Preferred Language
Articles
/
jeasiq-129
Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jul 01 2022
Journal Name
Journal Of Engineering
Influence of Stone Powder on the Mechanical Properties of Clayey Soil
...Show More Authors

In this experimental study, the use of stone powder as a stabilizer to the clayey soil studied. Tests of Atterberg limits, compaction, fall cone (FCT), Laboratory vane shear (LVT), and expansion index (EI) were carried out on soil-stone powder mixtures with fixed ratios of stone powder (0%, 5%, 10%, 15%, and 20%) by the dry weight. Results indicated that the undrained shear strength obtained from FCT and LVT increased at all the admixture ratios, and the expansion index reduced with the increase of the stone powder.

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Effects of internal Acoustic Excitation on the Improvement of Airfoil Performance
...Show More Authors

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Determination of the Toxicity of Fumonisin B1 on Male Albino Mice
...Show More Authors

Fumonisin B1 is a toxic compound produced by Fusarium verticillioides. Liver and kidney are the major organs considered target to FB1 toxicity that is characterized by apoptotic, necrosis, and regeneration. Thirteen local isolates of F. verticillioides isolated form maize samples that collected from local markets and silos in Baghdad. Morphological identification are occurred and confirmed by PCR and their ability to produce FB1 was detected using ELISA techniques, Thirty six male albino mice were divided into six groups. Each group orally gavaged with different concentration of FB1. After 24hours, all treated mice were examined to determine the concentration which killed half of animals and was considered as LD50, the remaining groups w

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Impact of Electrodes Material on the Properties of Atmospheric DBD Plasma
...Show More Authors

In this research, the effect of electrode material on the parameters of the produced DBD plasma was investigated. First, a non-thermal plasma was created by applying a 15 kV AC voltage between two electrodes and using a glass plate as a dielectric barrier in the design Dielectric Barrier Discharge (DBD) plasma system. The obtained plasma spectrum was analyzed using optical emission spectroscopy to calculate plasma parameters by the Boltzmann plot method. Electrodes made of copper, aluminium, and stainless steel were employed in this research. Electron temperature ( ) for copper, aluminium, and stainless steel was found to be (1.398 eV), (1.093 eV) and (1.009 eV), respectively.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Open Geosciences
Impact of wall movements on the location of passive Earth thrust
...Show More Authors
Abstract<p>The general assumption of linear variation of earth pressures with depth on retaining structures is still controversial; investigations are yet required to determine those distributions of the passive earth pressure (PEP) accurately and deduce the corresponding centroid location. In particular, for rigid retaining walls, the calculation of PEP is strongly dependent on the type of wall movement. This paper presents a numerical analysis for studying the influence of wall movement on the PEP distribution on a rigid retaining wall and the passive earth thrust location. The numerical predictions are remarkably similar to existing experimental works as recorded on scaled test models and ful</p> ... Show More
View Publication Preview PDF
Scopus (10)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The effects of Core-polarization on inelastic form factors of 10B
...Show More Authors

Inelastic transverse and longitudinal form factors of same parity have
been studied for B 10 nucleus in the frame work of the shell model for
many particles, by using He 4 as an inert core and the remaining
particles were distributed in 3 / 2 1 / 2 1p ,1p which form the model
space. The calculations of the present work based on the harmonic
oscillator potential with fixed size parameter (b). Here we use the
first order correction for the perturbation theory and the interaction
from Cohen-Kurath (CK). Adding the core-polarization effects to
form factors calculations gave a good agreement with the
experimental data. Calculations have been performed for the
transverse excited states of: (1 ,0 )at ( E  0.178M

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 30 2018
Journal Name
Al-kindy College Medical Journal
The Effectiveness of Calcaneal Drilling for Treatment of Resistance Cases of Plantar Heel Pain
...Show More Authors

Background: Plantar heel pain is a clinical syndrome characterized by pain and tenderness beneath the heel which is typically worse in the morning and improves after the first few steps in the day. It is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft tissue disorders. Objective: To evaluate the effectiveness of an operation of multiple drilling of calcaneum for resistant plantar heel pain syndrome. Methods: During the period from November 2012 to August 2016, 17 patients (17heels) were enrolled in a cohort clinical study at the orthopedic unit in AL-Sheikh Zayed and AlWassity Hospitals. Result: Drilling of the calcaneum is a simple procedure achieving 70.6% cure in resistant as

... Show More
Preview PDF
Publication Date
Sun Jun 09 2019
Journal Name
Al-kindy College Medical Journal
The Effectiveness of Calcaneal Drilling for Treatment of Resistance Cases of Plantar Heel Pain
...Show More Authors

Background: Plantar heel pain is a clinical syndrome characterized by pain and tenderness beneath the heel which is typically worse in the morning and improves after the first few steps in the day. It is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft tissue disorders.

Objective: To evaluate the effectiveness of an operation of multiple drilling of calcaneum for resistant plantar heel pain syndrome.

Methods: During the period from November 2012 to August 2016, 17 patients (17heels) were enrolled in a cohort clinical study at the orthopedic unit in AL-Sheikh Zayed and Al-Wassity Hospitals.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The incidence of thyroid malignancy in multinodulargoiter in Alkindy teaching hospital.
...Show More Authors

Back ground: The incidence of malignancy in multi-nodular goiter is thought to be low as compared with solitary thyroid nodule.
Objectives: Identifying incidence of malignancy in multi-nodular goiter.
Patients and Methods: This is a prospective study at Al-kindy teaching hospital from January 2013 to September 2015. 160 patient with multi-nodular goiter were included in the study (132females,28 males)  their ages ranged between 17-75 years with a mean age of 35.88 years. Each of the patients had special form of detailed information including history and physical examination ,results of investigations; all the patients had near total thyroidectomy. All the specimens were fixed in formalin and sent for histo-pathological evaluat

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Artistic and intellectual embodiment of the stream of consciousness approach in the film novelist: نهاد حامد ماجد
...Show More Authors

In the midst of the public narrative film , we discussed the issue of dealing with the current narrative more specialized which its future dimension form shift and twist on the level of construction narrative film in some of its diverse and renewable trends in its two ways theoretical and practical and non-give important implications for the modes of operation of the renewable narrative structures and the fact that the cinema is an arts which always open to ideas in neighboring fields and this come naturally as a result of the continuing intellectual and knowledge sharing between cinema and other science . our current research has already begun to address the issue in a stream of consciousness narrative structure film based on all that t

... Show More
View Publication Preview PDF
Crossref