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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 15 2018
Journal Name
Arab Science Heritage Journal
قضايا قضايا المرأة في ظل لائحة حقوق الانسان
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Women are a social entity and can not be ignored starting from the process of creation Almighty and through the fact that it represents half of society and a fundamental factor and the corner can not be dispensed with in the composition of the family it is no longer acceptable to leave women to perform their role social and cultural or competitive and political role and in all aspects of political activity, It was not only women but the entire society lived loss, anxiety and oppression, a natural state created by deviation from the teachings and values of civil and followers of the corrupt positions in perception and conscience and behavior and links and relations and transactions until corruption became prevalent in all Social, economic

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Multi-dimensional poverty and sustainable human development in Iraq
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The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at elimin

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أتجاهات مقارنة في تنظيم الادارة المحلية دراسة تحليلية
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ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
Социальные аспекты словообразовательных процессов в современном русском языке начала XXI века
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По мнению ученых, исследующих современные деривационные процессы, „начиная со второй половины XX в., активизируются новые социолингвистические и коммуникативные факторы”, определяющие специфику современного словотворчества в ряде типологически близких славянских языков [Нещименко 2010: 39]. В результате возросшего влияния масс-медиа на коллективное сознание носителей языка, на существующий вербальный

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Theatrical Thechnology & IT Applycation circus clown Sad as sample
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Means the current research to study the organization formal and its role in demonstrating aesthetic values of the publications issued by the Telecommunications Company (Asia Cell) in Iraq, where is the organization the formal need for a mission to find the concepts and dimensions of the functional and expressive and aesthetic added to the impact of the actor in achieving the goals set for the publication.
The target is determined by the researcher to disclose the role of formal organization to show the aesthetic values of the publication to reach scientific results

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
LA PESTE : PROJET IDEOLOGUIQUE
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Nous tenterons dans ce travail de proposer une des lectures possibles de
l’oeuvre camusienne, en l’occurrence La peste. Il s’agit, pour nous, de lire ce roman
sur une portée idéologique. Et ce qui justifie notre tentative, c’est Camus lui-même
qui voudrait qu’on lise son roman " sur plusieurs portées " lorsqu’il déclare : « La
peste, dont j’ai voulu qu’elle se lise sur plusieurs portées, a cependant comme
contenu évident la lutte de la résistance européenne contre le Nazisme»1.
1 .CAMUS (Albert),"Lettre à Roland Barthes sur La peste", L’oeuvre complète, Vol.I, La Pléiade, Ed.Gallimard,
Paris, 1965. p. 1928.
Parmi toute l’oeuvre camusienne, nous choisissons La peste parce qu’elle

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Publication Date
Sat Feb 01 2025
Journal Name
مجلة الفارابي للعلوم الإنسانية
دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية
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دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية.

Publication Date
Wed May 11 2022
Journal Name
د.زينب ميثم علي
الناقد مبدعاً ؛ دراسة في منظور يوسف اليوسف النقدي
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تتباين القراءة والكتابة من ناقد لآخر تبعا للموضوع الذي يتناوله، وطبيعة المادة، والمكونات المعرفية التي تؤسس فهمه، فمنهم الناقد التقليدي الذي يتبع السائد في نقده للمادة الفنية اما بالموافقة والتبني أو بالمغالطة والقدح، ومنهم الناقد المقلد الذي ينتخب اتجاها غربيا يرغب في تطبيقه على جزء من النصوص التي انتقاها، ومنهم الناقد الذي يتبع أفكاره ويدمجها مع النص ناقد مختلف يبحث في ما يذلل من قواعد، يحلل ويشرح وفقها

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
دراسة دراسة في رسائل ايشوعياب الثالث الى اتباعه
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The letters draw clear picture for what had happened in that time it was full of incidents .that incidents had began with the byzantine invation and  persioan persecution .later on the Muslins managed to conquest Iraq and Persia .the muslims spread  peace and security for the pupils of that area.

Ishuib manged to achieve peace and security to his adherence .he proved that he was one of those who were aunique persons. Because  he did his beast  to active and revive the general and special life to his adherence. He succeeded to organize the Christian relation ship with the muslims .

He wrote an agreement with muslims .he thought that this Islamic canquest was from allah to die done the mazdism. He said t

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الظواھر اللغویة في شعر ھارون بن موسى الرَّمادي
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The Andoluosian literatures has been captured my mind, and had a very
pure and great place in my spirit, which is remembering me the roots of
genuine Arabic civilization spread during eight century in endoluos region.
also the Arabic creation which is moved from east to far way land in that
ages. And very clearly appearance tremendous men interested in science and
all kind of literature and arts especially in poetry, no one who has taste and
minimum knowledge can denied the effect of indoluosan prosperity among
readers. So for that reason I work very hard to choose a very famous poet his
nick name (Al-Ramadee) he is Youseif Bin Haroon born in the first decade
of the 4TH hijri (Islamic Calendar), died in (403H).

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