Preferred Language
Articles
/
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
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
The Dominating Sign of the Space Structure in TV Drama: صادق كاظم عبد علي
...Show More Authors

  The space constitutes a cornerstone of the creativity process since the emergence of arts and literature. Gaston Bachelard has a significant role in highlighting the importance of the place in his book entitled (Poetics of Space). Since then, the space, especially in the TV drama, is no longer a mere background indicating the location or the date of the event. Space inside these series has become an inseparable part of the artistic or dramatic fabric, that the visual scene started to formulate alongside the movement of the individuals in their language or accents that are specified inside the space as an incubator for the décor, clothes, makeup, accessories and lights in addition to the sound and musical effects. The lens angles

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 27 2018
Journal Name
Journal Of The College Of Education For Women
Some urban structures of the city of Baghdad in the book almntadham Ibn al-Jawzi (d. 597 e)
...Show More Authors

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Engineering & Technology
Influence of Percentage Replacement of Metakaolin on Different Concrete Types Exposed to Internal Sulphate Attack
...Show More Authors

This research presents an experimental investigation on the influence of metakaolin replacement percentage upon some properties of different concrete types. Three types of concrete were adopted (self- compacted concrete, high performance concrete and reactive powder concrete) all of high sulphate (SO3) percentage from the fine aggregate weight, 0.75%. Three percentages of metakaolin replacement were selected to be studied (5, 7 and 10) %. Three types of concrete properties (compressive, flexural and splitting tensile strength) were adopted to achieve better understanding for the influence of adding metakaolin.. The output results indicated that the percentage of metakaolin had a different level of positive effect on the compressive strength

... Show More
Preview PDF
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The mechanisms of the actor's work between performance and directing style in the contemporary theater show (Western) as a model
...Show More Authors

The actor has mechanisms that were applied in the performance، as it formed a style in the theatrical form (weird)، and the researcher deliberately studied these mechanisms and divided them into four chapters.

The researcher divided it into two sections، the first is the actor's performance requirements، and the second is the boring performance methods in the directors' theater، and then the researcher concluded the second chapter with the most important indicators.

As for the third chapter، the researcher determined the society of his research and the method of selecting the sample (strange) and analyzing the sample and concluded with the most important results of the sample analysis.

View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Organizational Service Orientation practices and its Impact in inhancing the employees performance (A Fiald Research in Baghdad Municipality)
...Show More Authors

Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Counter Psychological Warfare in the partisan press during the operations of Mosul liberation: An analytical study in the “Tareek Al Shaab” Newspaper
...Show More Authors

The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Apr 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Effectiveness of Self-Instructional Strategy and the Traditional Teaching Approach on Nursing Students' Knowledge toward Cardiopulmonary Resuscitation at the College of Nursing in University of Baghdad: Randomized Comparative Trial
...Show More Authors

MM ABDUL-WAHHAB, SA AHMED, International Journal of Pharmaceutical Research, 2020 - Cited by 2

View Publication Preview PDF
Publication Date
Sat Jun 06 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Job Enrichment and Its Influence in Organizational Cynicism among Workers in Iraqi Youth and Sport Forums
...Show More Authors

This study aims to (1) identify the level of job enrichment and organizational cynicism among workers in some youth and sport forums, and (2) identify the influence the job enrichment in the organizational cynicism from their perspective. A descriptive survey was used to guide this study. The study included 478 workers who were randomly selected from the youth and sport forums in Baghdad City in 2019. The Job Enrichment Scale and the Organizational Cynicism Scale were used. Data were analyzed using the statistical package for social science, version 26. The study results revealed that the level of job enrichment and organizational cynicism among workers were unsatisfactory. This calls for paying more attention to these phenomena and improve

... Show More
View Publication Preview PDF
Publication Date
Fri May 07 2021
Journal Name
Pharmacy Practice
Measuring depression and anxiety prevalence among Iraqi healthcare college students using hospital anxiety and depression scale
...Show More Authors

Objective: The study aimed to 1) measure the prevalence of depression and anxiety among Iraqi pharmacy and medical students at a number of universities in Baghdad using Hospital Anxiety and Depression Scale (HADS) and 2) investigate the association between various sociodemographic factors and students’ HADS scores. Methods: This study was based on a cross-sectional descriptive design in four universities in Baghdad, Iraq. Depression and anxiety were screened using an Arabic version of the HADS. An online survey was administered via Qualtrics to convenience samples of students at four colleges of pharmacy and a college of medicine between March and June 2018. Multiple linear regression was used to identify factors associated

... Show More
View Publication
Scopus (17)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytosterol Profile in Iraqi Lactuca serriola after Purification and Isolation by Combiflash and HPLC (Conference Paper )#
...Show More Authors

One of these plants utilized in traditional medicine is Lactuca seriolla Linn., which belongs to the Asteraceae family. It goes by a variety of common names in the world, including prickly lettuce, wild lettuce, jagged lettuce, and Kahu and khas. The work aimed to isolate and characterize some bioactive constituent(s) from the aerial part of Lactuca serriola utilizing  Combiflash NEXTGEN and high-performance liquid chromatography (HPLC). Lactuca serriola (aerial part) was extracted with 80% ethanol, then fractionated with hexane. Then 250 mg of hexane extract was mixed with 4 g of silica gel and loaded in cartilage, then bounded to the gold column of combi flash using a solvent system comprised of ethyl acetat

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Crossref