Preferred Language
Articles
/
jeasiq-1458
Assets Valuation Approaches & its Reflects on Financial Reporting Quality
...Show More Authors

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corporations, as well as Preference community members about savings versus investment and recent formation of the financial market in Iraq .

   Because historical cost valuation approach ignores changes in assets values due to the prices fluctuations , technical progress and technological and this ignorance affect the measurement of accounting profit , which is a function of the financial reporting quality , so the quality of financial reporting of Iraq's economic units is low, which requires reconsideration of accounting objectives and concepts and adoption alternative approaches for assets valuation (replacement cost , net realizable value and fair value) as a prelude to improve the quality of financial reporting in Iraq.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL: IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL
...Show More Authors

The results of the study showed the statistical significant difference (P≥0.05) for each of the relative weight of the yolk and egg whites, the relative weight of the shell and the Hauh unit, which is affected positively by the addition of ground fenugreek seed and Laurels leave to the quail bird's diet. There is also a statistically significant difference positively for each of the percentage of ash, protein and carbohydrates for qualis egg, while there is no significant difference for both the percentage of moisture and fat. The results of the mineral estimation showed an increase in each of the elements of iron, copper and cadmium from the addition of fenugreek and laurels leave, while there was no significant difference for

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
User Quality of Experience (QoE) Satisfaction for Video Content Selection (VCS) Framework in Smartphone Devices
...Show More Authors

Video streaming is widely available nowadays. Moreover, since the pandemic hit all across the globe, many people stayed home and used streaming services for news, education,  and entertainment. However,   when streaming in session, user Quality of Experience (QoE) is unsatisfied with the video content selection while streaming on smartphone devices. Users are often irritated by unpredictable video quality format displays on their smartphone devices. In this paper, we proposed a framework video selection scheme that targets to increase QoE user satisfaction. We used a video content selection algorithm to map the video selection that satisfies the user the most regarding streaming quality. Video Content Selection (VCS) are classified in

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the Current Financial Crisis : Causes and Solutions (Iraqi crisis a model , based on the public budget for the fiscal year 2016)
...Show More Authors

The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Dual use of Altman financial failure prediction analysis and stress tests to achieve integration in banking risk management : Analytical study of the National Bank of Iraq
...Show More Authors

The research aims to demonstrate the dual use of analysis to predict financial failure according to the Altman model and stress tests to achieve integration in banking risk management. On the bank’s ability to withstand crises, especially in light of its low rating according to the Altman model, and the possibility of its failure in the future, thus proving or denying the research hypothesis, the research reached a set of conclusions, the most important of which (the bank, according to the Altman model, is threatened with failure in the near future, as it is located within the red zone according to the model’s description, and will incur losses if it is exposed to crises in the future according to the analysis of stress tests

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 21 2021
Journal Name
Earth Resources And Environmental Remote Sensing/gis Applications Xii
Investigating the old city of Babylon: tracing buried structural history based on photogrammetry and integrated approaches
...Show More Authors

View Publication
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Al-farabi For Engineering Sciences Vol
Prototyping of Multi-Factors Based Vehicle Accident Detection and Reporting System Relying on GPS and GSM
...Show More Authors

Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
...Show More Authors

The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating The Performance of Public Companies in The Light of Financial Indicators Case study of the General Company for Drugs and Medical Supplies/ Samarra – Iraq For the period (2014-2019)
...Show More Authors

 

The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Using Information and Communication Technology to Improving the Quality of Blended Learning Elements’, a Survey Study at the Technical College of Management /Baghdad
...Show More Authors

 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the implementation of the investment plan projects A study on the field of the plan projects for the period 2013-2016
...Show More Authors

The main problem of this research is the delay of implementation of the investment plan projects for the period (2013-2016) and the weakness of the staff ability in the ministries and they don’t have the sufficient experience to carry out the implementation process.

Therefore, the research aims to evaluate the implementation of programs and projects of the investment plan in a manner consistent with the objectives set for them without any wasteful of efforts, time and money. And then identify the problems and obstacles to determine the deviations of the implementation of the specific for each sector according to the criteria of evaluation and the form of cost, quality, time and implementation.<

... Show More
View Publication Preview PDF
Crossref