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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
Mon Dec 19 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF MICROBIAL CONTAMINATION IN IMPORTED FROZEN CHICKEN THAT AVAILABLE IN LOCALLY MARKETS: DETECTION OF MICROBIAL CONTAMINATION IN IMPORTED FROZEN CHICKEN THAT AVAILABLE IN LOCALLY MARKETS
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The study was carried out to study the quality of 7 samples of imported frozen chicken that are available in locally markets. These samples were collected from Baghdad markets in June 2010. The results were showed that the all samples were not content the name of company and batch number one the labeling, while the microbial test refer to found contamination in all samples, but it in the limited of Iraqi standers specification for frozen chicken, also note Staphylococcus aureus in all samples, the samples C1 and C2 have Salmonella ohio, while not observe Coliform bacteria in all samples.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Value of Muscle Thickness of Lower Limbs in Detection of Diabetic Peripheral Neuropathy
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Background: Neuropathy stands out as the highest-prevalence diabetes-related complication, impacting no less than 50% of individuals with diabetes throughout their lifespan. As The most common reason for disability due to walking difficulties, foot ulcerations, and limb loss, DPN is worthy of study, and early diagnosis of DPN signs is required.

Objectives: This study aims to aid in the identification of diabetic peripheral neuropathy (DPN) by determining the muscle thickness of the lower extremities in patients with DPN.

Patients and Methods: The study included 24 subjects with diabetic peripheral neuropathy (DPN) and 25 individuals as a co

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Propagation Mechanisms for Surface Initiated Cracking in Composite Pavements
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The primary objective of this study was to identify the mechanisms for the development and propagation of longitudinal cracks that initiate at the surface of composite pavement. In this study the finite element program ANSYS version (5.4) was used and the model worked out using this program has the ability to analyze a composite pavement structure of different layer properties. Also, the aim of this study was modeling and analyzing of the composite pavement structure with the physical presence of crack induced in concrete underlying layer. The results obtained indicates that increasing the thickness of the asphalt layer tends to decrease the stress intensity factor, which may be attributed to the rapidly decrease of horizontal tensile st

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
(comparative analysis of phraseological units in the lexical-semantic field "on the material of Arabic and Russian languages"): (сопоставительный анализ фразеологических единиц лексико-семантического поля " на материале арабского и русского языков")
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Establishing the systemic character of vocabulary, its relationship with other language systems, their interdependence creates the possibility of a comprehensive scientific study and description of the lexical system of each language, as well as contrastive comparative studies of several languages, including their phraseological composition.

It is known that not all words-components of phraseological units are equivalent in their role in the formation of the semantic content of phraseological units. In this regard, it is necessary to introduce the concept of a lexical dominant. To this we include words, which are kind of centers around which the entire semantic complex of phraseological units, the entire set of its words-componen

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Paleoenvironmental Conditions of the Harur Formation (Early Carboniferous), Northern Iraq: Insights from Mineralogy and Elemental Geochemistry
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    The early Carboniferous Harur Formation from the Ora outcrop section of northern Iraq consists of black shale, calcareous shale and carbonate. The mineralogical and geochemical investigations (major and trace elements) of the black shale and calcareous shale units have been conducted to evaluate paleoenvironmental conditions including paleoclimate, paleoredox conditions, paleoproductivity, sedimentary rate, and to evaluate their effects on organic matter accumulation. The geochemical proxies such as the Chemical Index of Alteration (CIA), A-CN-K plot, Sr/Cu ratio, and the relation between the ratio of Ga/Rb and Sr/Cu suggest moderate to intense chemical weathering under humid conditions. The Rb/K and Sr/Ba ratios indicate a freshw

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Publication Date
Fri Mar 31 2023
Journal Name
Iraqi Geological Journal
History Matching of Reservoir Simulation Model: a Case Study from the Mishrif Reservoir, Buzurgan Oilfield, Iraq
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In petroleum reservoir engineering, history matching refers to the calibration process in which a reservoir simulation model is validated through matching simulation outputs with the measurement of observed data. A traditional history matching technique is performed manually by engineering in which the most uncertain observed parameters are changed until a satisfactory match is obtained between the generated model and historical information. This study focuses on step by step and trial and error history matching of the Mishrif reservoir to constrain the appropriate simulated model. Up to 1 January 2021, Buzurgan Oilfield, which has eighty-five producers and sixteen injectors and has been under production for 45 years when it started

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Paleoenvironments and Sequence Stratigraphy of the Turonian-Lower Campanian Succession at Majnoon Oil Field, Southern Iraq
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The Turonian-Lower Companian succession at Majnoon Oil Field is represented by the Khasib, Tanuma, and Saadi formations. Four major paleoenvironments were recognized within the studied succession, there are: Shallow open marine environment, shoal environment, deep marine environment, and basinal environment. They reflect deposition on a carbonate platform of homoclinal ramp setting. The studied succession represents two second order supersequences (A) and (B). Supersequence (A) includes both the Khasib and Tanuma formations. The Saadi Formation represents cycle (B). These second order cycles can be divided each into two third order cycles, This subdivision may reflect the effect of eustacy being the major controlling factor of cycles dev

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PETROLOGY AND PROVENANCE OF THE NATURAL STONE TOOLS FROM Al-DALMAJ ARCHAEOLOGICAL SITE, MESOPOTAMIAN PLAIN, IRAQ
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Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

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Publication Date
Tue Dec 01 2020
Journal Name
Marine And Petroleum Geology
Chemical and isotope composition of the oilfield brines from Mishrif Formation (southern Iraq): Diagenesis and geothermometry
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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Description of A new Species Belong to the Genus Hemicypris Sars , 1903 (Crustacea/Ostracoda ) from Iraq
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 The present study introduces description of a new species of class Ostracoda genus Hemicypris Sars, 1903. External morphological characters particularly shape, size and structure of left and right valves of carapace and body appendages were discussed and illustrated. Locality and date of collection were given.

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