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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
Characteristics of compositions in the audio format of the artist Khaled Mohamed Ali: مراد نصير أحمد حمدي
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  The research includes studying melodic and rhythmic properties, In the audio format for Iraqi musicians. The audio form is one of the important methodological forms in Arab music in general and Iraqi music in particular. It showcases its characteristics, features, internal form, and how important it is in Iraqi music.
Addressed ((the systematic framework)) presenting the research problem and the need for it. Its importance, purpose and limitations of its research, which included music ((Khaled Muhammad Ali)) as a human limit to reveal its characteristics in the composition of the audio form. And define the terms included in the research. And included ((theoretical framework)) on three topics .. The first: composing. The second

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Quranic Words Referring to Lies A Media Study
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This research aims to invest qur›anic words referring to lie in media language. The researcher has chosen a set of qur›anic words functioning as «lie».
It is an attempt to review the media language which is used to make use of repetition of terms and templated which make it weak and ineffective language. The use of qur›anic texts and terms according to the semantic field for each topic will give this media language an opportunity for growth, development and stability.
This researcher identifies a number of words to study them in the light of their lexical meaning using the Dictionary of Language Standards by Ibn Fares as it focuses on the general meaning of the root language. He also uses the Dictionary of the Basis of Rhe

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Shapes as an Alternative to the Word in Designing Textbooks: سحر علي سرحان-منى محمد غلام
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Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Contemporary accounting thought problems and its Roles in creation Global financial crises: An analytical study
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  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THE INFLUENCE OF TOOL GEOMETRY OF FRICTION STIR WELDS ON MECHANICAL PROPERTIES AND MICROSTRUCTURE OF 2218-T72 ALUMINUM ALLOY
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Friction stir welding (FSW) process is an emerging solid state joining process in which the material that is being welded does not melt. This process uses a nonconsumable tool to generate frictional heat in the abutting surfaces. The welding parameters such as tool rotational speed, welding speed, axial force, etc., and tool pin profile play a major role in deciding the weld quality. In this investigation an attempt
has been made to understand the effect of tool pin profile and rotation diameter on microstructure and mechanical properties in aluminum alloy (2218-T72). Five different tool pin profiles (straight cylindrical, threaded cylindrical, triangular, square, and threaded cylindrical with flat), with three different rotation
d

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Publication Date
Mon Jan 01 2018
Journal Name
Int. J. Agricult. Stat. Sci. V
The role of irrigation management processes and micronutrient fertilization on parameter of growth and yield of two wheat varieties
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The experiment was conducted in Al- Mahaweel Research Station in Babel Governorate, Ministry of Agriculture during autumn season 2016-2017 to determine the role of irrigation management processes and micronutrient fertilization in growth and productivity of two varieties of wheat IPA 99 and Al-Rasheed 22 in clay loam soil classified as Typic Torriflovent. The experiment included four irrigation treatments and six fertilization treatments. The experiment was designed under randomized complete block design (RCBD) with three replications. Wheat grain IPA 99 and Al-Rasheed 22 varieties were planted in 23/11/2016 and harvested in 13/5/2017. The amount and periods of irrigation depended on sensors reading of volumetric water content was measured

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Scopus
Publication Date
Tue Dec 31 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Assessment of The Impact of Apremilast on Levels of IL-17, IL-23, and Lipids in Obese Psoriatic Patient
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Background: Psoriasis is an immune-mediated inflammatory disease with unknown aetiology that may be associated with the defect in proliferation and differentiation of the keratinocytes related to inflammatory cell infiltration. According to published reports, it is universal in occurrence; its prevalence in different populations varies from 0.1% to 11.8%. Receiving Apremilast resulted in a strong reduction in interleukin 17 and interleukin 23, as well as reduced expression of other inflammatory cytokines and improvement of psoriatic lesions. Objectives: This study aimed to assess the impact of Apremilast on levels of IL-17, IL-23, and lipids in obese psoriatic patients. Methods: Thirty obese patients with psoriasis were included in

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The level of Mental Mindfulness of College of Education Students at Umm Al-Qura University in the light of Corona Pandemic
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The aim of this research is to identify the level of mental mindfulness among female students of the College of Education at Umm Al-Qura University, as well as to identify the statistically significant differences in the level of mental mindfulness according to academic level, specialization, and academic achievement. A mental mindfulness scale was designed to cover five dimensions. The study employed the analytic descriptive approach applied to a random sample of (217) female students from various academic specializations. The findings indicated that the level of mental mindfulness was average among female students. Statistically significant differences were attributable to the academic level, academic specializations, and academic achi

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological and health implication on drugs’ users
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The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
On The Queuing System M/Er/1/N
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In this paper the queuing system (M/Er/1/N) has been considered in equilibrium. The method of stages introduced by Erlang has been used. The system of equations which governs the equilibrium probabilities of various stages has been given. For general N the probability of j stages of service are left in the system, has been introduced. And the probability for the empty system has been calculated in the explicit form.

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