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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
Tue Jun 14 2016
Journal Name
Al-academy
The Suggestive Semantic of Paratexte in printed screenplay
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Recent studies have tended to look at Mottagorat texts for seeking more of the information provided by the book for the reader, has been known by several terms Mottagorat texts, including thresholds, including the margins of the text and the parallel texts, and came this difference, according to researchers who ate the subject of research and investigation. Thus, the researchers assert that all these texts must be subjected to provide information even if propaganda of the text. Hence arose the importance of these texts in Informatics scientific material being wrapped body of the text as well as being propaganda material to evoke the recipient to read, and then to the importance of this topic, the search came on five chapters, the first c

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Of non-Muslim minorities In the Muslim community
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Of non-Muslim minorities In the Muslim community

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of The College Of Languages (jcl)
Magic comparative study of the Old Testament mediator
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Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
THE USE OF AMBIGUOUS IRONY IN ANDALUSIAN POETRY
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Among the findings of the research are:
1. This type of ambiguity is old in use and was adopted by the Arab poets as a
reaction against hyperbole and as a tendency towards compression of expression that
results in an. amusing suspension through the use of irony. The Andalusian poets
tended to employ this form because it involves interaction and interrogation,
2. Furthermore, it indicates the poet’s insight, talent and skill and it is, therefore,
regarded as a form. Of verse discourse that appeals to the reader, in contrast to
hyperbole.
3. Its presence in Andalusian poetry is evident n eulogy and descriptive poetry and it
held a place of prominence as a poetic form in achieving these purposes.
4. Through i

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Publication Date
Thu Jan 08 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of cavity design for cusp coverage on fracture strength of weakened maxillary first premolars using two esthetic restorative systems (CAD/CAM hybrid ceramic and nanohybrid composite) (An in vitro study)
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Background: Maxillary first premolar with wide MOD cavity more susceptible to fracture. The aim of this study was to assess the influence of cavity design for cusp coverage on the fracture resistance of weakened maxillary first premolar restored with CAD/CAM hybrid ceramic versus nanohybide composite. Materials and Methods: Fifty six intact maxillary first premolars of approximately comparable sizes were divided into seven groups eight for each: Group A: Intact teeth (control group); Group B: teeth prepared for MOD inlay; Group C: teeth prepared for MOD onlay covering the lingual cusp; Group D: teeth prepared for MOD covering buccal and lingual cusps ,the previous three groups indirectly restored with nanohybrid composite (3M ESPE Z 250 X

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
From the flags of The Koofic Grammar: Abdullah Al-Tuaal (243A.H)
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    This research has tackled a scientific figure belongs to Koofi grammatical school. He is Abdullah Al-Tuaal who has occupied the fourth layer among the Koofi grammarians. There was a confusion between him and another Koofi grammarian from the same layer (Mohammed Bin Qaadim) in some old references. This research has clarified this confusion to affirm that they are two different grammarians.This research also tackles the scientific status of Al-Tuaal and the grammatical views that have been ascribed to him in addition to the analysis and discussion of these views. All this in the light of what has been mentioned in grammar books about the issues in which these views were stated.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The concept of sohba when the Golden Imam Through his books
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Scientists were interested in the statement of the concept of companions and the definition of the companion in terms of his status or his novel or inherent to the Prophet of Allah (peace be upon him) and was for those who did not walk in the translations and the abundant share in this work, and among these scientists Hafiz Shams al-Din al-Dhahabi, which was translated to the companions His books, indicating their status and effort, and who had a novel of them - what we will see in the folds of the research, God willing -

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Innervation of the pineal gland in the rat: A chromotolysis study
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Back ground: The innervations of the pineal
gland from the superior cervical ganglion have
shown some form of a chromatolysis reaction.
Objective:
1-Tracing the innervations of the pineal gland by
removing the target tissue (the pineal gland in
this study) i.e. (pinealoctomy) and removal of the
superior cervical ganglion i.e. (ganglionectomy).
2- The localization and total number of the
neurons which project into the rat pineal gland
3-The effect of pinealoctomy on the SCG after a
different time interval.
Methods: Twenty five albino rats were used in
this study, Pinealoctomy was done, then after a
different time interval ganglionectomy was done,
in order to study the Chromatolysis in their cel

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The concept of physical, psychological and social self with the kindergartens
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The concept of self is considered one of the important dimensions in the human personality, because feeling of self is an important characteristic in this phase from the psychological point of view.

The first source which forms the concept of self is the physical image, where the built and appearance of the body is considered among the vital matters which determine the person's image of himself/herself. 

The current research aims to:

1) Identify the level of physical self concept at the kindergarten children.

2) Identify the level of psychological self concept at the kindergarten children.

3) Iden

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Publication Date
Tue May 17 2016
Journal Name
J. Of College Of Education For Women
The Sufferings Of Afro-American Maids in Kathryn Stockett's The Help
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