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jeasiq-1357
Transer towards economic substance over the legal form and its role in improving the quality of financial reporting.
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The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting system and in line with the objectives of the economic plan of a central nature, which negatively affects the credibility and quality of financial reporting  , And thus reflected on the decisions of other users of financial reports, Therefore, the research aims to highlight the concept of economic substance over the legal form, among the most prominent standards are the two (IAS Inventory & lease IFRS 16) The research has shown a contrast between the substance and form Through the beneficiaries, accounting organization, the basis of the theory, the basis of measurement, disclosure requirements, flexibility, orientation , representativity, objective, setting standards, professional judgment, imposition of currency value, expression, Management, capital preservation.

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of School Administration in Achieving Educational and Learning Goals as Seen by Educational Supervisors in the Stage of Basic Education
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This study aimed to identify the role of school administration in achieving educational and learning goals from the point of view of educational supervisors in the stage of basic education. The descriptive method was adopted. As for the sample size, it has reached (59) educational supervisors. A questionnaire consisting of 29 paragraphs divided into four areas was used. The data were statistically analyzed on the Chi-square test, the percentage, and the mono-variance analysis. The result showed that the school administration contributes to achieving educational goals. It also works to solve problems in democratic ways, and in modern methods, there are differences in the criteria for choosing the headmaster. The study recommended that sch

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measurement of Government Debt Indicators and the most Its important Effects in Iraq for The period of 1990 – 2013
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Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Human Development and Economic Growth: An Empirical study of Jordan
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 AbstractThis study aimed to demonstrate the impact of human development on economic growth in Jordan during the period (1980-2014), Where some  diagnoses tests were applied, the results of these tests concluded that the standard models used in the study were free of statistical problems, and hence ordinary least squares (OLS) standard has been used as a tool for analysis to get efficient and unbiased estimates to parameters according to the theory of Gauss Markov.

The results showed that there is a strong and positive impact of human development represented by the Human Development Index (HDI) on economic growth in Jordan represented by the average of real productivity of the Jordanian worker (

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Publication Date
Thu Jun 13 2019
Journal Name
Al–bahith Al–a'alami
The role of radio advertising in promoting purchasing decisions of Iraqi citizens
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This research aims to identify the role of radio advertising in promoting purchasing decisions of Iraqi audiences, especially that the placement of the announcement through the Iraqi radio stations dealt with a little of Iraqi researchers, and the goal of the research to know the extent of public exposure to the radio advertising through Iraqi radio and patterns of exposure,disclosure of the reasons for public hearing of the radio advertisement, identifying the most important factors influencing the decision to buy in the radio advertisement, this research is descriptive in terms of type as the researcher used the survey method,questionnaire and scale for data and information collection, the sample was selected according to the purp

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The role of teachers in Sociology In the development of creative thinking for students stage Middle school section of the literary In Karkh II schools From the perspective of the teachers and the students themselves
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This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of peptidoglycan in the pathogenesis of Staphylococcus saprophyticus in mice
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The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
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  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
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The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((Human Resource Staffing Strategy and and its impact in the high performance A Field research in Ministry of Agriculture))
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Abstract

were determine the problem of current research to answer the  question on the consciousness of the Ministry of Agriculture to adopt Staffing  strategy and identify the shortcomings  as the independent variable, represented by the three dimensions (recruitment , selection, placement) and its impact on high performance, as  dependent   variable is described  in  four dimensions (leadership, strategy, structure and processes, culture), in this research were  Used  analytical descriptive  style . This research aims to identify the correlation and impact  of Staffing strategy at high-performance in Ministry of Agriculture , To clarify the relationship between

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