Of Machines
The Impact of Transfer Learning and Pre-trained Models on Model Performance
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Performance Evaluation Strategy and its Impact on the Achievement of Organizational Effectiveness
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Abstract

The research aims to determine the impact of the strategy performance evaluation and of the Standards (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions (planning and setting goals, Exploitation of the Environment, achieve the goals, the ability to adapt, information management and communications) and the relationship between them, the problem of the research in the growing interest in the process of performance evaluation for organizations, the erroneous belief that the performance evaluation activity is useful, and the fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspecto

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
The strategy of spreading extremism and its impact on Egypt regional role
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ABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Visual analysis of the Kurdish women's dress and its impact on modernity
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A collection of pictures of traditional Kurdish women's national clothing and contemporary clothing was collected. A visit was also made to the city of Sulaymaniyah and the city of Halabja to find out the foundations of traditional clothing for the Kurdish regions and the impact of contemporary fashion on traditional dress. Which represents the culture and regionalism and reflects the picturesque nature of northern Iraq, and in order to complete the study, the parametric measurements of the clothes were analyzed and the graphs of the dress and its accessories were re-drawn to understand and make a comparison between them to study the clear influences and changes and examine the possibility of benefiting from them in sewing contemporary f

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Craniofacial Surgery
The Impact of Blast Implosions and Bullet Injury on Maxillary Air Sinus
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Background:

Successive waves and generations of terrorists attacked the Iraqis in the years following the fall of the regime in Iraq in 2003, after the US invasion of the country under the pretext of weapons of mass destruction. Hence, the Iraqi people enrolled in ongoing war with these armed groups which led to massive casualties due to blasts and missile injuries.

Mechanism of blasts injury can be classified into primary, secondary, tertiary, and quaternary. While bullet injuries can be classified into low and high-energy injuries, the type and severity of the injury will influence the type of management, together with facilities available in

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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
The Impact of Artificial Intelligence on English Language Learning Challenges and Opportunities
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
The Impact of Fear and Rational Appeal Scam Techniques on Individual Susceptibility
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Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between Growth and Economic Reformation in Iraq: Post 2003
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There were many ideas and opinions on the linkage between growth and economic reform  in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003                  &

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Publication Date
Mon Jan 01 2024
Journal Name
Scripta Medica
The value of dynamic contrast-enhanced MRI and diffusion-weighted sequence in the evaluation of endometrial lesions
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Background/Aim: Endometrial abnormalities represent a diagnostic challenge due to overlapping imaging features with normal endometrium. Aim of this study was to assess accuracy of dynamic contrast-enhanced and diffusion-weighted magnetic resonance imaging (MRI) in evaluation of endometrial lesions in comparison with T2 and to assess local staging validity and degree of myometrial invasion in malignancy. Methods: Forty patients with abnormal vaginal bleeding or sonographic thickened endometrial were recruited. MRI examination of pelvis was per-formed using 1.5 T scanner with a pelvic array coil. Conventional T1-and T2, dynamic contrast-enhanced (DCE) sequences and diffusion-weighted image (DWI) were performed. Results: Mean age of pa

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