The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
Economics / University of Mosul
Abstract
The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:
Is there a significant effect of consumption culture on marketing deception? &n
... Show MoreThis day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values
... Show MoreThe research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
... Show MoreLying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children
... Show MoreTraditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of
... Show MoreA field experiment was carried out at the research station of the College of Agriculture - Wasit University / Kut, during the fall season 2021 in soil with texture (sandy mixture) using the RCBD design in the arrangement of splintered plates and with three replications, to study the effect of spraying different combinations of organic emulsion (Appetizer) and NPK nano fertilizer with urea fertilizer on the growth of synthetic cultivars of yellow corn. The main panels included three synthetic varieties of yellow corn (Fajr1, Sumer and Baghdad3), which symbolized by (V1,V2,V3) in sequence, while the secondary panels included five fertilization treatments in which mineral fertilizer (urea) was used 46% nitrogen with the full recomme
... Show MoreThe ability of single and mixed bacterial culture to utilize Dora-refineries petroleum wastes was compared. Pseudomonas aeruginosa and Serratia ficaria mixed culture consumed the wastes better than the single bacterial cultures. The highest log. number of viable cells in mixed culture was 6.842 , while in single bacterial cultures it was 6.683 and 5.631, respectively. after 3 days in API medium containing the refinery wastes. The effect of some environmental conditions on the degradation of petroleum wastes was studied included aeration , NaCl concentration , pH and temperature. The growth of bacteria in the agitated culture was higher than stagnant culture the log. of cell no. was 6.021 in the first culture. The h
... Show MoreThe research problem identified to impose question followingDoes the abstract style role in the backs of visual attraction in modern textile designs?The research aims to reveal the role of the external design in modern women's textile designs printed, design and develop foundations for practical purposes to achieve visual attraction through abstract style used in the design of modern women's fabricsIn regard to the second quarter, which contained the theoretical framework and previous studies, it was included in the board three sections, the first section included the concept of abstraction, while the second section included in place of attraction and infrastructure design, In regard to the third topic was concerned with the concept of m
... Show MoreA d.c. magnetron sputtering system was designed and fabricated. The chamber of this system is consisted from two copper coaxial cylinders. The inner one used as the cathode and the outer one used as anode with magnetic coil located on the outer cylinder (anode). The axial behavior of the magnetic field strength along the cathode surface for various coil current (from 2A to 14A) are shown. The results of this work are investigated by three cylindrical Langmuir probes that have different diameters that are 2.2mm, 1mm, and 0.45mm. The results of these probes show that, there are two Maxwellian electron groups appear in the central region. As well as, the density of electron and ion decreases with increases of magnetic field strengths.