Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to another, which attracts researchers to fool about the reasons for this and try to reach common points and reduce the gap between the options and theoretical and practical solutions available and in line with the environmental changes surrounding the companies concerned, and this research problem starts from a defect in the intellectual and conceptual reading of a topic Accounting for operations in foreign currencies and translating the financial statements of foreign branches and companies at the local level, which has led to the adoption of accounting standards, rules, and practices that are not sufficient or appropriate to address the issue, objective treatment consistent with the Emerging environmental changes that Iraqi companies operate under. The research dealt with the presentation and discussion of the topic in two axes, the first dealt with a conceptual approach to the operations that are done in foreign currencies and the translation of the financial statements of foreign branches and companies, while the second dealt with an analysis of the mentioned operations and translation of the financial statements of the branches and companies. Appropriate in this area.
The study aimed at knowing the financial consumer about the available protection from financial and banking services, presenting, and examining the evidence of some indicators indicating the reality of financial inclusion in the Iraqi banking system. Therefore, the study sought to know the extent of the level of protection available to the financial consumer as a result of its use of financial and banking services by the Iraqi banking system, and what It is the reality of financial inclusion in the banking system by measuring some financial and banking indicators. The study relies on the two (analytical) and (descriptive) approaches based on the questionnaire form and the data issued by the Central Bank of Iraq (2017-2020). Watch
... Show MoreRecently, Qatar, a well-known oil production country, has been convinced as a successful case in attracting foreign direct investment (FDI) as a smaller economy. This paper aims to investigate how FDI inflows affect Qatar’s business cycles. Time series data was selected from 1990 to 2010 as available. The VAR Impulse Responses and the Granger Causality test were mainly employed by using Eviews. The derived result shows that the FDI inflows and the economic growth in Qatar interact with each other in a relatively long term.
the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as
... Show Moreيهدف البحث التعرف على اثر استراتيجية القوائم المركزة في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط وتم استخدام المنهد التجريبي ذو الضبط الجزئي وكذلك تم اختيار مجامع البحث جميع طلاب المدارس الثانوية والمتوسطة التابعة لمديرية تربية كربلاء
La condicionalidad en árabe, supongo como en otras lenguas, constituye una noción amplia que puede expresarse mediante diferentes construcciones sintácticas. La mayor parte de los especialistas coinciden en señalar que las estructuras condicionales son, probablemente, la clase más compleja de expresión compuesta en árabe. Se utilizan para expresar una condición de la que depende la realización de lo expuesto en la oración principal. Las estructuras condicionales son una de las principales vías lingüísticas de las que dispone el individuo para expresar su capacidad de imaginar situaciones diferentes a las reales; de crear mundos posibles; de soñar con situaciones pasadas que podrían haber sido diferentes; de ocultar lo fact
... Show MoreAbstract:
This research aims to identify the actual reality of the supply chain processes applied in the Noor Al-Kafeel Food Products Company, which was chosen as a research sample by measuring the application and documentation gap. The current research relies on the case study method to reach the desired results, and the seven-scale scale was relied on to identify the reality of the supply chain operations applied in the researched company and the use of quantitative and qualitative methods in data collection and analysis, as quantitative methods such as the arithmetic mean were used weighted, percentage measurement, and g
... Show MoreThe objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.
The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi
... Show MoreThe use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c
... Show MoreOur critical history is marked by the presence of eminent poets who have tried to read, as for their texts, such as Al-Mutanabbi, Ibn Abd Rabu and Ibn Arabi. As for the texts of others, such as Al-Farazdaq, Jarir, and Omar bin Abi Rabi'a, and what is distinctive in their readings was that they were texts corresponding to the reading text, then the reading of Jarir Naqdah and Omar bin Abi Rabi`a was an opposition and Ibn Abd Rabu was scrutinized and Ibn Arabi was an interpretation and al-Mutanabi an explanation, and I found that these in their readings constitute a specificity that must be revealed The way of this research (constructive critical reading by the Arab poet - a critical study -) their poor are critical because criticism is pr
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