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jeasiq-1458
Assets Valuation Approaches & its Reflects on Financial Reporting Quality
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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.

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of artificial intelligence in achieving Customer satisfaction and its reflection on cost accounting: An applied research in the Iraqi electronic industries company
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Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Towards Perceptions building a descriptive and procedural for the knowledge assets at the center of learning and growth for the techniques of Balanced Score card in the light of the strategic map concepts to achieve the strategic and operational: requirements of the contemporary business
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Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of small and medium-sized enterprises according to the entrance of the scorecard applied study in company Al fadly for construction industries
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The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Rulings on prayer On chairs
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The subject of the provisions of prayer on the chairs of the important topics in the jurisprudence they fall under the door of the people of excuses, and this section of the important doors in Islamic jurisprudence because it permeates scourge, as prayer is one of the pillars of this religion, and the first thing to be held accountable on the Day of Resurrection prayer If the peace reconciled the rest of his work and spoil corrupted all his work, the street wise was interested in this matter and put him provisions overlooked by many people these days became insulted him and do not pardon him, and do not know the rules and provisions approved by Shara, and the omission of one of these provisions is possible To lead to the invalidity of hi

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City Primary Schools
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Objective: To assess of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City
Primary Schools
Methodology: A descriptive study was conducted, included (100) primary school, (50) in Al-Rassafa sector, and
(50) in Al-Karkh sector, from March 5th 2012 to March 15th 2013, to assess of science teachers' awareness
towards communicable diseases control. A cluster sample of (100) Science teachers (males and females) were
selected, as one teacher from each school. A questionnaire format was used for data collection. The validity of
questionnaire was estimated through a penal of experts related to the field of study, and its reliability was
estimated through a pilot study conducted in (20) schools (

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Undermining Humanism in Foucault's mind and its implications in the pop art
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The following research has been dealing ( Undermining Humanism in Foucault's thought and its implications in the pop art. meanings and facts which become in the process of the post-modernist.So the research's problem is to ask for undermining Humanism in Foucault's thought and how it formed through the formality of processors and the technical and stylistic and contents in pop art.. How are these technical aspects interact with each other to undermine the humanism in Foucault's mind and with system humanity, intellectual and social relations in the post-modern society . The contents of the first chapter, is the aim of the research, which aims to undermine know humanism in Foucault's mind and its implications in pop art , within the limit

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Publication Date
Sat Feb 18 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Knowledge, Perception, and Reporting Practices of Healthcare Providers about Adverse Events Following the COVID-19 Vaccination in Iraq(Conference Paper )#
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  Routine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which

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Publication Date
Wed Mar 13 2019
Journal Name
Political Sciences Journal
Community composition of India and its impact on national unity
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India is today the largest democratic state in the Third World and has been able to maintain its national unity in the near future. The history of Indian civilization is more than 5,000 years old. It has achieved its heritage, culture, philosophy, traditions, national unity and unity and has taken its place among nations seeking progress and progress. Which are still visible to the present day, because of their history of civilization and achievements, and the fusion of cultures of invading peoples over the centuries with the culture of diverse Indian society, but despite being a secular state, Has put into place through its governments various forms of exclusion and marginalization towards the people of India, especially Muslims, and th

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic tax planning and its impact on reducing tax evasion
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Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

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