Preferred Language
Articles
/
WhfqfpMBVTCNdQwC1tQq
Designing A Quality Costing System In Commercial Banks (Applied Research In The Investment Bank Of Iraq)
...Show More Authors

Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 31 2024
Journal Name
Iraqi Geological Journal
Distribution of Environmental Isotopes 18O and 2H in Water Resources in the Al-Taji Area, Northern Baghdad, Iraq
...Show More Authors

In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
Evaluating the Potentials of Individual Lending Instructions (in Housing Fund Law) to Support Housing Finance Policies in Iraq.
...Show More Authors

Iraqi economy has grown rapidly. Iraqi citizen, therefore, should be very much involved with the comprehensive development after his long patience. Such development should begin with him and his family to get the housing commodity, which is indeed not a cheap one.                                                          

  In this regard, the Iraqi legislator drew attention to the necessity of issuing housing finan

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 10 2024
Journal Name
Humanities And Social Sciences Communications
The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
...Show More Authors
Abstract<p>This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a</p> ... Show More
View Publication
Scopus (10)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Evaluation of Educational Quality Management and the Way to Improve It in the College of Education for Women at the University of Baghdad from the Teachers’ Point of View
...Show More Authors

The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation and Characterization of Triterpenoid Saponin Hederacoside C. Present in the Leaves of Hedera helix L. Cultivated in Iraq
...Show More Authors

Hedera helix L. plant belongs to the family Araliaceae that provide a host of bioactive compounds (mainly saponins) of important biological activities, like spasmolytic, secretolytic, anti-inflammatory, and antibacterial activities. Literature survey revealed that there was no previously study concerning H. helix L. which is cultivated in Iraq, so we decided to carry out this study which include extraction, isolation, purification and identification of biologically important triterpenoid saponin hederacoside C from leaves of H. helix L. Extraction of hederacoside C was carried out using two methods; in the first method maceration  was done with methanol 99.8% and in the second method soxhlet extraction wit

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Ecological survey of aquatic macrophytes in Al-Huwaizah Marsh southern of Iraq after inclusion in the world Heritage list
...Show More Authors

Scopus (6)
Scopus
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Challenges of applying IFRS 16 to the Iraqi environment and its role in improving Financial indicators of economic units Applied to the General Company of Iraqi Airways
...Show More Authors

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 22 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Analysis of the content of the applied fifth grade chemistry book according to life skills
...Show More Authors

The current research aims to analyze the chemistry books for the preparatory stage according to life skills for the academic year (2019-2020) and to know the life skills contained in the chemistry books for the preparatory stage through the following two questions:1-What life skills should be available in the content of chemistry books prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year(2019-2020). 2-What is the percentage of life skills included in the content of chemistry textbooks prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year (2019-2020). To achieve the objectives of the resea

... Show More
Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
...Show More Authors

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Towards completion of state construction : stations in legitimacy of contemporary Iraqi political system
...Show More Authors

The power of the state in Iraq has been influenced by legitimacy, which may have resembled the belt of transmission, affecting the rule of law and social cohesion. The emergence of the political system may have come about as a result of balancing the competing forces within society today as a basis for collective action. The country's march in Iraq was not a result of a series of gradual transitions such as the established ones. For almost a century, there was an extraordinary succession of succession. At each of the three stages of the state there was an internal or external change. They change or disintegrate and others appear. Social and economic conditions may change or the society is exposed to external invasion or our ideas are imp

... Show More
View Publication Preview PDF
Crossref