Preferred Language
Articles
/
Pxf58JABVTCNdQwCPJGk
Should Iraq Adopt IFRSs?
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Apr 01 2020
Journal Name
Iraqi Geological Journal
LATE CAMPANIAN-MAASTRICHIAN GASTROPODA FROM BEKHME FORMATION, NORTHERN IRAQ
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Jan 01 2014
Journal Name
The Saudi Journal For Dental Research
Oral cancer trends in Iraq from 2000 to 2008
...Show More Authors

Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

... Show More
View Publication
Scopus (15)
Crossref (7)
Scopus Crossref
Publication Date
Mon May 02 2022
Journal Name
Lark Journal
Iraq Wars: From A literary text to Social Context
...Show More Authors

This article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th

... Show More
Publication Date
Sun Jan 30 2022
Journal Name
Gsc Advanced Research And Reviews
Review of Coronavirus disease- 2019 (COVID-19) in Iraq
...Show More Authors

The severe acute respiratory syndrome coronavirus 2 (SARS-CoV 2) or 2019 novel coronavirus (2019-nCoV) is quickly spreading to the rest of the world, from its origin in Wuhan, Hubei Province, China. And becoming a global pandemic that affects the world's most powerful countries. The goal of this review is to assist scientists, researchers, and others in responding to the current Coronavirus disease (covid-19) is a worldwide public health contingency state. This review discusses current evidence based on recently published studies which is related to the origin of the virus, epidemiology, transmission, diagnosis, treatment, and all studies in Iraq for the effect of covid-19 diseases, as well as provide a reference for future research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Harold pinter and Iraq: An analysis of war(2003)
...Show More Authors

0

View Publication Preview PDF
Publication Date
Wed May 18 2016
Journal Name
Al-academy
Music Jawq military in Iraq: زينب صبحي عبد البياتي
...Show More Authors

Was and military music still in Iraq whatever tributary of Music, where contributed Brphi Iraqi music musicians, authors and composers of musicians skilled and qualified teachers, was, and still have a big role in the growth and prosperity and progress of contemporary Iraqi music through active and vital role and make a lot of musical tenders excellence in various military and civilian walks of life whether it be in the days of war or peace.As it is the military music schools and the main source of the most important in the education of these machines and training. Therefore occupies the military musicians in Iraq prestigious and important, particularly in the Iraqi National Symphony Orchestra started the forefront of the musical instrum

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MICROFCIES OF TEL HAJAR FORMATION IN SOUTH-WEST IRAQ
...Show More Authors

The Tel Hajar formation in the studied area has been divided into five microfacics units:

1) Fine hiogenic dolomite facies.

2) Sandy rich dolomite facies.

3) Dolomite diagenetic facies.

4) Recrystal1ized wackestone in microfacies.

5) Mudsione facies.

Microfacics reflect shallow marine water with open Circulation in the lower part of the formation and the environment of the upper is enclosed between upper tide and tide. The most important diagenesis was recrystallization and spary calcite deposit inside fossils chambers and pores.

View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
Developing Crisis Management System for Construction Projects in Iraq
...Show More Authors

Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies l

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Mon Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anatomical features of Fraxinus ornus L. growing in Iraq
...Show More Authors

Fraxinus ornus L. is considered as a special species that is frequently planted as a decorative tree in most of the country. The cross-sections of the root and stem are circular in shape and in the secondary growth stage, the vascular tissue in the root and stem consists of secondary xylem in radial rows and the type of vessels in the xylem are ring pours wood. Epidermal cells of leaves undulate on the upper and lower side, hairs are uniseriate and unicellular and the stomata appeared in the abaxial surface only is anomocytic type. The vertical-section of blade leaf includes upper epidermis and lower epidermis followed by the palisade layer and spongy layers. The cross-section of petiole horseshoe shape and the vascular bundles are cover

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Checklists of Parasites Stray Cats Felis Catus of Iraq
...Show More Authors

The literature reviews  of  all  reports  of  parasites  fauna cats  Felis  catus  in  Iraq species of including 15 protozoa (Babesia spp., Crptosporidium spp., C. muris, C.  parvum, Cytauxzoon felis, Eimeria cati, Entamoeba spp., Giardia sp., Giardia spp., Isospora ssp., I. felis., I. rivoltaLeishmania tropica and Toxoplasma gondii), five trematoda  (Heterophyes  aequalis,    H.  heterophyes, Opisthorchis  felineus, O. tenuicollis  and  Paragonimus  killicotti

... Show More
View Publication Preview PDF
Crossref (1)
Crossref