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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
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Prospects for adopting Takaful Insurance and its role in developing insurance services: Applied research in the Iraqi insurance sector
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The present research aims to present a theoretical framework for the application of takaful insurance in Iraq, as well as to identify the level of impact on the development of insurance services in the Iraqi market, and to make recommendations and suggestions that lead to increased interest in this area, and thus contribute to the development and integration of insurance service in the Iraqi market,

The research adopted the descriptive analytical method, and the questionnaire was used to survey the opinions of the research sample consisting of department managers and their assistants and some employees of the graduate degrees in addition to employees of the departments of electronic calculator in the Iraqi insurance sector, and t

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Plagiarism on the Quality of Scientific Researches “Empirical Study”
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The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of big data analytics in measuring and analyzing the quality costs of economic units : applied research in the Iraqi company for seed production
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                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Attitude of the University of Baghdad Students towards the Mixed and Single-Sex Learning
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The study aims at finding out:
1. The students' attitude towards the mixed learning at the university.
2. The statistically significant differences in attitude towards the mixed learning at the university according to the specialization variable.
3. The statistically significant differences in attitude towards the mixed learning at the university according to the gender variable.
The researcher has constructed a scale for measuring the students' attitude towards the mixed learning at the university.
After assuring its validity and reliability, the scale has been given to a sample of (100) students. The sample is selected randomly from (4) colleges of the university of Baghdad, (2) for scientific specialization and (2)for h

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and

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Publication Date
Fri Jul 25 2025
Journal Name
Al–bahith Al–a'alami
The attitudes of Iraqi youth towards volunteering work
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The aim of the research is to identify the attitudes of Iraqi youth
towards volunteering work by using the survey method and the scale
tool to identify what young volunteers can carry from the attitudes
towards volunteering work because the phenomenon of volunteer
work is of great importance in society. The scale was applied to
(525) volunteers among Iraqi youth. The research reached a set
of results, the most prominent of which is the existence of positive
trends among young people towards volunteering work, meaning
that Iraqi youth volunteers have awareness of the concept of
volunteering correctly. As for their goals of volunteering, they are
humanitarian and social goals for the advancement of society, an

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Organizational Service Orientation practices and its Impact in inhancing the employees performance (A Fiald Research in Baghdad Municipality)
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Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the legal rules to the reduction of public office Crimes(Search in the Office of the Inspector General of the Ministry of Environment)
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Abstract

The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of  the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Poster design and its role in drug control: باسم محمد صالح مهدي الخالدي
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Our dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
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Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

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