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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 Oct 01 2018
Journal Name
Iraqi Journal Of Physics
The influence of argon gas flow in the killing of staphylococcus epidermidis bacteria
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In this research, non-thermal plasma system of argon gas is designed to work at normal atmospheric pressure and suitable for work in medical and biotechnological applications. This technique is applied in the treatment of the Staphylococcus epidermidis bacteria and show the role of the flow rate of Argon gas on the killing rate of bacteria, and it obtained a 100 % killing rate during the time of 5 minutes at the flow Argon gas of 5 liters/ min.

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Publication Date
Thu Feb 01 2024
Journal Name
Kurdish Studies
The Jurisprudence of Clans in the Balance of Social Jurisprudence (Criticism and Analysis)
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It is known that the science of jurisprudence is one of the most important Islamic sciences. Because it is a science that regulates the life of man and society and provides them with happiness in this world and the hereafter, if they follow its provisions with precision and care. The importance of this topic lies in the fact that it represents an urgent social need to show the compatibility of tribal customs with social jurisprudence. The job of the jurists was and still is to clarify the legal rulings according to what the Holy Qur’an has shown, and what has been reported on the authority of the Great Prophet (6) and the pure imams (:).It is no secret to everyone that the Islamic civilization is (the civilization of jurisprudence), just

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Psychometric Properties of the Arabic Version of Nomophobia Scale among Omani Youth
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The current research aimed to investigate the psychometric characteristics of the Arabic version of the Nomophobia scale for the Omani youth. The scale was administered to a random sample of students from public and private universities and colleges in Oman. The research sample consisted of 2507 students, of whom 868 males and 1639 females. The validity of the measure was first checked by presenting the scale to a group of experts in this field. Then the exploratory and confirmatory factor analysis was carried out. The exploratory factor analysis revealed the existence of three main factors: the fear of connectivity loss, the fear of communication loss with others, and the fear of network outages. These factors accounted for 65.6% of the

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological Stress As A Result of the Spread of the COVID-19 Pandemic
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Abstract

The pressures of life have become a tangible phenomenon in all societies in varying degrees. This disparity determines several factors, including the nature of societies, the level of their urbanization, the intensity of interaction, the intensity of conflict, and the increasing rate of change in those societies. many people name The modern era in which we live the “era of pressures", where one of the most important of these changes is the “new Coronavirus 19-COVID”, which has spread widely throughout the world, as the pandemic, has affected all aspects of daily life, including the educational and academic process, academic activities have been suspended in universities, which caused sudden change

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Publication Date
Wed Jun 15 2022
Journal Name
Al-adab Journal
Semantic and stylistic characteristics of the category of the species in modern Russian
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هذه الدراسة مكرسة للخصائص الوظيفية والدلالية المعقدة للفئات اللفظية من التوتر والنوع في اللغة الروسية سيتم الكشف في هذه الدراسة عن السمات الدلالية والأسلوبية للفرق بين الأفعال المكتملة وغير المكتملة، قد تكون الاختلافات مرتبطة بخصائص المعاني المعجمية للكلمات، وكذلك معاني اللواحق المكونة للكلمات) السوابق واللواحق). يعكس استخدام هذه الفئة النحوية في أنماط مختلفة بوضوح تفاصيل كل منها، لأن درجة واقعية ال

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Kufa For Chemical Sciences
Review Article: The Biochemical Role Of Environmental Pollution In The Etiology Of Endometriosis
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Endometriosis is an estrogen dependent inflammatory disorder plays a pivotal role in the reproductive system of the females which regarded as one of the most important gynecological disorders due to it is a key cause of infertility for women and also it has a remarkable impact on the women's life quality. Indeed, environmental pollution have an extremely importance in the etiology of endometriosis. Hence, the present article submits an abbreviated literature review to the biochemical role of environmental pollutants in the etiology and development of endometriosis. Anyway, this review article represented the major environmental pollutants: the organic pollutants of air, heavy metals, gaseous pollutants and the particulate matter. Th

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Chronic Effects of Salinity in the Biology of ?? Rotifers Brachionus calyciflorus Pallas
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The present study included the effect of chronic exposure for two concentrations of NaC? salt on the biology of fresh water zooplankton species Brachionus calyciflorus (from ^otifera). The concentrations 0.5 , 0.75%o were used for chronic exposure to investigate its effects on the life tables, range of the rate of expectation for further life and reproduction. The rotifer B. calyciflorus was sensitive to salinity and may tried to protect the species by increasing the size (2.22 ind./clutch lor control group and 2.9? for 0.5%o concentration) and number of clutches produced ?.1? clutch/female for control group and 2.9 ' ' ' for 0.75 %0 concentration) beside stimulation the animal to produce the first clutch of eggs earlier? ? small reduction

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Publication Date
Fri Jul 01 2016
Journal Name
Agricultural Engineering
The Change in Spectrum of Drops in the Exploitation Process of Agricultural Nozzles
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Abstract<p>Agricultural nozzles usually produce a different drops size depending on the pressure and the physical condition (work life) of the nozzle besides producing a wide range of the drops spectrum in the spray cloud. In this paper the standard flat fan nozzles were investigated regarding the effect of the working pressure and the nozzle physical condition (new and worn nozzles). The size of drops and the spectrum of drops across the long axis of the spray pattern were examined by using Sympatec GmbH Laser Diffraction. Reducing the working pressure from 3 to 2 and then to 1 caused production of larger drops, also using worn nozzles (especially with lower pressure) changed the drops size whi</p> ... Show More
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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Characteristic Zero Resolution of Weyl Module in the Case of the Partition (8,7,3)
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Abstract<p>In this paper, we studied the resolution of Weyl module for characteristic zero in the case of partition (8,7,3) by using mapping Cone which enables us to get the results without depended on the resolution of Weyl module for characteristic free for the same partition.</p>
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Synthesis and some of the electrical properties of the polymer Mosul poly Berrol
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Thin films were prepared from poly Berrol way Ketrrukemaaih pole of platinum concentrations both Albaarol and salt in the electrolytic Alastontrel using positive effort of 7 volts on the pole and the electrical wiring of the membrane record

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