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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
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Fabrication of PVC Enrofloxacin-Selective Electrodes for Estimating Enrofloxacin in Pure Form and as Preparation Formula:
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This study explored the development and qualities of the response of electrochemical properties of enrofloxacin-selective electrodes using precipitation based on producing phosphotungstic, after utilizing a matrix of polyvinyl chloride (PVC) and dibutyl phthalate or dibutyl phosphate as a plasticizer. The resulting membrane sensors were an enrofloxacin-phosphotungstic electrode (sensors 1) and an ENR-DOP-PTA electrode (sensors 2). Linear responses of (ENR-DBPH-PTA) and (ENR-DOP-PTA) within the concentration ranges of 2.1×10-6-10-1 and 3.0×10-6-10-2 mol. L-1, respectively, for both sensors were observed. Slopes of 51.61±0.24 and 39.40± 0.16 mV/decade and pH ranges equal to 2.5-8.5

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use of the costs of environmental quality and its impact on income
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        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Adopting statistical methods for controlling the quality of drinking water to achieve customer satisfaction
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The current research aims to adopt production quality decisions as the most important decisions , because they are accompanied by customer satisfaction through monitoring the quality of drinking water in iraq which reach through the pipeline network associated with water treatment projects of Tigris and Euphrates rivers. One of the indicators of quality control was the drawing of the C-chart by specifying the central line and the upper and lower limit of the control and the diagnosis of whether the production system as a whole within the scope of quality control or not and determine the strength and significance of the correlation between the quantities of water And actual needs for customers , the research has reached a number o

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Crossref
Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of agricultural insurance in the prevention of financing risks in the form of slam : "An Empirical Study on Shikan Insurance and Reinsurance Company
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The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The role of elections in solidifying the process of democratization: a case study of Tunisian elections in 2019
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The electoral mechanism is remarkably clear, a political tool for institutional construction, directing political life, forming the political scene, and forming the partisan scene. This process was through the design of electoral laws, as elections in Tunisian political history represented the indicator of its slow and accelerated transformations, so The elections in Tunisia usually coincide with important political stages, accompanied by legislative or constitutional amendments in general, Islamic or secular forces have played a fundamental role in promoting the democratic experience and the principle of the peaceful transfer of power. This led to the formation of a national consensus that would help the country not enter into political

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Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The difference of distribution of labor force according to the economic activity of the population of Missan province
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The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
John Tyler and his Role in the America Domestic and Foreign Policy (1841-1845)
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The current paper highlights an important character represented by the American president John Tyler 1841 – 1845, who is considered the tenth American president. The importance of this paper lies in identifying his personality in terms of his upbringing and the political activities he practiced before assuming the presidency and his most significant internal achievements, which showed his decisions as a president. He was fully prepared to support national policies since they do not exceed the authorities of the states. With his achievements in the foreign policy, he was capable to draw and define the features of the American foreign relations that were in harmony with the general situation in the United States of America at that time.

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Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Comparative Study in Attitudes towards the Covid-19 Vaccine According to Locus of Control (Internal - External) of University Students
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Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Digital Media and its Role in Marketing Artistic Products " A Field Study": احمد عبد الستار حسين
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This research addresses a problem manifested in a main question: what is the role of the digital media in marketing the artistic products? in order to determine the role played by the digital media in  the disclosure and promotion of  the artistic product, its price and places of distribution, as the basic elements of the marketing mixture. 

                This is a descriptive research in which the researcher used the survey method to check the opinions of a sample chosen according to the (proportion) method from the research community represented by instructors and students of the college of Fine Arts- University of Dayala. 

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