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jeasiq-1600
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance sheet Financing by the lessee by recognizing all leases in the lessee's budget except for short-term contracts of one year, less, and less value of less than $ 5,000, Has been extended. The elimination of extra-budgetary funding is positively reflected "in the quality of financial reporting. The research examines the impact of IFRS 16 on the quality of the financial reporting of the Iraqi Airways Company as a charter entity and it deals with all leases as operating in line with the consolidated accounting system that is required to prepare its financial statements., and with Iraq's intention to adopt international standards, which started with the banking sector according to the instructions of the Central Bank by the end of 2016, the research provides a "modest" effort to adopt a model conforming to IFRS 16, Standardized accounting system in a vital sector of the Iraqi economy, a leasing sector. The research reached a number of conclusions, the most important of which are the following:                                          

- IFRS 16 can be adopted in Iraq while maintaining the consolidated accounting system and utilizing the flexibility of the system to absorb the newly created accounts and the inclusion of accounting account numbers to suit them.                                       

- A positive impact of IFRS 16 on improving the quality of the financial reporting of the Iraqi Airways Company is to reduce the voluntary entitlements of the company, thus enhancing the quality of financial reporting.                                                                   

The most important recommendations reached by the research are:                                    - Iraqi economic units should apply the finance lease and offer the right to use the asset and lease liabilities within the statement of financial position separately from the rest of the items or under the same item that would have been presented if they had been held.

- Updating the accounting guide in the consolidated accounting system to accommodate the changes resulting from the adoption of international standards, including the leases standard through the proposed model, and trying to formulate accounting models that adopt international standards after adjusting them to suit the Iraqi environment, similar to the proposed lease accounting model.

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The narrative and dramatic construction between the vision of the script and the director: بان جبار خلف
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  The relationship between the vision of the scenario and the director is represented in the second search for new mechanisms and possibilities that possess the direct effect and synonyms of the vision of the scenario, so he works on investing them in achieving his ideas and visions with more effectiveness and flexibility to achieve creative potentials, without resorting to the installations and expressive structures themselves that have exhausted their meaning, and lost their luster due to Its prevalence and familiarity on the one hand, and its activation on the other hand to achieve modernity at the level of aromas, after the director takes a method or approach that has privacy and exclusivity, and based on the foregoing, getting

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
About The Run Length Properties for ( Cumulative Sum(Cusum) and The Exponentially Weighted Moving Average (EWMA)) control charts for Poisson Distribution
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     In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution i

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Publication Date
Fri Nov 01 2019
Journal Name
Ecology, Environment And Conservation
Measurement of the concentration of lead in gasoline stations and in air battery factories and their effect of cytogenetic and hematological parameter in workers
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Publication Date
Sat Jun 04 2022
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Improving the Mechanical Properties, Roughness, Thermal Stability, and Contact Angle of the Acrylic Polymer by Graphene and Carbon Fiber Doping for Waterproof Coatings
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Publication Date
Thu Jun 28 2012
Journal Name
Journal Of Physical Education
The Study of the Motor coincidence and sensitive- Kinetic Perception and its Relation them with Artistic Performance Level in Gymnastics Skills for Women
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The aim of this study was Identifying the relation of coordination and kinesthetic perception with artistic performance level in gymnastics skills for students in second class from the college of physical education/ university of Baghdad/ Al - jadreia .The searchers have been used the descriptive method in scanning style .The subject of this search has been taken (45) female - student in second class from the college of physical education/ university of Baghdad . The searchers have reached into specific conclusions concerning with statistic analysis about immoral joint relation between sensitive- kinetic coincidence and realization and with Artistic Performance Level in Gymnastics Skills for Women for second class .The an important recommen

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation Status Of Central Laboratories In Al- Kadhimya Teaching Hospital According To ISO/IEC 17025 In 2005
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This research aims to analyze and evaluate  the reality of the total quality management for the central laboratories by comparing systems of work in the laboratories of Al- Kadhimiya Didactic Hospital with the requirements of ISO 17025 to determine the degree of compatibility and the willingness to adapt to the requirements of the above specification and to show the ability of building an applicable quality management system and to identify problems and their mitigations and prevention to increase.

This study gains its importance from the importance of the labs which stems from the fact that the process of health is a set of interrelated activities, Medical examinations and tests con

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Publication Date
Fri Mar 06 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The Effects of Different Investment Materials on Dimensional Accuracy and Surface Roughness of Thermosens Maxillary Complete Dentures
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Background: Limited data are available on the dimensional stability and surface roughness of ThermoSens, which is a material used in denture processing. This study aimed to measure the vertical teeth changes and surface roughness of ThermoSens dentures prepared using three different investment materials. Materials and methods: For the dimensional changes test, 30 complete maxillary dentures were prepared using different investment methods: group I, dental stone; group II, silicone putty; and group III, a mixture of dental stone and plaster (ratio, 1:1; n = 10 for each group). Four screws were attached to the dentures: two were attached to the buccal surface of the canine and first molar, and the other two were attached in the flange areas o

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effects of Operating Variables on Efficancy of Water Disinfection by Sodium Hypochlorite Using Al-Wathba Wastewater
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The aim of this investigation was to study the impact of various reaction parameters on wastewater taken from Al-Wathba water treatment plant on Tigris River in south of Baghdad, Iraq with sodium hypochlorite solution. The parameters studied were sodium hypochlorite dose, contact time, initial fecal coliform bacteria concentration, temperature, and pH. In a batch reactor, different concentrations of sodium hypochlorite solution were used to disinfect 1L of water. The amount of hypochlorite ions in disinfected water was measured using an Iodimetry test for different reaction times, whereas the Most Probable Number (MPN) test was used to determine the concentration of coliform bacteria. Total Plate Count (TPC) was utilized in this study to

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effects of copper doping and annealing on the structure and optical properties of ZnxCdx-1S thin films
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Effect of copper doping and thermal annealing on the structural and optical properties of Zn0.5Cd0.5S thin films prepared by chemical spray pyrolysis have been studied. Depositions were done at 250°C on glass substrate. The structural properties and surface morphology of deposited films were studied using X-ray diffraction (XRD) and photomicroscope (PHM) techniques. XRD studies reveal that all films are crystalline tetragonal structure. The film crystallinity are increased with 1% Cu-doping concentration and also increased for the films annealed at 300°C than the other studied cases. The lattice constant 'a' and 'c' varies with doping concentrations from 5.487Å to 5.427Å and 10.871Å to 10.757Å respectively. The grain size attained

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Publication Date
Thu Aug 08 2024
Journal Name
Computation
Evaluation of the Dynamics of Psychological Panic Factor, Glucose Risk and Estrogen Effects on Breast Cancer Model
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Contracting cancer typically induces a state of terror among the individuals who are affected. Exploring how glucose excess, estrogen excess, and anxiety work together to affect the speed at which breast cancer cells multiply and the immune system’s response model is necessary to conceive of ways to stop the spread of cancer. This paper proposes a mathematical model to investigate the impact of psychological panic, glucose excess, and estrogen excess on the interaction of cancer and immunity. The proposed model is precisely described. The focus of the model’s dynamic analysis is to identify the potential equilibrium locations. According to the analysis, it is possible to establish four equilibrium positions. The stability analys

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