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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
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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 Jul 29 2018
Journal Name
Iraqi Journal Of Science
Environmental assessment of heavy metals in surface and groundwater at Samarra City, Central Iraq
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Urban Samarra City is characterized by high population density and wide variation in land use, has led to many environmental problems, for this purpose the environmental assessment became an urgent need for surface and ground water at study area. Three water samples from Tigris River   and six  groundwater samples were collected and analyzed for heavy metals  as Fe, Mn, Zn, Cd, Cu, Co ,Pb, Ni, Cr, As, Mo, Hg, Al, Li, Be, Se, V, U, Sr. Most heavy metal concentrations have shown higher level than standards, such as  Fe, Mn, Cd, Pb, Ni, Cr, As, Mo, Hg, Al ,Li ,Be, Se, V,  that might be due to anthropogenic activities such as  agricultural and the heavy  use of fertilizers, besides other activities amo

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Demonstration of Net Solar Radiation Geographical Behavior Revers Correlation with Relative Humidity in Iraq
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      It is common that extraterrestrial solar radiation Ra value lessen due to the interaction with atmosphere components to result a net solar radiation Rn value about one third of Ra for most measurements on earth. Net solar radiation had major impact on air temperature (To) value statement. So, its estimation is crucial for analyzing the interaction of (atmosphere-vegetation-soil).

Many methodologies available for this aim directly (with radiometer) or indirectly (with air temperature-based formula or soil plus air temperatures-based formula). The peak influences of global warming phenomenon were in eighties decade of the last century, yielding Iraq Rn rates to get cl

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Petrophysical Properties and Digenetic Evolution of Shuaiba Formation in Nasiriyah Oil Field, Southern Iraq
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     Shuaiba Formation is a carbonate succession deposited within Aptian Sequences. This research deals with the petrophysical and reservoir characterizations characteristics of the interval of interest in five wells of the Nasiriyah oil field. The petrophysical properties were determined by using different types of well logs, such as electric logs (LLS, LLD, MFSL), porosity logs (neutron, density, sonic), as well as gamma ray log. The studied sequence was mostly affected by dolomitization, which changed the lithology of the formation to dolostone and enhanced the secondary porosity that replaced the primary porosity. Depending on gamma ray log response and the shale volume, the formation is classified into three zone

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
A Comprehensive Case Study of a Frontal Mineral Dust Storm in spring over Iraq
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Dust storms are among the most important weather phenomena in Middle East. The Shamal dust storms are dominated across Iraq and the whole Middle East, especially in summer. However, frontal type of dust storms is possible in winter and spring. In this research, a comprehensive case study was conducted to a dust storm that occurred on 20 March 2016 from many perspectives: synoptic, satellite imagery, dust concentration analysis, visibility reduction, and aerosol optical depth. The study shows that the dust storm initiated inside Syria and moved eastward with the movement of the front. Dust concentrations and aerosol optical depth were also discussed that simulate the dust storm over Iraq in a reasonable way with some differences. The dust

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
A Molecular Investigation of Phytoplasma (Candidatus Phytoplasma) Infecting Arabic Jasmine (Jasminum sambac) in Iraq
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This study was conducted to investigate phytoplasma causing a virescence disease on Arabic jasmine Jasminum sambac based on microscopy and molecular approaches. Samples were collected from symptomatic Arabic jasmine plants grown in nurseries in Baghdad-Iraq. Specimens from infected plants were prepared and Dienes stained for light microscopy examination. Phytoplasma were detected in infected plants by polymerase chain reaction (PCR) using P1/P7 and SecAfor1/SecArev3 Candidatus Phytoplasma specific primer sets. Light microscopy test showed symptomatic Arabic jasmine plants were phytoplasms infected when phloem tissues were stained with a dark blue color. PCR test confirmed the symptomatic plants were phytoplasms infected when SecAfor1/Sec

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Paleoceanographic Conditions of Neo-Tethys Deposits in Northeast Iraq (Shiranish Formation) by Geochemical Proxies
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     Geochemical proxies provide detailed information on depositional environment and diagenetic processes. The main objectives of the present study are the evaluation of the paleoenvironment and diagenetic conditions of selected three sections of the Shiranish Formation (Late Campanian-Maastrichtian) in Dokan-Sulaymaniyah, Kurdistan Region, northeast of Iraq. The major and some trace elements were analysed by X-Ray Fluoresces. These geochemical results showed a positive correlation of SiO2, Al2O3, Fe2O3, MgO and TiO2 between each other due to the influence of detrital influx from the active oceanic margins and thrust belts of the northeast Arabian Plate. The terrigeno

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Age and Growth of Varicorhinus trutta (Heckel) in Tigris River at Salahuldin Province, Iraq
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Age and growth of a population of Varicorhinus trutta (Heckel) from Tigris river at Salahuldin province have been investigated during the period from September 1999 to August 2000. A total of 156 fishes were collected from two stations at Tigris river using small meshed gill nets. The age data revealed that the species under investigation reached to a maximum age of seven years and approximately 46 cm long. The population of this species in Tigris river at the sites of study was dominated by 3 and 4 years classes. There were no marked differences in growth or longevity between the sexes. Determination of length-weight relationship revealed that the growth of both sexes in the species under investigation was allometric and the values of b

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Publication Date
Fri Sep 04 2020
Journal Name
Al-kindy College Medical Journal
Epidemiological Characteristics of Animal Bite Cases Recorded by Case based Surveillance in Iraq 2012
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Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Phylogenetic Analysis of Klebsiella pneumoniae Isolated from Nosocomial and Community Infection in Diyala, Iraq
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     The biological diversity of Klebsiella pneumoniae (K. pneumoniae) has widely been reported to be associated with pathological progress in severe nosocomial and community-acquired infections. 250 clinical specimens included sputum, urine and swabs from wound and burns samples were collected from Al-Batool Teaching Hospital (38.4%), Baqubah Teaching Hospital (61.6%) and private laboratories in Baqubah and Diyala, Iraq. Positive rates of nosocomial acquired infection were sputum 98%, urine 96%, and swabs from wound and burns 94%, while positive rates of community acquired infection were sputum 60%, urine 60%, and swabs wound and burns 30%. Positive rates of nosocomial and community acquired infections were 96% and 48%, res

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Petrophysical Evaluation of Mauddud Formation in Selected Wells from Ratawi Oil Field, Southern Iraq
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    The objective of this paper is determining the petrophysical properties of the Mauddud Formation (Albian-Early Turonian) in Ratawi Oil Field depending on the well logs data by using interactive petrophysical software IP (V4.5). We evaluated parameters of available logs that control the reservoir properties of the formation, including shale volume, effective porosity, and water saturation. Mauddud Formation is divided into five units, which are distinguished by various reservoir characteristics. These units are A, B, C, D, and E. Through analyzing results of the computer processed interpretation (CPI) of available wells, we observed that the main reservoir units are B and D, being distinguished by elevated values of eff

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