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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
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The use of serum Amylase as a predictive factor for mortality in Perforated Duodenal Ulcer
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serum amylase occurs in cases of perforated peptic ulcer partly as a result of increase leakage of pancreatic enzymes rich fluid from the perforation site with subsequent absorption by peritoneal lymphatics & partly due to damage of pancreases by digestive enzymes that spilled through the perforation.
Objectives: To determine the significance of abnormally high level of serum amylase in patients undergone operation for PDU, to study the factors that tend to bring about elevated serum amylase level in these patients.
Patients and Methods: A prospective study of 250 patients with perforated duodenal ulcer (PDU) at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investig

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Publication Date
Sun Dec 01 2013
Journal Name
Toxicon
Methods for simultaneous detection of the cyanotoxins BMAA, DABA, and anatoxin-a in environmental samples
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Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
Statistical Study of Nuclear Energy Levels for 6 Particles in The Nuclear N82 Model Space
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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Efficiency For The N749 Dye contact with TiO2 In Dye Sensitized Solar Cell
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In this research, we investigate and evaluate the efficiency of a hetero junction N749-  device based on a simple donor-acceptor model for electron transfer. Electron transfer from a photo-excited N749 sensitized into a wide-band gap  is the basic charge separation in dye-sensitized solar cells, or "DSSCs". Due to the understanding of the current of the DSSCs functioning mechanism, the energy levels of the hetero junction N749-  device surrounded by DCM solvent as polar media must be continuum levels. The current-voltage (J-V) characteristics of the N749- device are calculated in two concentrations at room temperature (T=300 k) and 100   irradiation. The fill factor and efficiency of the device are found to be 0.134 and 6.990 for con

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Flame Atomic Emission and Colorimetric Methods for the Determination of Cephalexin Monohydrate in Pharmaceutical Preparations
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We propose two simple, rapid, and convenient spectrophotometric methods which are described for the determination of cephalexin in bulk and its pharmaceutical preparations. They are based on the measurement of the flame atomic emission of potassium ion (in the first method) and colorimetric determination of the green colored solution at 610 nm formed after the reaction of cephalexin with potassium permanganate as an oxidant agent (in the second method) in basic medium. The working conditions of the methods are investigated and optimized. Beer's law plot shows a good correlation in the concentration range of 5-40?g ml-1. The detection limits are 2.573,2.814 ?g ml-1 for the flame emission photometric method and 1.844,2.016 ?g ml-1 for colo

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Fatigue Characterization for Composite Materials used in Artificial Socket Prostheses with the Adding of Nanoparticles
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Abstract<p>The prostheses sockets use normally composite materials which means that their applications may be related with the human body. Therefore, it was very necessary to improve the mechanical properties of these materials. The prosthetic sockets are subjected to varying stresses in gait cycle scenario which may cause a fatigue damage. Therefore, it is necessary or this work to modify the fatigue behavior of the materials used for manufacturing the prostheses sockets. In this work, different Nano particle materials are used to modify the mechanical properties of the composite materials, and increase the fatigue strength. By using an experimental technique, the effect of using different volu</p> ... Show More
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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Gamma radiation induced changes in the optical properties of CdTe thin films for dosimetric purposes
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The effect of 0.662MeV gamma radiation on the optical properties of the CdTe thin films was studied. 300nm thickness of CdTe samples were irradiated with doses (10, 20, 30,60krad) in room temperature. The absorption spectra for all the samples were recorded using UV- Visible spectrometer in order to calculate the energy gap, width of localized states and optical constants(refractive index, extinction coefficient, real and imaginary parts of dielectric constant). The optical energy gap was found to decrease from (1.53 to 1.48 eV), while the width of localized states increased from (1.34 to 1.49 eV) with the increasing of radiation dose. The behavior of energy gap with the irradiation dose makes the material a good candidate for dosimetry

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Fixed Point Theory for Study the Controllability of Boundary Control Problems in Reflexive Banach Spaces
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      In this paper, we extend the work of our proplem in uniformly convex Banach spaces using Kirk fixed point theorem. Thus the existence and sufficient conditions for the controllability to general formulation of nonlinear boundary control problems in reflexive Banach spaces are introduced. The results are obtained by using fixed point theorem that deals with nonexpanisive mapping defined on a set has normal structure and strongly continuous semigroup theory. An application is given to illustrate the  importance of the results.

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Publication Date
Sat Jun 01 2024
Journal Name
Iaes International Journal Of Artificial Intelligence (ij-ai)
A novel fusion-based approach for the classification of packets in wireless body area networks
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This abstract focuses on the significance of wireless body area networks (WBANs) as a cutting-edge and self-governing technology, which has garnered substantial attention from researchers. The central challenge faced by WBANs revolves around upholding quality of service (QoS) within rapidly evolving sectors like healthcare. The intricate task of managing diverse traffic types with limited resources further compounds this challenge. Particularly in medical WBANs, the prioritization of vital data is crucial to ensure prompt delivery of critical information. Given the stringent requirements of these systems, any data loss or delays are untenable, necessitating the implementation of intelligent algorithms. These algorithms play a pivota

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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of Construction Engineering And Management
Identification, Quantification, and Classification of Potential Safety Risk for Sustainable Construction in the United States
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