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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

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
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Record Of The Specis Cyclops scutifer G. O. Sars (Cop epoda- Cyclopoida) And Study The Effect Of Food Quality On Its Life Cycle

 For the purpose of studying the effect of the quality of food on the growth and reproduction of crustaceans the type of Cyclops scutifer were used which ranked as the first record in Iraq and the test was bred and classification.  To find out the effect of the quality of food on this type it has been selected three groups of food. The first group was chlorophyll, the second group was chlorophyll with Paramecium and the third group was chlorophyll with larvae of mosquitoes in its early stages.   After collections the results and conduct statistical test (F test), the results found that the quality of food had great influence on the growth of animals and productivity the impact was clear on the stages of growth and transiti

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Audit Work Under Expert System

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of The College Of Languages (jcl)
Magic comparative study of the Old Testament mediator

Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Warning Messages of Jeanne DuPrau’sThe City of Ember to the World with Reference to Gil Kenan’s Film Adaptation: The Theory of Conspiracy

The City of Ember is a very interesting novel that is although intended for young readers, have so many layers and messages that are misunderstood. In this research, both the novel and the film adaptation are studied with the intent to decode the warning messages that the novelist and the director tried to introduce to the audience. The research studies four vital messages; the first message is that history repeats itself for the novel has many allusions to the history of Jews and their painful holocaust and even goes back in history the days of Moses and the Exodus, the second message tackles the conspiracy theory that states nothing happens by accident and that everything is planned and connected hence comes the third message

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The Graphic privacy in vector graphics design for children's publications

         The graphic privacy feature is one of the most important specifications for the existence of any type of design achievements alike, which is one of the graphic products with its multiple data, and from here the current research investigates the graphic privacy of vector graphics design with all its technical descriptions and concepts associated with it and the possibility of achieving it to the best that it should be from Where its formal structure in children's publications, where the structural structure of the current research came from the first chapter, which contained the research problem, which came according to the following question: What is the graphic privacy in the design of vector graphics in children's publ

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of policies and programs accordance with guide prepared by a dutch court of audit and the board of supreme audit (case study in wasit state company for textile industries)

Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Effects of Aqueous Extract of Cumin Seed (Cuminum cyminum) on the Structure and Function of Albino Rat Kidneys Treated with Dibutyl Phthalate

     This study was aimed to investigate the effects of Cuminum cyminum seed aqueous extract on the function and histological structure of rat kidney treated with dibutyl phthalate (DBP). Eighteen albino rats weighing 190-240g and aged 10-12 weeks were used for this study which went on for 28 days. The rats were divided into three groups (each with six animals): 1st  group: control rats were given food and tap water, 2nd group was given DBP (420mg/Kg. B.W.)  with tap water and diet, 3rd group were fed cumin plant orally at a daily dose of (200 mg/kg B.W.) and DBP (420mg/kg. B.W.) was given with drinking water and fed with diet daily. Kidney and liver function parameters were measured and hi

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Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Biology of the Copepod Ergasilus ogawai Kabata , 1992 Parasitic on Gills of Silurus triostegus at Garmat Ali River, North of Basrah City

During  the period from  September  1999 till  August  2000, a

tota l  of 194 catfish Silurus triostegus were collected from Garmat Ali river,    orth of Basrah city. Heavy infestation with Ergasilus ogawai was  recorded  on  the  gills  of  S.  triostegus  with  an  incidence  of infection approaching  98.9% while the average intensity of infection was 417. The highest intensity recorded was 1985.

The size of parasites and the shape of its cephalothorax and ovaries  changed according to the age. The monthly observations  on egg  production   indicated  multibree

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Publication Date
Sat Jul 13 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
The Effect of Systemic Proteolytic Enzymes on Postoperative Inflammatory Response and Quality of Life after Surgical Extraction of Impacted Mandibular Third Molar

Background: The surgical extraction of impacted third molar usually results in postoperative inflammation manifested as pain, facial swelling and trismus which may cause deterioration in the patient’s quality of life. Methods: This randomized controlled study included 56 patients indicated for surgical extraction of IMTM under local anesthesia. These patients were randomly assigned into two groups: a study group that included patients who received Tibrolin® postoperatively and a control group that did not. The predictor variable was whether to use SET or not. Pain measured by the pain numerical rating scale (NRS), facial swelling, and the degree of trismus were the outcome variables. The Arabic version of the Oral Health Impact P

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