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Should Iraq Adopt IFRSs?
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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

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Analytical Study of Metal Complexes Derived from 1,2-Bis-(4´-Amino-2´,3´- Dimethyl-1´- Phenyl-Pyrazolinyl)- Diimino Ethane
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       Six transition metal complexes of Cr (III), Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) were prepared using 1,2-bis -(4-Amino-2,3-dimethyl-1- phenyl-pyrazolinyl)-diimino ethane(L) as ligand.  These complexes were characterized by elemental analysis, magnetic susceptibility, UV/VIS and FT-IR spectroscopy. These data showed that the solid complexes of Mn(II), Co(II), Zn(II) were tetrahedral geometry, and Cr(III) was octahedral while the symmetry around  Ni(II) and Cu(II) ions with the new ligand were square planar of the formula [ML]Cl2 ,  M=Ni(II) and Cu(II).        

      A simple method for the determina

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Publication Date
Wed Jul 17 2019
Journal Name
Iraqi Journal Of Science
Induced callus from seedlings of Peganum harmala L. and studying harmine compound concentration in vitro and in vivo by GC analysis
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Plant tissue culture considers a benefit biotechnological technique for scientific research especially the production of undifferentiation callus cells and regeneration through suspension or static media. The seedlings of Peganum harmala was used as a source to produce callus mass in vitro in static media through different tissue culture media supplemented by varying combinations of plant growth regulators (PGR). The result illustrates that 2 mg/l of Kinitine with 0.5 mg/l of 2, 4-D was efficient to stimulate callus induction with percent 100% in stem and root of P. harmala and this combination gave a high fresh weight, 1954 mg in root and 1170
mg in stem and high dry weight in root and stem was 74.6

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Publication Date
Thu Dec 01 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Co(II) and Cd(II) Mixed-Ligands Complexes Prepared From N'-(4-methylsulfanyl-benzoyl)-hydrazine Carbodithioic Acid Methyl Ester; Synthesis and Physico-Chemical Characterisation
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This work is based on the synthesis of Cobalt(II) and Cadmium(II) mixed-ligands compounds obtained from the reaction of N'-(4-methylsulfanyl-benzoyl)-hydrazine carbodithioic acid methyl ester as a ligand and using ethylendiamine (en), 2,2'-bipyridine (bipy) or 1,10-phenanthroline (phen) as a co-ligand. The synthesis of ligand (HL) was based on multi-steps synthetic procedure. The reaction of 4-methylsulfanyl-benzoyl chloride with hydrazine gave 4-methylsulfanyl-benzoic acid hydrazide. This compound was reacted with carbon disulfide and potassium hydroxide in methanol to yield N'-(4-methylsulfanylbenzoyl)-hydrazine potassium thiocarbamate, which upon reaction with methyl iodide resulted in the formation of the ligand. A range of physico-chem

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Synthesis, Characterization and Study Electrical Conductivity of New Poly Thiadizole Derivatives, Silica Nanocomposites
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Heterocyclic polymers / silica nanocomposite one of important materials because of excellent properties such as thermal , electrical , and mechanical properties , so that hybrid nanomaterial are widely used in many fields, in this paper nanocomposite had prepared by modification of silica nanoparticals by using acrylic acid and functionalized the surface of nanoparticles, and using free Radical polymerization by AIBN as initiators and anhydrous toluene as solvent to polymerize functionalize silica nanoparticles with heterocyclic monomers to prepare heterocylic polymers / silica nanocomposite and study electrical conductivity , The nanocomposite which had prepared characterized by many analysis technique to study thermal properties such

