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
Sat Aug 25 2012
Journal Name
Wireless Personal Communications
Multi-Objective Evolutionary Algorithm Based on Decomposition for Energy Efficient Coverage in Wireless Sensor Networks
...Show More Authors

Scopus (57)
Crossref (42)
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of loyal workers enhance market share center the human resource management strategies / field research in cellular telecommunication companies
...Show More Authors

The problem for the search to identify the role of loyal workers through (emotional loyalty, moral loyalty, continued loyalty) in enhancing the market share of the corporate center the human resource management strategies, namely (selection, training and development, and performance evaluation, and returns the system) for the parent company of cellular Allotsalat in Baghdad ,, and show the importance of research through the benefit to the company, through the importance of the search results, it draws the attention of decision-makers and those in charge of managing these human resources on the importance of those resources and work to develop them and keep them in order to increase their loyalty towards their organization and the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between the degree of economic freedom and foreign trade of selected developing countries for the period (1990-2005) *
...Show More Authors

Is a high degree of economic freedom an important part in the development of the economies of developing countries in the last decade of the twentieth century and the beginning of the twentieth century and the atheist. This is because a test subject (deltoid analysis of the relationship between the degree of economic freedom and foreign trade of selected developing countries for the period
( 1990 -2005) to determine the degree of economic freedom in foreign trade promotion in Singapore and Turkey. The research recommends a number of  recommendations, the most important is the responsibility of the Ministry of Planning in Iraq that is providing the necessary data for the Fraser Institute, the aim of increasing cooperation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((Human Resource Staffing Strategy and and its impact in the high performance A Field research in Ministry of Agriculture))
...Show More Authors

Abstract

were determine the problem of current research to answer the  question on the consciousness of the Ministry of Agriculture to adopt Staffing  strategy and identify the shortcomings  as the independent variable, represented by the three dimensions (recruitment , selection, placement) and its impact on high performance, as  dependent   variable is described  in  four dimensions (leadership, strategy, structure and processes, culture), in this research were  Used  analytical descriptive  style . This research aims to identify the correlation and impact  of Staffing strategy at high-performance in Ministry of Agriculture , To clarify the relationship between

... Show More
View Publication
Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Uptake of Three Pharmaceuticals by Beans (Phaseolus vulgaris L.) from Contaminated Soils: امتصاص ثلاثة انواع من الادوية بواسطة نبات الفاصولياء في التربة الملوثة
...Show More Authors

The ability of beans (Phaseolus vulgaris L.) to uptake three pharmaceuticals (diclofenac, mefenamic acid and metronidazole) from two types of soil (clay and sandy soil) was investigated in this study to explore the human exposure to these pharmaceuticals via the consumption of beans. A pot experiment was conducted with beans plants which were grown in two types of soil for six weeks under controlled conditions. During the experiment period, the soil pore water was collected weekly and the concentrations of the test compounds in soil pore water as well as in plant organs (roots, stems and leaves) were weekly determined.
The results showed that the studied pharmaceuticals were detected in all plant tissues; their concentration

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Impact of eccentricity and depth-to-breadth ratio on the behavior of skirt foundation rested on dry gypseous soil
...Show More Authors
Abstract<p>Gypseous soils are considered one of the most problematic soils. The skirted foundation is an alternative technology that works to improve the bearing capacity and reduce settlement. This paper investigates the use of square skirted foundations resting on gypseous soil subjected to concentric and eccentric vertical load with eccentricity values of 4, 8, and 17 mm in 16 experimental model tests. To obtain the results by using this type of foundation, a small-scale physical model was designed to obtain the load–settlement behavior of the square skirted foundation; the dimension of the square footing is 100 mm × 100 mm with 1 mm thickness, the skirt depth (<italic>D</italic></p> ... Show More
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Fri Jun 01 2018
Journal Name
مجلة مدينة العلم الجامعة
External Morphological Study of Tribolium castaneum (Herbst , 1797) (Coleoptera : Tenebrionidae) mid of Iraq
...Show More Authors

The study included the description of external body parts and the male genitalia for the male of rusty flour beetle Tribolium castaneum (Herbst,1797) and the studied was supported by illustrations

Publication Date
Fri Jul 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Physico-Chemical Factors of Water of Al-Husainia Creek, Karbala Province, Iraq
...Show More Authors

The study of important physico-chemical factors of water of Al-Husainia creek during the period of May 2005 till the end of April 2006 indicated that water temperature showed clear monthly fluctuations ranged from 10 C° during January to 33 C° during August. Dissolved oxygen values ranged from 5.5 mg/ml during August to 14.8 mg/ml during January. Slight monthly changes were noticed in pH values, ranged from 7.7 during May to 9 during January. Also, slight monthly changes were recorded in salinity values which ranged from 0.67 ppt during October to 0.91 ppt during May. Clear fluctuation occurred in turbidity values which ranged from 12 cm during April to 177 cm during January. From the above results, it is clear that Al-Husainia cre

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ISOLATION AND IDENTIFICATION OF INTESTINAL PARASITES FROM VEGETABLES FROM DIFFERENT MARKETS OF IRAQ.
...Show More Authors

This investigation was designed to determine the occurrence of intestinal parasites in fresh
vegetables(Apium graveolense, Lepidium aucheri and Allium porrum), from different markets
as a primary effort in Iraq. Eight genera and species of intestinal parasites appear in
vegetables, they were as follow: Echinococcus sp. 50%,Oxyuris equi 45%,Habronema sp.
45%,Parascaris equroum 31.6%,Strongyloides westrei 30%,Toxocara sp. 18.3%,Ascaris
lumbricoides 11.6% and Hymenolepis sp. 8.3% .The scarcity of fresh water has meant that
urban gardeners are increasingly irrigating their plots with wastewater. This poses a threat to
public health in addition of roaming dogs in open farms. All studied areas showed high rates
of eggs

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Male/Female Students’ Attitudes in the University College to Applied Sciences in Gaza Towards Learning Arabic Grammar Remotely in the Course of Arabic Language Requirement During Corona Pandemic
...Show More Authors

This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

... Show More
View Publication Preview PDF
Crossref