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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 Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic management accounting and its impact on the competitive advantage in Jordanian industrial companies
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This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha

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Publication Date
Fri Sep 08 2023
Journal Name
Hammurabi Journal For Studies
The Impact of the Political Process on Government Stability in Iraq After 2003
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The research in the variables of the political process and government stability tried to show the impact of the political process on political stability first, and then on government stability second, given that the political process that was established in 2005 was aimed at achieving legitimacy, and its most prominent tools are elections, leading to achieving political stability, including government stability. The issue of governmental stability is one of the important issues in Iraq, but it has not been achieved, as a result of several factors, including problems in political action, as the political process has not succeeded in leading Iraq to stability.

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Publication Date
Fri Feb 01 2019
Journal Name
Meta Gene
Cytokine gene variations and their impact on serum levels of IFN-γ, IL-2, IL-4, IL-10 and IL-12 among Iraqi Arabs
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Publication Date
Sat Feb 18 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Knowledge, Perception, and Reporting Practices of Healthcare Providers about Adverse Events Following the COVID-19 Vaccination in Iraq(Conference Paper )#
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  Routine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation of Total Productive Maintenance (TPM) for industrial establishments and their impact on operational strategy: applied research in a sample of industrial companies
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The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Effect of leadership patterns on the phenomenon of jop burnout among employees at Baghdad College of Economic Sciences University
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This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Budget Programs and Performance away to enhance the control in government economic units
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     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
The Significance of the Folk Symbols and Their Influence on The National Identity (Chosen samples from the Contemporary Iraqi Pottery): زينب كاظم صالح
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The contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Science And Research (ijsr)
The Linear Delay Fourth Order Eigen-Value Problems Solved By the Collocation Method
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of accounting responsibility in the success of the reform of financial and administrative / applied research in high School
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The reform process is a dynamic process going on, especially the administrative and financial reform, which contributes to the work and directing operations towards success and continuous development, which requires determining the validity and the responsibility and the rights and duties of all officials in the school settings (within the formations educational institutions) for the purpose of reducing the administrative and financial corruption, and then ensure management efficient and effective way by taking advantage of the physical, financial and human resources available to achieve the greatest benefit at the lowest cost to the fact that the follow-up performance on an ongoing basis in accordance with the specific of powers

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