Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from its national Unified Accounting System (UAS) to International Financial Reporting Standards (IFRSs). The investigation used a qualitative research approach including two research methods. For archival resources to the accounting system and the pressure to change, content analysis was used. To ascertain the views of persons of significant importance, In-depth semi-structured interviews were conducted with academics, managers, consultants, CFO, CAO, and accounting professionals in Iraq based on the New Institutional Theory (Isomorphism) was used to analyze the interview transcripts. The results revealed that the current situation in Iraq is an example of institutional isomorphism, specifically coercive isomorphism by the World Bank and IMF; mimetic isomorphism by the IOCs and normative isomorphism by the Big 4 accounting firms. Further, this study highlights the need for further research into the impact o
Astragalus mesogitanus is a new recorded species for Iraqi flora, from Onobrychium genus section, was collected from Erbil district, all morphological features were described in details as well as some micromorphological character as the trichomes and were provided with dimensions and plates, section key was also updated which illustrated the importance of standard (corolla) trichomes in species identification. Keywords: Astragalus, Fabaceae, Iraq, New record, Onobrychium, Trichomes.
Introduction/Aim. Roughly six percent of all malignancies diagnosed in children are malignant bone tumors. They have a dramatic effect on psychological status of children and their families. The aim of the study was to analyze the clinico-pathological features of bone tumors in Iraqi children and to assess response to treatment, outcome, and survival. Patients and methods. Over an eleven-year period, a retrospective study was done for children with bone tumors conducted on patients data that included a battery of pre-treatment investigations including a complete blood count, serum electrolyte, hepatic, and renal profile, bone marrow aspirate and biopsy, fine-needle aspiration, and imaging studies. Results. Data of 41 children with b
... Show MoreThe state did not witness the emergence of independent bodies because of the nature of the ruling regimes that were characterized by political tyranny represented by the king at the time, as is the case with Greece and the Greeks and Persia and the Romans and others. As for the Islamic state, which emerged later, it saw the emergence of what looks like independent bodies that we see today, There was the so-called Diwan Al-Hesba and the Ombudsman's Office as an independent body from the Islamic State, which operated independently to support the oppressed and the equitable distribution of financial resources, even though it was headed by well-known governors of justice and honesty. A state in the modern era, many countries, especially in E
... Show MoreThere are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth. The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects. In additio
... Show MoreEnvironmental factors that damage plant cells by dehydrating them, such cold, drought, and high salinity, are the most common environmental stresses that have an impact on plant growth, development, and productivity in cultivated regions around the world. Several types of plants have several drought, salinity, and cold inducible genes that make them tolerant to environmental challenges. The purpose of this study was to investigate several species in
Stable isotopic technique and hydrochemistry was used in studying the water resources interaction of near Haditha Reservoir area, western Iraq. Throughout the study area, 14 groundwater samples (Bashina, Zwachi springs and Wells), 8 surface water samples from the study area, and 7 spring samples were analyzed for 2H and 18O stable isotopes and hydrochemical analysis. In this study, the temperature, altitude and continental effects on the isotopic composition of rain water in Iraq were studied. The climate of the study area is classified as semi-arid to arid region. The results show a variation in the isotopic values of Haditha reservoir and Euphrates river. This variation is due to the effect of the low surface area and the
... Show MoreThis is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci
... Show MorePhysicians are infrequently selected to serve in the yearlong role of Jefferson Science Fellow (JSF) as senior science advisor for the US Department of State or the United States Agency for International Development. The authors discuss the role of a JSF in promoting “science diplomacy” from the perspective of one alumnus, who sites examples of ongoing, long-term collaborative projects including one focusing on medical education reform in Iraq that would not have been possible without the JSF program. More than 3 decades of political and social unrest, terrorism, the internal displacement of millions of Iraqi citizens, the arrival of Syrian refugees, international sanctions, and the effect of fluctuating oil prices that fund education i
... Show MoreIn this research, the geotechnical properties of the soil profile in Hilla city within Babylon Governorate in the middle parts of Iraq are described. The geotechnical data at the specific sites were collected from some geotechnical investigation reports performed at some selected locations. This article is devoted to studying the distribution of soil properties (the physical and mechanical) in the horizontal and vertical directions. Moreover, a correlation between different physical and mechanical properties is performed. The correlation is executed using statistical analysis by Microsoft Excel Software (2016). From the regression results, it was found that the nature of the soil is c