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
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Analysis of Climate Parameters as Indicators of Climate Changes in Central and Eastern Iraq: Khanaqin Climate Conditions as A Case Study
...Show More Authors

   The climate parameters of rainfall, and average of maximum and minimum temperature were investigated for the period of 2000-2019 in three stations in central and eastern Iraq (Baghdad, Diyala, and Kut provinces). Evidence of climate change was noticed from the results, reflected by decreased mean values of annual rainfall with increased mean of maximum and minimum temperature. In addition, the water balance and the climatic conditions were determined for Khanaqin station for the years 1981-2019. The analysis of Khanaqin climate parameters demonstrated total annual mean values of rainfall of 260.86mm and evaporation of 3119.59mm. The mean monthly relative humidity was 46.65%, sunshine was 8.39h/day, temperature was 23.36C

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (1)
Scopus Crossref
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Reservoir Characterization and Identification of Formation Lithology from Well Log Data of Nahr Umr Formation in Luhais Oil Field, Southern Iraq
...Show More Authors

The identification of a bed’s lithology is fundamental to all reservoir characterization because the physical and chemical properties of the rock that holds hydrocarbons and/or water affect the response of every tool used to measure formation properties. The main purpose of this study is to evaluate reservoir properties and lithological identification of Nahr Umr Formation in Luhais well -12 southern Iraq. The available well logs such as (sonic, density, neutron, gamma ray, SP, and resistivity logs) are digitized using the Didger software. The petrophysical parameters such as porosity, water saturation, hydrocarbon saturation, bulk water volume, etc. were computed and interpreted using Techlog software. The lithology prediction of Nahr

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 21 2017
Journal Name
Journal Of Entomology And Zoology Studies
Comparison study between a crude bacterial suspension and purified pseudomonal alkaline protease enzyme effect on the rabbit interleukin-2 bacterial keratitis
...Show More Authors

Preview PDF
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Domestic Violence and Extremism among the Young: A Field Study in the Madain Region
...Show More Authors

Young people represent the power and cornerstone of societies and their superiority is linked to their well-being. Their empowerment is as essential as the heart to the body, if it is corrupt, then the whole body is corrupt, and vice versa. The exposure to extremism and pressure from their families leads to violent acts and crimes for obtaining money through unknown organized bodies. This will drive them to fail in their life in an attempt to fulfill their most basic needs, which they have been deprived of by their families, the government, and other institutions. Therefore, governments should provide job opportunities for young people and provide entertainment centers, sports clubs, and family education centers that raise awareness of s

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Macton's Method for Developing Non-Linguistic Cognitive Sensory Skills for Autistic Spectrum Children
...Show More Authors

The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t

... Show More
View Publication Preview PDF
Publication Date
Mon May 27 2019
Journal Name
Al-academy
The Performance Variable of the Actor's Techniques in Postmodern Theater Shows: وئام وافي علي
...Show More Authors

The postmodern ideas and concepts have produced social, political and economic variables that have been affected by wars, crises, the role of globalization and the information revolution. They have created many variables in concepts and great variables in technological, artistic and cultural innovations. All these changes have contributed to changing the form of the theatrical show aesthetically and intellectually, which cast a shadow over the nature of the actor's performance who has become more demanding to change his performance and to find the mechanisms and new nature of work governing him corresponding to those variables and this prompted the researcher to adopt the subject (the performance variable of the actor's techniques in pos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
An Analysis of the Efficacy of Platelet-Rich Plasma Injections on the Treatment of Internal Derangement of a temporomandibular Joint
...Show More Authors

Background: A Temporomandibular joint (TMJ) internal derangement (TMJID) is a disruption within the internal aspects of the TMJ in which the disc is displaced from its normal functional relationship with the mandibular condyle, after which the articular portion of the temporal bone causes joint dysfunction, joint sound, malocclusion, and locking of the mouth. Conservative and invasive techniques can be used for the treatment of TMJID. A platelet-rich plasma (PRP) injection is a simple, less invasive surgical procedure for the treatment of internal derangement. The objective of this study was to evaluate the efficacy of PRP injections in decreasing or eliminating pain, clicking, and limitation of mouth opening in patients with TMJID after th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Extraction of Aloin from Aloe Vera plant and study its effect in Micronucleus Formation in Acute Lymphoid Leukemia
...Show More Authors

Aloin extracted into alcohol-rich phase with high extraction efficiency,
meanwhile majority polysaccharides, proteins, mineral substances and other
impurities were extracted into salt-rich phase. Partitioning of AQs[Anthraquinones]
is dependent on hydrophobic interaction, hydrogen bond interaction, and salting-out
effect in Aqueous tow –phase system [ATPS]. Aloin was partially purified by using
1-propanol [NH4] 2SO4, the use of this solvent showed high efficiency 90.61%
compared with other solvent [2-propanol and ethanol]. The concentration of aloin
detected by HPLC technique, which reached to 91.84% as focus turns out that there
is compatibility between the sample and the standard in shape and retention time

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
A Proposed Algorithm for Encrypted Data Hiding in Video Stream Based on Frame Random Distribution
...Show More Authors

     The science of information security has become a concern of many researchers, whose efforts are trying to come up with solutions and technologies that ensure the transfer of information in a more secure manner through the network, especially the Internet, without any penetration of that information, given the risk of digital data being sent between the two parties through an insecure channel. This paper includes two data protection techniques. The first technique is cryptography by using Menezes Vanstone elliptic curve ciphering system, which depends on public key technologies. Then, the encoded data is randomly included in the frame, depending on the seed used. The experimental results, using a PSNR within avera

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun May 27 2018
Journal Name
Journal Of Advanced Transportation
Accident Management System Based on Vehicular Network for an Intelligent Transportation System in Urban Environments
...Show More Authors

As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

... Show More
View Publication Preview PDF
Scopus (37)
Crossref (27)
Scopus Clarivate Crossref