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Scopus
Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Co(II) and Cd(II) Mixed-Ligands Complexes Prepared From N'-(4-methylsulfanyl-benzoyl)-hydrazine Carbodithioic Acid Methyl Ester; Synthesis and Physico-Chemical Characterisation
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This work is based on the synthesis of Cobalt(II) and Cadmium(II) mixed-ligands compounds obtained from the reaction of N'-(4-methylsulfanyl-benzoyl)-hydrazine carbodithioic acid methyl ester as a ligand and using ethylendiamine (en), 2,2'-bipyridine (bipy) or 1,10-phenanthroline (phen) as a co-ligand. The synthesis of ligand (HL) was based on multi-steps synthetic procedure. The reaction of 4-methylsulfanyl-benzoyl chloride with hydrazine gave 4-methylsulfanyl-benzoic acid hydrazide. This compound was reacted with carbon disulfide and potassium hydroxide in methanol to yield N'-(4-methylsulfanylbenzoyl)-hydrazine potassium thiocarbamate, which upon reaction with methyl iodide resulted in the formation of the ligand. A range of physico-c

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Standard Characteristics of (Philip Carter) Tests of Mental Agility Estimated According To the Classical Measurement Theory among University Students
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Abstract

The aim of the current research is to extract the psychometric properties of Philip Carter's tests (for mental agility) according to the classical measurement theory. To achieve these goals, the researcher took a number of scientific steps to analyze Philip Carter's tests (for mental agility) according to the classical measurement theory. The researcher translated Philip Carter's (mental agility) tests from English into Arabic and then he translated them conversely. For the purpose of statistical analysis of paragraphs of the Philip Carter tests (mental agility) to extract the psychometric properties, the tests were applied to a sample of (1000) male and female students who were selected by cluster sampl

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Engineering
Non-Linear Analysis of Laminated Composite Plates under General Out-Of-Plane Loading
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The theoretical analysis depends on the Classical Laminated Plate Theory (CLPT) that is based on the Von-K ráman Theory and Kirchhov Hypothesis in the deflection analysis during elastic limit as well as the Hooke's laws of calculation the stresses. New function for boundary condition is used to solve the forth degree of differential equations which depends on variety sources of advanced engineering mathematics. The behavior of composite laminated plates, symmetric and anti-symmetric of cross-ply angle, under out-of-plane loads (uniform distributed loads) with two different boundary conditions are investigated to obtain the central deflection for mid-plane by using the Ritz method. The computer programs is built using Ma

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Vibration Analysis of Laminated Composite Plate under Thermo- Mechanical Loading
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The present study focused mainly on the vibration analysis of composite laminated plates subjected to
thermal and mechanical loads or without any load (free vibration). Natural frequency and dynamic
response are analyzed by analytical, numerical and experimental analysis (by using impact hammer) for
different cases. The experimental investigation is to manufacture the laminates and to find mechanical
and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus,
longitudinal and transverse thermal expansion and thermal conductivity. The vibration test carried to
find the three natural frequencies of plate. The design parameters of the laminates such as aspect ratio,
thickness

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Sample Size on the Item Differential Functioning in the Context of Item Response Theory
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The current study examined the effect of different sample sizes to detect the Item differential functioning (DIF). The study has used three different sizes of the samples (300, 500, 1000), as well as to test a component of twenty polytomous items, where each item has five categories. They were used Graded Response Model as a single polytomous item response theory model to estimate items and individuals’ parameters. The study has used the Mantel-Haenszel (MH) way to detect (DIF) through each case for the different samples. The results of the study showed the inverse relationship between the sample size and the number of items, which showed a differential performer.

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Industrial Policy and Development in Developing Countries (The Proponents and the Opponents
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This paper aims to discuss and analyse the role and importance of implementing industrial Policy to promote industry and enhance economic development in developing countries. The paper discusses the economic justifications for using industrial policy as well as the criticisms leveled against it, for this purpose it analyses the ideas of two different approaches to industrial policy. The first held by the neo-liberals in the USA , who oppose the use of industrial policy and emphasise the role of the market in attaining economic development. The second, represented by many economists who support the use of industrial policy to promote industry and accelerate economic development, they justify their stand by pointing to the negative

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