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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Tue Apr 19 2022
Journal Name
Chemistryselect
A Continuous Flow Injection/Indirect Photometric Method for the Detection of Fosetyl Aluminum in Commercial Pesticide Formulations
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Abstract<p>Because of their Physico‐chemical characteristics and its composition, the development of new specific analytical methodologies to determine some highly polar pesticides are required. The reported methods demand long analysis time, expensive instruments and prior extraction of pesticide for detection. The current work presents a new flow injection analysis method combined with indirect photometric detection for the determination of Fosetyl‐Aluminum (Fosetyl‐Al) in commercial formulations, with rapid and highly accurate determination involving only construction of manifold system combined with photometric detector without need some of the pre‐treatments to the sample before the analysis such a</p> ... Show More
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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Visual intertextuality of normalization with Israel in websites of oriented satellite channels: An Analytical study of Al Hurrah Channel
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The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

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Publication Date
Mon Nov 17 2025
Journal Name
Al–bahith Al–a'alami
FACTORS AFFECTING WOMEN’S USE OF ELECTRONIC MARKETING ON SOCIAL MEDIA : (Field Study)
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The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
On the Split Mersenne and Mersenne-Lucas Hybrid Quaternions
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In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
Bahraini Parliamentary Elections and their Impact on the Popular
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الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of the Principal components and Partial least squares methods to estimate the parameters of the logistic regression model in the case of linear multiplication problem
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Abstract

  The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable.                                                                                  &nb

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Applied Engineering Science
Design and implementation of a smart home automation system based on global system for mobile communications
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Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Influence of water absorption on fatigue behavior for chopped and woven-glass-fibers-reinforced PMMA denture
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The influence of fiber orientation and water absorption on fatigue crack growth resistance for cold cure acrylic (PMMA) reinforced by chopped and woven -glass-fibers were investigated. A weight of 2 g for chopped fibers and the same weight for woven -glass-fibers (one layer) were used to prepare samples. Some of these samples would storage in dry condition; the others were immersed in water for 15 days. Fatigue test was carried out. The results shows that, for PMMA, the initial bending stress for dry specimen was 3.392 N/cm2 and the number of cycles were 1364, the initial bending stress for wet samples was 4.20 N/cm2, and the number of cycles was 2411. The samples would cut in two pieces because of the cracks would propagated fast during

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Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
Generation of Truly Random QPSK Signal Waveforms for Quantum Key Distribution Systems Based on Phase Coding
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In this work a model of a source generating truly random quadrature phase shift keying (QPSK) signal constellation required for quantum key distribution (QKD) system based on BB84 protocol using phase coding is implemented by using the software package OPTISYSTEM9. The randomness of the sequence generated is achieved by building an optical setup based on a weak laser source, beam splitters and single-photon avalanche photodiodes operating in Geiger mode. The random string obtained from the optical setup is used to generate the quadrature phase shift keying signal constellation required for phase coding in quantum key distribution system based on BB84 protocol with a bit rate of 2GHz/s.

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of Maximum Likelihood and some Bayes Estimators for Maxwell Distribution based on Non-informative Priors
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In this paper, Bayes estimators of the parameter of Maxwell distribution have been derived along with maximum likelihood estimator. The non-informative priors; Jeffreys and the extension of Jeffreys prior information has been considered under two different loss functions, the squared error loss function and the modified squared error loss function for comparison purpose. A simulation study has been developed in order to gain an insight into the performance on small, moderate and large samples. The performance of these estimators has been explored numerically under different conditions. The efficiency for the estimators was compared according to the mean square error MSE. The results of comparison by MSE show that the efficiency of Bayes est

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