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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
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Social Manifestation in India in the Islamic period
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The Social life contain an important side from the inherited Civilization to any
nation, is distinguished by activity and zeal. The old Indian is characterized with
closed and solidify socilal systems. This state had its influences on the activities of the
social movment. It astonished the conquered mushins – Arab to the India from the end
of the first centuny A.H we tried to change it by good works and made them become
aware, so this made radical active in the social India in Islamic period which is form
humanbeing nobilitie and their active deal in the society.

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Effects of Sandy Soil-structure Interaction on the Natural Period of RC Building Frames
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Abstract<p>Building natural period, T, is a key character in building response for wind and seismic induced forces. In design practice, the period, T, is either estimated from empirical relations proposed by the design codes or determined from analytical or numerical models. The effect of the soil-structure interaction is usually neglected in the design practice and analysis models. This paper uses a sophisticated finite element simulation to investigate the effect of soil-structure modeling on the fundamental period of RC buildings subjected to wind and seismic induced forces. A typical interior building frame has been imitated using the frame element for beams and columns with constrains to mo</p> ... Show More
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Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Openness and the Degree of Impact on Engagement Learner Department of Architecture Case Study
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        This paper concerns with openness concept in contemporary learning environment, which ranges from physical characters to its relation with learning efficiency and its output. Previous literatures differ to clear the effect of openness on the engagement between learner within themselves, and with this kind of spaces. Engagement means: active participation, the ability of making dialogue, self-reflection and the ability to explore and communicate with them and
within learning space. Research roblem was: The lack of knowledge about the effect of Openness on learner engagement with learning spaces. The two concepts were applied on three types of learning spaces in the Department of the Architectu

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Effects of Bedding Types on the Behavior of Large Diameter GRP Flexible Sewer Pipes
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Flexible pipes, such as GRP pipes, serve as effective underground infrastructure especially as sewer pipeline. This study is an attempt for understanding the effects of bedding types on the behavior of large diameter GRP flexible sewer pipes using three dimensional finite element approaches. Theoretical and numerical analyses were performed using both BS EN 1295-1 approach and finite element method (ABAQUS software). The effects of different parameters are studied such as, depth of backfill, bedding compaction, and backfill compaction. Due to compaction, an increase in the bedding compaction modulus (E’1) results in a reduction of both stresses and displacements of the pipe, especially, for well compacted ba

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Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Effects of MWCNTs on the Tensile Properties and Thermal Conductivity of BaTiO3 /Epoxy Nanocomposites
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This research studied the effects of modified BaTiO3 (BT) nanoparticles with coupling agent γ-APS (0.5wt. %) on the tensile and thermal conductivity of epoxy nanocomposites with respect to content (0.25, 0.5, 0.75, 1, 3 and 5wt. %). Multiwall carbon nanotubes (MWCNTs) at different concentration (0.2, 0.4, 0.8 and 1 wt. %) were added to the BaTiO3/epoxy nanocomposites. The influence of MWCNTs on the tensile properties and thermal conductivity was investigated. The tensile strength and Young’s modulus of BaTiO3/epoxy nanocomposites film were increased at up to 3 wt. % of added BT, but  adding BT at more than 3 wt.% decreased the strength of epoxy. The tensile strength was increased with incre

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Influence of chemical and physical conditions on the production of bacteriocin by Aeromonas hydrophila
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Aeromonas hydrophila have been isolated as a cause of a cute gastroenteritis in 23 (5.6%) of 410 patients. Other bacterial enteropathogens have been isolated from 387 patients with diarrhea, were 19 different strains. A. hydrophila occurred more commonly in children with acute diarrhea, the results showed that 18(78.26%) isolates of A. hydrophila found in children under 10 years old ,distributed to 10(43.47%) in male and 8(34.78%) in female ,and in adults with diarrhea 5 (21.73%). In the other hand, we noticed frequency of isolation was higher in male 14(60.86%) when compared with 9(39.14%) in female. Six strains of A. hydrophila have been observed to have bacteriocin activity against 12 of 23 different A. hydrophila ,as well as Staphy

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Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Influence of Aluminum Doping on Structural Films)Thin 3O2and Optical Properties of (Bi
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      In this research, the structural and optical properties were studied for Bi2O3 and Bi2O3: Al  thin  films  with   different  doping   ratios  ( 1, 2, 3 ) %  ,  which  were  prepared  by  thermal evaporation  technique under  vacuum , with  thickness  ( 450 ± 20 ) nm  deposited  on  glass substrates  at  room  temperature ( 300 ) K , Structural   measurements by ( XRD)  techniques demonstrated   that  all   samples  prepared   have  polycrystalline  structure   with  tetragonal structure and  a preferred orientation  [ 201 ]   the &n

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Influence of Gold Concentration on the Main Detection Parameters of Ge-Au Photoconductive Detector
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Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.

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Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum
SEASONAL ABUNDANCE OF THIRD INSTAR LARVAE OF FLIES (ORDER: DIPTERA) ON THE EXPOSED CARCASSES
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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Impact of phosphate ester addition on the cytotoxicity of heat cured denture base material
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This study aims to evaluate and compare the cytotoxicity and biocompatibility of a modified heat-cured acrylic denture base material containing 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME) with those of nonmodified PMMA. Discs with a diameter of 12 mm and a thickness of 2 mm were prepared using a heat-cured PMMA denture base material and divided into control and experimental groups. The experimental group was modified with 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME). The modified and nonmodified materials were tested via FTIR, and the effect of modification on surface roughness was evaluated with AFM. An in vitro test was conducted to examine the cytotoxicity and biocompatibility of heat-cured acry

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