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
Tue Oct 16 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Isolation and Detection of Candida tropicalis from Aborted Placenta in Al-Najaf city/Iraq
...Show More Authors

Background: Candida tropicalis is one of the most causes of vulvovaginal candidiasis (VVC) in women. Systemic candidiasis and candidemia may also occur in pregnancies. Objective: This study was carried out to detect and isolate of this yeast from aborted placenta, which may cause severe complications such as spontaneous abortion. Materials and methods: Fresh aborted placenta were collected and washed by normal saline to remove the blood. Then, cut it into portions and place it in test tube containing 5 ml of normal saline. Finally, shake for 10 minutes, after that, cultured for microbial isolation. Isolation and detection were done by some conventional methods with Api candida and CHROMagar. Results: The results showed that four iso

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 01 2013
Journal Name
Zanco Journal Of Medical Sciences
Epidemiology of viral hepatitis B and C in Iraq: a national survey 2005-2006
...Show More Authors

Background and objective: Viral Hepatitis Type B&C is serious public health challenge throughout the world.Hepatitis B and C viruses still remain to be the major causes of chronic hepatitis.It is estimated that around 350-400 million people in the world are chronic carriers of HBV, which represents approximately 7% of the total populationwhereas infection with HCV is found in approximately 3% of the world population, which represents 160 million people. Hepatitis B infection has a wide range of seroprevalence in the Mediterranean countries ranging from intermediate (=>2% ) to high prevalence ( =>7%). World Health Organization estimated a prevalence rate for HCV infection of about 4.6% in Eastern Mediterranean in 1999. During the eightieths

... Show More
View Publication
Crossref (18)
Crossref
Publication Date
Thu Mar 18 2021
Journal Name
Egyptian Journal Of Chemistry
Investigation of the Influence of Membrane Type on the Performance of Microbial Fuel Cell
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon May 09 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Choosing the Planning Aggregate Production strategy of the Organization of service - A Case Study in Baghdad hotel: Choosing the Planning Aggregate Production strategy of the Organization of service - A Case Study in Baghdad hotel
...Show More Authors

Constitute a planning problem on the basis of personal experience and self-governance in the service organizations away from quantitative scientific method in planning an anchor and a platform, who made a recent research study, analysis and interpretation through scientific methodology adopted which formed its contents, The research aims to identify the true reality of production planning in service organizations, specifically in the Baghdad Hotel as a society to look, in order to assess the best strategy through the standard cost of the strategies of tracking and settlement to cope with developments on services demand changes, Search results confirmed that the settlement rates of production strategy is the best strategy in accordance wi

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of High Performance Work Systems in Achieving the Entrepreneurship in University Field – Analytic Research in College of Business Administration/ University of Baghdad
...Show More Authors

 

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Study of Ability of Local Ninivite Rocks in Purification of Drinking Water
...Show More Authors

This study is conducted to verify the efficienecy of local Ninivite rock when used in the treatment of drinking water in plants operating currently in the country in order to develop the situation of these stations to cope with the increase in population. Also, this will limit the pollutian which are increasing in the country's rivers.

(Euphrates and Tigris). These rivers are the sources to feed all water treatment plants in the country. The idea is the develop or the modify these stations by replacing part of top layer of sand filters used in these stations with Ninivite rock to operate as filters composed of two medium. The efficiency of this rock is compared with other materials used successfully worldwide in this area, such a

... Show More
View Publication Preview PDF
Publication Date
Thu Aug 01 2013
Journal Name
Micron
Computational investigation of electron path inside SEM chamber in mirror effect phenomenon
...Show More Authors

View Publication
Scopus (7)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Liver Enzymes, Oxidative Stress and Vitamin D3 in Psoriatic Patients
...Show More Authors

     Psoriasis is one of the skin’s chronic inflammatory diseases. Psoriasis etiology isn’t exactly known. Recently, it has been suggested that the imbalances in oxidant-antioxidant status happening because of the increase in reactive oxygen species production (ROS) and/or deficient function regarding the antioxidant system might be included in psoriasis pathogenesis. The major goal is to evaluate the antioxidant defense status in patients experiencing psoriasis and oxidative stresses represented by malondialdehyde (MDA) level and evaluate liver enzymes and vitamin D3. There are some tests of biochemical parameters and vitamins (GSH, MDA, VitD3, SOD, GPx, CAT, AST, ALT, and ALP) are conducted on 35 patients experiencing psoriasi

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of South Asian Federation Of Obstetrics And Gynaecology
Effect of Leptin Level in Pregnancy Complicated by Preeclampsia and Pregnancy Outcome
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effect of Omega-7 against Doxorubicin-Induced Cardiotoxicity in Male Rats
...Show More Authors

Background: Doxorubicin is considered one of the most effective anticancer drugs, yet it is use is limited by its side effect mediated by the generation of reactive oxygen species. Omega-7, an antioxidant has shown to have a cardioprotective effect.

Aim of the study: evaluate a possible protective effect of omega-7 against doxorubicin-induced cardiotoxicity in male rats.

Methods: twenty-eight male rats were divided into 4 groups (7 for each group).  Group 1 (Negative control): healthy animals received normal saline orally as the vehicle for eight successive days and were sacrificed on day 9. Group 2 (positive control): animals that r

... Show More
View Publication Preview PDF