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jeasiq-1828
Measurement Integration of business model disclosure with qualitative characteristics of accounting information (Relevant and Raithful Representation)
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The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

First: The indicators contained in the disclosure of the business model according to IASB 2010 explain the business model of the research sample banks. Results of operations, prospects, and critical performance measures).

Second: the results show the possibility of formulating an integral relationship between the disclosure of the business model and the qualitative characteristics of basic accounting information since the addition of the disclosure of the business model to the relevance property has enhanced this characteristic and increased the Sig. value of the model, while the disclosure of the business model does not appear to have a significant impact on the property of faithful representation.

The research has drawn a set of recommendations, the most important of which are:

First: all companies are required to disclose the business model in accordance with the IASB 2010 framework.

Second: the conceptual framework for financial reporting should be developed especially with regard to the qualitative characteristics of accounting information, commensurate with the importance of disclosure of the business model, and how this is reflected in strengthening financial reporting, and thus meet the requirements of international financial reporting standards.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and Analysis of Oil Price Fluctuations and Trends of Government Spending on the Security and Health Sectors in Iraq for the Period (2006-2016)
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The objective of the study: To diagnose the reality of the relationship between the fluctuations in world oil prices and their reflection on the trends of government spending on the various economic sectors.

The research found: that public expenditures contribute to the increase of national consumption through the purchase of consumer goods by the state for the performance of the state's duties or the payment of wages to employees in the public sector and thus have a direct impact on national consumption

The results of the standard tests showed that there is no common integration between the oil price fluctuations and the government expenditure on the security sector through the A

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Publication Date
Tue Sep 10 2019
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A classification model on tumor cancer disease based mutual information and firefly algorithm
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Publication Date
Sun Oct 23 2022
Journal Name
Baghdad Science Journal
Comparison Between Deterministic and Stochastic Model for Interaction (COVID-19) With Host Cells in Humans
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In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement of the effect of some macroeconomic variable on the phenomenon of unemployment in Iraq For the period 2003-2018
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The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Seemingly Unrelated Regression Model to Measure the Profitability of Some Iraqi Private Commercial Banks with Presence of Outliers
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A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
A Comparative Study for Estimate Fractional Parameter of ARFIMA Model
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      Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Characteristics of the folkloric shapes in the works of the potters Sajida al-Mashayikhi and Siham al-Saudi (acomparative study): وفاء حرب عبد اللطيف
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The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Star model –model of organization design and reflections of its variables and dimensions of health performance on-filed study in medical city hospital
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Abstract

      The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).

 Research has focused in part theoretical on key variables to look organizational des

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
A Study of a-Si:H Absorption Edge Using Dunstan’s Model
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The optical absorption data of Hydrogenated Amorphous Silicon was analyzed using a Dunstan model of optical absorption in amorphous semiconductors. This model introduces disorder into the band-band absorption through a linear exponential distribution of local energy gaps, and it accounts for both the Urbach and Tauc regions of the optical absorption edge.Compared to other models of similar bases, such as the O’Leary and Guerra models, it is simpler to understand mathematically and has a physical meaning. The optical absorption data of Jackson et al and Maurer et al were successfully interpreted using Dunstan’s model. Useful physical parameters are extracted especially the band to the band energy gap , which is the energy gap in the a

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