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jeasiq-1316
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss and at the same time indicator to earning management.

This research aimed to present and analysis the requirement of IFRS 9 regards impairment, in addition to implement these requirement and show its effect on earnings management of sample of Iraqi listed private banks using loan loss provision model.

The research had several findings; the most important is decrease the earning management practice for the sample of Iraqi listed private banks after implementing IFRS 9 regards impairment. Also, the research had suggest several recommendations, the most important is urged the officials at the Central bank of Iraq and those whom preparing the laws, instructions and guidelines the necessity of amendment the guidelines that currently in use to be reconciled with the requirements of IFRS 9 (financial instruments) and harmony with the Iraq environment for these standards, in addition to, provide the required requirement.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
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In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Taxonomy of Memory Usage in Swarm Intelligence-Based Metaheuristics
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Metaheuristics under the swarm intelligence (SI) class have proven to be efficient and have become popular methods for solving different optimization problems. Based on the usage of memory, metaheuristics can be classified into algorithms with memory and without memory (memory-less). The absence of memory in some metaheuristics will lead to the loss of the information gained in previous iterations. The metaheuristics tend to divert from promising areas of solutions search spaces which will lead to non-optimal solutions. This paper aims to review memory usage and its effect on the performance of the main SI-based metaheuristics. Investigation has been performed on SI metaheuristics, memory usage and memory-less metaheuristics, memory char

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Design and Development of Smart List: A Mobile App for Creating and Managing Grocery Lists
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Research in consumer science has proven that grocery shopping is a complex and distressing process. Further, the task of generating the grocery lists for the grocery shopping is always undervalued as the effort and time took to create and manage the grocery lists are unseen and unrecognized. Even though grocery lists represent consumers’ purchase intention, research pertaining the grocery lists does not get much attention from researchers; therefore, limited studies about the topic are found in the literature. Hence, this study aims at bridging the gap by designing and developing a mobile app (application) for creating and managing grocery lists using modern smartphones. Smartphones are pervasive and become a necessity for everyone tod

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An exploratory study of history-based test case prioritization techniques on different datasets
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In regression testing, Test case prioritization (TCP) is a technique to arrange all the available test cases. TCP techniques can improve fault detection performance which is measured by the average percentage of fault detection (APFD). History-based TCP is one of the TCP techniques that consider the history of past data to prioritize test cases. The issue of equal priority allocation to test cases is a common problem for most TCP techniques. However, this problem has not been explored in history-based TCP techniques. To solve this problem in regression testing, most of the researchers resort to random sorting of test cases. This study aims to investigate equal priority in history-based TCP techniques. The first objective is to implement

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Language Teaching & Leaning Problems at the Iraqi university level: Image & Reality
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Language Teaching & Leaning Problems at the Iraqi university level: Image & Reality

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Publication Date
Tue May 10 2016
Journal Name
Iraqi New Medical Journal January
Which medical specialty do I choose? The answer of Iraqi graduated doctors working in Basra
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OBJECTIVE: To determine the preferred specialties of graduated medical doctors working in Basra, and determine the factors behind their preferences. METHODS: The study was conducted in 38 primary health care centres and seven hospitals in Basra from January-June 2014. A cross-sectional study was adopted with the use of a self-administered questionnaire form. Two hundred ninety six graduated doctors were agreed to participate. Chisquare test and logistic regression were used to test the association between deciding a future speciality and influencing factors. RESULTS: The most preferred specialties were radiology and ultrasound, gynaecology and obstetrics, surgery, internal medicine, dermatology and paediatrics. Clinical specialties were sta

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
Relationship between Chronic Hepatitis B Virus and Pathogenicity of Celiac Disease in the Iraqi Patients
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To determine the relationship between chronic hepatitis B virus and autoimmune celiac disease, seventy five patients with chronic hepatitis B virus of ages (8-70) years have been investigated and compared with 50 healthy individuals. All the studied groups were carried out to measure antiGliadin antibodies IgA and IgG by ELISA test and anti-reticulin antibodies IgA and IgG by IFAT. There were significant elevation (P<0.05) in the concentration of AGA IgA and IgG antibodies compared to control group. The prevalence of AGA antibodies IgA and IgG was 8% and 9.33% respectively. There were a highly significant differences (P<0.01) between studies groups. The prevalence of antireticulin antibodies ARA IgA and IgG was 6.67% and 4.0% respectively i

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Publication Date
Fri Jun 28 2024
Journal Name
Arab World English Journal
The Relationship between Willingness to Communicate in English and Psychological Adjustment of Iraqi EFL Learners
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The current research aims to examine the willingness to communicate and psychological adjustment of Iraqi EFL undergraduate students. To achieve the main aim, a sample of 100 male and female Iraqis’ undergraduate students studying English as a foreign language was chosen randomly from two different public colleges in Baghdad city for the academic year 2023-2024. Two scales have five Likert alternatives of 17 and 16 items developed by McCroskey & Richmond (1990) and Wais (2010), respectively were administered to the research sample to collect the needed data. The results revealed that Iraqi EFL undergraduate students have a willingness to communicate in the English language. Iraqi EFL undergraduate students have a good level of

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Publication Date
Sat Jun 27 2020
Journal Name
Asian Journal Of Civil Engineering
Using measured mile method to quantify the loss of labor productivity in Iraqi construction site
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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Investigating the Influence of Precursor Concentration on the Photodegradation of Methylene Blue using Biosynthesized ZnO from Pometia pinnata Leaf Extracts
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The ZnO nanoparticles were synthesized at various precursor concentrations i.e. 0.05, 0.1, and 0.5 M by biosynthesis method based on Pometia pinnata Leaf Extracts. Initial nanoparticle concentration influenced the optical bandgap, shape, and structure of nanoparticles. The photodegradation process was carried out under UV illumination. The efficiency of MB degradation was determined by measuring the decrease in MB concentration and by analyzing the optical absorption at 663 nm recorded by UV-Vis spectroscopy. Results showed that the biosynthesized ZnO nanoparticles exhibited efficient photodegradation of MB, with a maximum degradation rate of 80% after 90 minutes of exposure to UV-C light. The study highlights the potential of Pometia pi

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