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 Jun 20 1930
Journal Name
College Of Islamic Sciences
Public leave for modernists Its benefits and the judgment of its operation
...Show More Authors

2 The benefit of the leave of our time is the leakage and inclusion in the series of narrators of modern.
3 The leave is therefore permissible to narrate the hadeeth or other sciences from a sheik or sheiks, and not
the talk.
4 It is not necessary that the grantee of the leave has studied the student who is the holder of the leave.
5 - in which a great meaning is the sense of the recipient seeking blessing through the link
With attribution to our master Muhammad peace be upon him.

View Publication Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Finding the best estimation of generalized for failure rates by using Simulation
...Show More Authors

The statistical distributions study aimed to obtain on best descriptions  of variable sets phenomena, which each of them got one behavior of that distributions .  The estimation operations study for that distributions considered of important things which could n't canceled in variable behavior study, as result  this research came as trial for reaching to best method for information distribution estimation which is generalized linear failure rate distribution, throughout studying the theoretical sides by depending on statistical posteriori methods  like greatest ability, minimum squares method and Mixing method (suggested method).        

The research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 27 2018
Journal Name
Journal Of The College Of Education For Women
The uses of Iraqi women for Facebook and innovation made from them
...Show More Authors

The problem of research is to identify the uses of Iraqi women for Facebook and the motives of these uses and the innovations that have been achieved from them, in view of the increasing role-played by social networking sites in the lives of individuals in general and women in particular.The research seeks to identify the following: Identify the extent to which Iraqi women use Facebook and the usage motives and innovations achieved by the interviewees When they using Facebook. This study belongs to the descriptive studies that are interested in monitoring the characteristics of a particular phenomenon to identify its characteristics and characteristics.This study adopted the survey methodology to test the hypotheses of the study and how

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Calculation the number buildup factor of cylindrical samples for Brass, Copper & lead
...Show More Authors

The buildup factor of cylindrical samples (shields) for Brass, Copper & lead (Brass, Cu, Pb (was studied, where buildup factor were calculated with thickness between (0-12) m.f.p. for Co60 and Cs137sources with activities (30) & (41) MBq respectively , using scintillation detector NaI(T?) with (3"×3")volume .The results shows increases of buildup factor for low atomic number(Z) samples where the energy of radiation source was constant, also shows increases of buildup factor with decreases the energy of radiation source. An empirical equation was obtained using Matlab7 program this equation have agreements with most obtained data for 96%.

View Publication Preview PDF
Crossref
Publication Date
Mon Aug 06 2018
Journal Name
Indian Journal Of Applied Research
STATISTICAL METHOD FOR SOLVING TRANSPORTATION PROBLEMS OF USING THE PROGRAMMING LANGUAGE MATLAB
...Show More Authors

Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

... Show More
Publication Date
Mon Aug 01 2022
Journal Name
Inorganic Chemistry Communications
Study the application of new type green corrosion inhibitors for iron metal
...Show More Authors

Density functional theory (DFT) calculations were used to evaluate the capability of Glutamine (Gln) and its derivative chemicals as inhibitors for the anti-corrosive behavior of iron. The current work is devoted to scrutinizing reactivity descriptors (both local and global) of Gln, two states of neutral and protonated. Also, the change of Gln upon the incorporation into dipeptides was investigated. Since the number of reaction centers has increased, an enhancement in dipeptides’ inhibitory effect was observed. Thus, the adsorption of small-scale peptides and glutamine amino acids on Fe surfaces (1 1 1) was performed, and characteristics such as adsorption energies and the configuration with the highest stability and lowest energy were ca

... Show More
View Publication
Scopus (14)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Mon Feb 12 2024
Journal Name
Journal Mustansiriyah Of Sports Science
Standardization test for the measurement of offensive basketball composite skills(16) years
...Show More Authors

Summary of the researchThe style of playing in basketball, represented by the performance of complex movements as a result of the rapid movement and changing positions is one of the advantages of this game, which adds beauty and excitement to this game, so it was necessary for players to use forms of mobility and complex skills mixed with precision and speed, In the attack to overcome the difficult positions defenders are trying to impose on the attacking team.Complex offensive skills in basketball are difficult skills that a player can not easily perform so they need to be specially trained to handle those situations so that the player can use them in difficult situations.The research community represented a sample of Baghdad players for t

... Show More
Publication Date
Tue Sep 09 2014
Journal Name
Iosr Journal Of Mathematics (iosr-jm)
An Efficient Shrinkage Estimator for the Parameters of Simple Linear Regression Model
...Show More Authors

Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improving the Activity of NiO-NiFe2 Catalyst by Na2O for Phenol Synthesis
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Nov 28 2018
Journal Name
International Journal Of Engineering & Technology
Finite Element Analysis for The Response of URM Walls Supporting RC Slab
...Show More Authors

The aim for this research is to investigate the effect of inclusion of crack incidence into the 2D numerical model of the masonry units and bonding mortar on the behavior of unreinforced masonry walls supporting a loaded reinforced concrete slab. The finite element method was implemented for the modeling and analysis of unreinforced masonry walls. In this paper, ABAQUS, FE software with implicit solver was used to model and analyze unreinforced masonry walls which are subjected to a vertical load. Detailed Micro Modeling technique was used to model the masonry units, mortar and unit-mortar interface separately. It was found that considering potential pure tensional cracks located vertically in the middle of the mortar and units show

... Show More
Crossref (1)
Crossref