Preferred Language
Articles
/
jeasiq-1318
The role of judicial accounting in improving the quality of financial reports
...Show More Authors

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45) individuals, The adoption of the questionnaire, which included (13) paragraph, The Conclusions were extracted using descriptive statistical methods (arithmetic mean, standard deviation), ,

Reached a set of results, which was the most important increase in demand for forensic accounting services at present because of the existence of real problems between the administration and stakeholders, which require the filing of lawsuits in the competent courts, And submitted the research under these Conclusions, A number of recommendations related to the results of the analysis, including the need to raise awareness about the importance of forensic accounting and its methods and technology among professionals, academics and researchers.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Air quality in the city of Baghdad in 2010
...Show More Authors

For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Audit Committees on Corporate Governance Effectiveness of Iraqi Special Banks (Filed Study)
...Show More Authors

Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
...Show More Authors

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 an

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Effect of COVID-19 on the Role of Renin Enzyme and ACE2 and Hormones in PCOS Females
...Show More Authors

Polycystic ovary syndrome (PCOS) is the most endocrine problem in women of regenerative age. PCOS women typically belong to an age and sex group which is at higher risk for severe coronavirus disease (COVID-19). COVID-19 targets cells through angiotensin-converting enzyme 2 (ACE2) receptor presents on cells in veins, lungs, heart, digestion tracts, and kidneys. Renin-Angiotensin System (RAS) over activity has likewise been described in metabolic disorders; type 2 diabetes mellitus (T2DM), and conditions shared by women with polycystic ovary condition. The point of this study is to know the job of renin and ACE2 in PCOS and coronavirus and its relationship with hormones and other metabolic parameters related. The study groups consist of 1

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (2)
Scopus Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
The role of social networking sites of Iraqi satellite channels in prioritizing the public “Field study for the public of Dhi Qar governorate
...Show More Authors

The study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
A New Measurement Scale for Evaluating Health-Related Quality of Life in Men with Prostate Cancer
...Show More Authors

Objectives: This study aimed to identify and study most properties of the specific and general health-related
quality-of-life (HRQoL) in prostate cancer patients, as well as creating a new measurement scale for assessing QoL
among prostate cancer patients.
Methodology: A cross sectional (descriptive) study was conducted to evaluate General Quality of life in patients
with prostate cancer. A sample of 100 prostate cancer patients from Al-Amal National hospital for cancer
management and Oncology Center in Baghdad Medical City. This study applied format of General World Health
Organization Quality of Life-BERF questionnaire. The methods used descriptive statistics to evaluate the General
QoL-Improvements, as well as inf

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Improving performance of the heads of academic departments at the University of Wasit in light of the administrative functions
...Show More Authors

            A field study aimed to improve  administrative performance of the Heads of Departments in Wasit University in light of the administrative functions, a questionnaire constructed was c of 38 items, as have been applied during the academic year 2014/2015 to a group of experts from the deans and assistants, professors and heads of departments using the Delphi method by two rounds the adoption rate of 90% and an agreement was numbered 30 experts and study reached important results have been analyzed and discussed according to fields of study, a planning, organization and direction.

View Publication Preview PDF
Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
“The role of parametric approach in design highest climatic performance buildings: local housing design patterns as a sample”
...Show More Authors

In light of increasing demand for energy consumption due to life complexity and its requirements, which reflected on architecture in type and size, Environmental challenges have emerged in the need to reduce emissions and power consumption within the construction sector. Which urged designers to improve the environmental performance of buildings by adopting new design approaches, Invest digital technology to facilitate design decision-making, in short time, effort and cost. Which doesn’t stop at the limits of acceptable efficiency, but extends to the level of (the highest performance), which doesn’t provide by traditional approaches that adopted by researchers and local institutions in their studies and architectural practices, limit

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Effective Leadership in Application of E-Human Resources Management System Applied research at Baghdad International Airport
...Show More Authors

The research acquires its importance by motivating the behavioural side of the employees to apply modern technology in the work, because of its great importance in increasing the efficiency of employees’ performance and excellence. The research was based on two main hypotheses to show the relationship and impact between the variables through the adoption of a questionnaire to collect data and information related to the research, which consisted of (50) people from administrators working at different levels, based on personal interviews and field visits to collect research data. The data collection process was subjected to statistical analysis using the statistical program (SPSS) (Statistical package for social science) to reach

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
The Role of the Passive Conditioning in Achieving Thermal Comfort in Temporary Hotel Units: سماح محمد طالب الدويك-سامي أبوطالب-محمد صابر
...Show More Authors

This research is based on monitoring the local and environmental technologies in the design of the temporary hotel units (nomadic tents) in the desert in the south of Jordan in order to air condition them in summer and winter, maintaining the Jordanian identity, that they are presented with the form and technologies of the age in order to get to the universality.
The research adopted the descriptive analytical method and the researcher conducted the analysis of SWOT specified for the analysis of the positive and negative aspects in the design of the temporary hotel units and comparing them with the case studies available in the chosen research area "the Jordanian golden triangle", through the elements of the case under study. The res

... Show More
View Publication Preview PDF
Crossref