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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 Apr 21 2026
Journal Name
Microbes And Infectious Diseases
Mixed-ligand metal complexes of a p Hydroxybenzaldehyde – 4-Aminoantipyrine Schiff Base with 2,2′-Bipyridine: Synthesis, characterization, antibacterial evaluation, molecular docking and ADME studies
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Background/aim: The rising challenge of microbial resistance necessitates the development of novel therapeutic agents. This study aims to synthesize, characterize, and evaluate the antimicrobial potential of a new series of mixed-ligand metal complexes (ZnII, CuII, NiII, and MnII) derived from a p-hydroxybenzaldehyde-4-aminoantipyrine Schiff base and 2,2′-bipyridine, in addition to assessing the binding affinity and pharmacokinetic properties of the synthesized free Schiff base ligand through molecular docking and ADME profiling. Methods: The Schiff base ligand and its transition metal complexes were synthesized and subsequently characterized using single-crystal X-ray diffraction, elemental analysis, FTIR, UV–Vis spectroscopy, NMR, mag

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
New Tetra-dentate Schiff Base Ligand N2O2 and Its Complexes with Some of Metal Ions: Preparation, Identification, and Studying Their Enzymatic and Biological Activities
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In present work, new tetra-dentate ligand, titled 3,5-bis ((E)-5-Bromo-2-hydroxy benzylidene amino) benzoic acid (H3L), was prepared via an acid-catalyzed condensation process. New four metallic ligand complexes with Co(II), Ni(II), Cu(II) and Zn(II) ions, were also prepared from the refluxing of equivalent moles. Ligand's structure and its complexes; were confirmed by numerous characterization methods, including Ultraviolet-Visible, Infrared, Mass Spectrometer, 1H and 13C Nuclear Magnetic Resonance spectra, atomic absorption, magnetic moments, and molar conductivity measurements. The results of the spectroscopic analyzes proved that the prepared ligand acts as tetradentate bi-ionic ligand and it was bond

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Dielectric properties and A.C electrical conductivity analysis of (La<sub>2</sub>O<sub>3</sub>)<sub>1-x</sub>(ZnO)<sub>x</sub>
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Summery<p>The A.C conductivity of three samples of lanthanide oxide : zinc oxide (La<sub>2</sub>O<sub>3</sub>)<sub>1-x</sub>(ZnO)<sub>x</sub> pellets with different zinc oxide content which were sintered 1273 K temperatures were studied using LRC meters in the frequency range of 50–10<sup>6</sup> Hz at temperature of 30 °C. The a.c conductivity, was analyzed depending of the universal power law proposed by Jonsher,. The slope of the relation between logarithm of a.c conductivity and angular frequency represent the s value were in the range (0.44-0.77) which found to increase by increasing of zinc oxide content which coincided with the small po</p> ... Show More
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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
العدول الصرفي في صيغ الافعال (الالتفات في الزمن) في شعر العيارين والشطار
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    The Arabian language was particularized in its style, which dazzles minds, so sophistication and diversity have been seen, which gives to words that aren't given to others in a specific weight and creator way, and applies to them even though semantics don't come only from the formula that came out

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Publication Date
Wed Jun 12 2019
Journal Name
Al–bahith Al–a'alami
Viewing television in media convergence era Rites change and practices transformation
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The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
العدول الصرفي في صيغ الافعال (الالتفات في الزمن) في شعر العيارين والشطار
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The Arabian language was particularized in its style, which dazzles minds, so sophistication and diversity have been seen, which gives to words that aren't given to others in a specific weight and creator way

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Language formats in contemporary Arabic poetry in Iraq Areading from a functional perspective
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Numerous academic and critical studies concerned with the language of poetry, with the differences and diversity in these studies and the critical methods. , the study tries to study this modern approach in the language Iraqi and Arabic poetry according to analyzing and following the functional dimension of the language, regardless of its poetic value which should be on them, as each poetic experience has its own language, thestudy came to investigate the variety of poetry samples, poets from different and far generations. - in an attempt to give an image Career dimension of language, the center of intellectual transformations that have affected the experience of Arabic poetry generally, and the level of language to be exact, as a tool f

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Linguistic and Grammatical Studies in Yemen in A.H.7th Century: Linguistic and Grammatical Studies in Yemen in A.H.7th Century
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Summary:
The A. H. 7th century had witnessed an obvious development
in the Yemeni scientific process. The most important reason
being the establishment of the Resooliy State (A. H. 626-858)
which had achieved economic and scientific prosperity in
various fields of knowledge. Its sultans had participated in
building schools, purchasing books, summoning of scientists,
presenting gifts, and encouraging scientific journeys in and out
of Yemen. Therefore, studies had thrived and authorship
widened, and there appeared not a few number of scientists..

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Repetition in Criticism Experience in Andalus Poetry
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Internal Music is considered as a basis to form music melody that sends rapture and
ecstasy within ones selves since it occurs directly on ears ( hearing) and since it tightens the
meaning to make it penetrating into Heart. It is rhythmic organization occurred inside the text
due to movements of internal sounds since rhythm heavily depends on language and
pronunciation. Repetition adds music melody to the poetic text since it increases music in
poetry. The sounds that reoccurred either be letters or words are no more than confirmation.
Thus , repetition is artistic phenomena most poets resorted to as to diverse his subjects and
metaphors he depicts in his poetry. The repetition has achieved artistic aesthetics , mean

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Publication Date
Sat Jan 01 2011
Journal Name
Political Sciences Journal
الاهاب في الهعراق .. دراسة في الاسباب الحقيقية
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لقد حمَّلت مفردة الإرهاب بكمٍ هائلٍ من المفاهيم والدلالات المُتباينة والمُتناقضة . لذا حاول البحث التأكيد على أهمية وضع تعريفٍ مُحدد لظاهرة الارهاب،ومن ثم توضيح ماهي الاسباب الحقيقية وراء تنامي الارهاب في العراق بعد 2003 ،وما هي المتغيرات الاجتماعية والسياسية التي اسهمت في تصاعد وتيرة العمليات الارهابية في العراق،لاسيما وإن المجتمع العراقي مجتمع متعدد الشرائح الاجتماعية،وبشكلٍ قد يُمَّ

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