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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
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Renaissance des Briefromans Oder Der Alltag in Krisen-und Wendezeiten
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In der Nachwendezeit erschienen im deutschen Buchmarkt zahlreiche Werke deutscher Autoren, die einen Trend oder Tendenz markieren können. Im Mittelpunkt der vorliegenden Arbeit steht die Analyse der Struktur und des Inhalts von drei erst nach der Wende erschienen Briefromanen: Alles, alles Liebe (2000) von Barbara Honigmann (geb. 1949), Die Liebenden (2002) von Gerhard Henschel (Jahrgang 1962) und Neue Leben (2005) des im Jahre 1962 geborenen Ingo Schulze. Dieser Beitrag macht sich zur Aufgabe zu erklären, ob der Briefroman ein neuer Trend in der deutschen Literatur nach der Wende ist.

Abstract

In the after( Wende) period a large collection of literary works for  German writers has been p

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Publication Date
Thu May 21 2020
Journal Name
کلیة الآداب جامعة بغداد
أثر الرمز في تشكيل اللوحة الشعرية (شعر ديك الجن" 161 636 ه" انموذجا)
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يرسم الشاعر صورة بالكلمات، ومتى ما تتابعت الصور صارت تمثل لوحة شعرية على قدر كبير من الفنية والابداع, وقد أكثر ديك الجن في شعره من هذه اللوحات ويلاحظ القارئ أن الرمز يعمل عملا مهما في تشكيل اللوحة، وظهرت أنواع متعددة من اللوحات منها اللوحة الرثائية, والغزلية, ومن الرموز التي وظفها ديك الجن رمز الظبي, رمز الديك, واستعمل رمز القبر وظهرت لوحات متنوعة في شعره، ومنها اللوحة الخمرية التي تجعل للخمرة احساسا ومشاعر وا

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Cloud platform functionality in visual media: علي صباح سلمان-ثائر علي جبر الله
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The rapid changes in the field of transferring and exchanging information via cloud platforms have revolutionized the field of modern visual media, as cloud computing technology has greatly influenced the media institutions, providing effort, money and high-quality materials. The research included five chapters, the first came under the methodological framework for the research and the second Theoretical framework, the first two included the concept of cloud computing and the second platforms for cloud computing in the visual media and the third chapter Research procedures and the fourth chapter The sample analysis and the fifth chapter The research results were the most prominent
1. The cloud service made the benefit beyond the typic

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Soft power employment strategy in foreign affairs (Eygpt after Mubarak Regime : An Analytical study)
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(January 25, 2011) represented a real opportunity to bring about fundamental changes in Egyptian foreign policy and to start a new phase that would cut off all the negative and problematic aspects of Egyptian politics in the period before the revolution. Through the employment of Egypt's huge balance and the role of historical is a civilization rooted in the roots of thousands of years and Islamic reference represented over more than a thousand years the Islamic medium of religion in the start of vision and tools to achieve the Egyptian national interest, and safeguarding Egyptian national security in its comprehensive sense. The research attempts to answer a central question: Is there a role for Egyptian soft power in the Islamic world

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Publication Date
Sat Jun 01 2024
Journal Name
مجلة الدراسات المستدامة
المسؤولية المدنية الناشئة عن الاخلال بالالتزام بضمان سلامة الاشخاص في عقد التحاليل الطبية
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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Song and motivation in language class: Chanson et motivation en classe de langue
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Songs are considered as an educational and a substantial dependable references used in teaching and learning, particularly the so - called foreign language learning that allows learners to adapt to the target language culture and to develop their language learning skills including: listening comprehension, reading comprehension, speaking and writing. Consequently, it can be said that the Francophone songs with the musical richness and resonance specifically facilities French language learning skills  for all levels of education and achieve short and long terms predetermined educational language learning goals.  

     In fact, language learning through songs method does not only include the

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الأسطول والقوة البحریة في سلطنة عُمان خلال النصف الأول من القرن التاسع عشر
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Development and progress of the fleet and the navy in Oman during
the reign of Sultan Said bin sultan from 1804 to 1856.
It had second level in Arab Gulf and Indian Ocean during the first half
of nineteenth century. The fleet of Oman in this time became after British
fleet.
Several reasons were behind the development of Omani fleet
- First : The aim of Sultan Said was to built a large navy yard in Arab Gulf
and Indian Ocean to encourage him -to made many ships factories.
- Second: Arab Gulf and Indian Ocean within the reign of Sultan Said
wittinsed the confilicts and wars between different forces it drived Sultan Said
to built agood and strong navy.
- Third The main aim of Oman during the reign of Sultan

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
اثر إستراتيجية شكل البيت الدائري في الأداء التعبيري لدى تلاميذ الصف الخامس الابتدائي
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أجري هذا البحث في العراق/محافظة ديالى، وهدف إلى تعرف أثر إستراتيجية شكل البيت الدائري في الاداء التعبيري لدى تلاميذ الصف الخامس الابتدائي,وبلغت عينة البحث(75) تلميذا بواقع (40) تلميذا في المجموعة التجريبية و(35)تلميذا في المجموعة الضابطة ، وأجرى الباحث بينهما تكافؤا في المتغيرات الآتية (العمر الزمني  محسوبا بالشهور، والتحصيل الدراسي للأبوين ، ودرجات اللغة العربية للعام الدراسي السابق واستعمل الباحث أداة م

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Publication Date
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
الموارد الموارد المالية في الدولة الموحدية بين ما هو مشرع وما هو مستحدث
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  تعد الدولة الموحدية من اغلب دول العالم الاسلامي تميزا من حيث المذهب والايدلوجيا والنظام السياسي 

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Publication Date
Mon Jul 26 2021
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير الجبري المتضمنة في كتاب الرياضيات للصف الثالث المتوسط وامتلاك الطلبة لها
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