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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 Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
الكفايات التدريسية اللازمة لمدرسي التربية الإسلامية في المرحلة الإعدادية
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مشكلة البحث :

إن القرآن الكريم هو النور المبين والذكر الحكيم يحتوي على الغاية الأسمى التي تهدف اليها الإنسانية ، فهو روح التربية الإسلامية وهو المنهج القديم الذي تستمد منه فلسفتنا التربوية واتجاهاتها ،                                        (الزوبعي ، 1974: 18)

إن الدين الإسلامي هو نظام الهي

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Balanced performance and structural mechanisms in industrial product design systems
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The research focused on (balanced performance and structural mechanisms in industrial product design systems) by focusing on product development in a manner that is able to meet the human requirements through the effect of smart technology on the systems of product designs and its effectiveness in achieving the design and functional variables that have an effective effect in User and industrial products, correspond to the requirements of the user life at the level of daily interaction. The first chapter ensures the problem of research is the following question: What are the mechanisms to achieve balanced performance in some systems design to fit with the variables B N User and industrial products? The objective of the research was to ide

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
صلابة الشخصية وعلاقتها بتقدير الذات لدى التدريسيين في الجامعة
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     يتركز محور مشكلة البحث الحالي حول مفاهيم أساسية تعكس مكامن القوة في الشخصية الإنسانية وما لها من دور مؤثر على الواقع النفسي والمادي للفرد عموماً وهذه المفاهيم هي صلابة الشخصية، وتقدير الذات,ويتحدد مفهوم الصلابة من خلال مظاهر الشخصية وأسلوبها الذي تتميز به في التعامل مع الواقع وكيفية إدراكها وما تتمتع به من خبرات نفسية وتجارب حياتية داخلية تعكس مدى الوعي بالمستجدات الموقفية التي تصادفها

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
دور الإرشاد النفسي في تحقيق جودة الحياة بالمجتمع المعاصر
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     Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

      The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif

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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
بابل بابل في العصر الشبيه بالكتابي وعصر فجر السلالات
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This study deals with the region of the Babylon governorate in Iraq during the Proto-Literate and Early Dynastic periods. It is the region of the well- known ancient capital Babylon. The earlier period includes Late Uruk, Jamdat nasr, and the first epoch of the Early Dynastic period. The latter includes the second and third epochs of the Early Dynastic period. The both periods had lasted more than one thousand years (3500-2334 BC

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
التحليل الداللي للكلمات المستبدلة في سورتي المؤمنون و النور
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The words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Privatization Thesis and its trends in Iraq after 2003
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The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity.         Both the IMF have   adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.

In Iraq in spite of

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة بعض المقدّرات الحصينة في دوال التمييز بأستخدام المحاكاة
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The development in manufacturing computers from both (Hardware and Software) sides, make complicated robust estimators became computable and gave us new way of dealing with the data, when classical discriminant methods failed in achieving its optimal properties especially when data contains a percentage of outliers. Thus, the inability to have the minimum probability of misclassification. The research aim to compare robust estimators which are resistant to outlier influence like robust H estimator, robust S estimator and robust MCD estimator, also robustify misclassification probability with showing outlier influence on the percentage of misclassification when using classical methods. ,the other

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
إسهامات علماء العرب والمسلمين القدامى في إثراء علوم الرياضات
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     Arab and Muslim scholars have made influential contributions to the development of mathematics by providing it with many achievements and inventions. This research presents the most important of these achievements and assistance in mathematics during the period of the Islamic Renaissance for different Arab and Muslim Scholars. One of the clearest and most prominent examples of these achievements is the establishment of the science of algebra and the discovery of zero and added to the numbers by the Muslim Scholar of Al-Khwarizmi, which facilitated the solution of many arithmetic problems and issues to this day.

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Arab spring and problematic prescriptions capitalist construction in transitional economy
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ان الرأسمالية ليست بناءً هندسياً يتم انتظامه وفقاً للنظريات الهندسية والمعادلات الرياضية والفنون المعمارية، لأنها ببساطة نظاماً اجتماعياً يقوم على تشكيلة اقتصادية معينة، والأخيرة تقوم على مستوى معين لتطور قوى الانتاج (التكنولوجيا) والذي يقوم عليه مستوىً معين لعلاقات الإنتاج، ويقوم على التشكيلة الاقتصادية/ نمط الإنتاج نظاماً سياسياً، هو جزء من البناء الفوقي، ولأنها نظاماً اجتماعياً بالمواصفات انفة

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