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
Background: Domestic violence against women is a public health problem that affects more than one third of all women globally. It includes any physical, sexual or emotional abuse imposed upon women within family relationships. Several studies in Iraq demonstrated that domestic violence has been increasing over the past two decades.
Objective: Determine the prevalence of domestic violence against pregnant women and factors associated with it.
Patients and methods: A total of 345 pregnant women were included in a cross- sectional study conducted during the period from July - November 2018. They were selected through multistage random sampling from four Primary Health Care C
... 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 MoreBackground: Social phobia is common among adolescents. It can have a negative impact on school achievement.
Objctives: to study prevalence of social phobia among secondary school students and its impact on school achievement.
Methods: A total of 500 secondary school students were included in the study. They were randomly chosen from 8 schools for boys and girls in Babil city. Social phobia inventory (SPIN) was used to assess the presence of social phobia, and success or failure in the past year was used as indicator for school achievement.
Results: Social phobia prevalence among students was 32.4%. It was more common among females and students from rural areas. Students with social phobia had failed more frequently than those wi
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 MoreIn this study, different oil fields in Mesopotamian basin, southern Iraq (Siba, Zubair, Nahr - Umr, Majnoon, Halfaya, Kumait, and Amara) were selected for studying burial history. PetroMod software 1D was used for basin constructing and to evaluate burial history of the basin. Results showed that in the upper Jurassic to the Recent, Mesopotamian Basin exhibited a complex subsidence history over a period of about 152 Ma.There are different periods of subsidence: high, moderate, and slow. High subsidence occurred at upper Jurassic- mid Cretaceous and at Miocene due to Tectonic subsidence. Slow subsidence occurred at upper Cretaceous and moderate subsidence at Paleogene. In the upper Jurassic, rapid subsidence is driven under the effect of
... Show MoreThe Buzurgan oil field is one of the most important oil fields border in southern Iraq.
Adjacent to the Fauqi and Abu Ghirab oil fields common with Iran. The 3D seismic data showed the structural and stratigraphic of the Buzurgan oil field, where the results showed that the structure is an anticline fold with two structural domes separated by a saddle, the northern culmination is shallower and less deformation. Thirty-one faults were detected and most of them at the south part of the field which are small while the north faults are larger.
The present work provides a list of all amphibians and reptiles recorded from Iraq up to 2014. It includes 115 species (105 species of reptiles and 10 species of amphibians) dating back to 25 families (20 families of reptiles and 5 families of amphibians). Conservation status of each species was mentioned.
The anatomical study showed the epidermis leaves of Ricinus communis L.glabrous and withparacytic pattern, also the midrib of leavescomposedfrom a pyramidal shapearea with a circular tip like ascamel humpfrom the upper side consisting of supported collenchyma tissue, and the cross section of leaf petiole formed as an ovate shape as for the cross section of stem was a circular, also observed many druces crystaland aleuron grains that are spread in the cortex area. Pollen grain appeared under a scanning electron microscope that tricolporate, either the surface pattern was reticulate and the shape of pollen grain prolate spheroidal to subprolate
The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity. Both the IMF have adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.
In Iraq in spite of
... 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