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jeasiq-1928
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financial statements using the indicators of financial analysis for the Bank of Baghdad. The research reached a number of conclusions, the most important of which is the impact of the adoption of the International Accounting Standard (IAS.1) on the qualitative characteristics of accounting information for the financial statements of the Bank of Baghdad, and this appears clearly in the calculation of indicators of financial analysis. The most important recommendations were the necessity of requiring all local banks to adopt the International Accounting Standard (IAS.1) continuously according to internal and external variables, which will be reflected in the quality of accounting information and the need to use financial and non-financial indicators because of their impact in improving the quality of internal and external decisions.

 

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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Determination of levels of interaction between urban land use and the adoption of spatial analysis techniques (study area, Najaf City)
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the student of the structure of the city and its constituent elements will clearly sense the invisible relationships that underlie the different forms of urban activity, which in turn are defined by the generality of the urban patterns in that city, which will vary clearly according to the location in the city. These relations will be embodied in their true form in the interactions between the different uses of the earth, and the change that will result from their regularity in the form of entities in independent groups, which may share with each other a component of it.
Therefore, the process of controlling the functional interactions between the uses of the urban land and the awareness of t

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Evaluation of Physical Chemical and Biological Characteristics of Underground Wells in Badra City, Iraq
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The quality of groundwater should be improved by keeping safe water sources from contaminants in protective way by doing regular measuring and checkup before it supplied for usage. Private Wells do not receive the same services that wells supplying the public do. Well owners are responsible for protecting their drinking water. This work was carried out in Badra city, Iraq from December 2017 to May 2018, six wells water were investigated to determine the general characteristics of wells as well as studying the effect of environmental factors on the quality of water. The average of six wells were eleven parameters that is out of permissible limits were EC, Sal., Alk., TH, TDS, Na, Ca, Cl, SO4, Fe, Zn (4402-5183 /cm, 2.76-3.9 ppt

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
The Authority and its impact on the prevention of Sharia rulings
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Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
And after:

      Muslim scholars have fought in the extent of regard to these interests, each according to his opinion and according to his evaluation, and his consideration of this interest, but it remains important that the legislation in them needs more precaution and caution against the predominance of passions, because the passions often decorate spoilers so they see an interest, so practical application must To realize the spirit of Islamic Sharia in its entirety of its rulings, and the preponderance between the interests and evils that prevail in our societies, which c

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the supervision tools of the Central Bank of Iraq to verify the continuity of private banks: An applied research in the Central Bank of Iraq
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The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Complementary Relationship between Target Costing and Value Chain In The Public Corporations Of The Jordanian Industrial Sector: An Empirical Study
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This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

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Publication Date
Thu Mar 31 2022
Journal Name
Psychological Science
The health and social repercussions of the epidemic crisis (Covid-19) on women (An exploratory study for some private universities - Baghdad / Karkh)
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The current research aims to first - reveal the social repercussions of COVID-19 on women A - The impact of the epidemiological crisis on the social structure of the family B - Psychological and social pressures that women are exposed to during the Covid pandemic C - Social isolation resulting from the injury of a member Second - Understanding the health consequences of COVID-19 on women A- Mechanisms of differentiation in the treatment of Covid-19 treatment, home or hospital As for the limits of the research, the current research is determined by some private universities of students, female employees and teaching staff in Karkh district, which number eight (Al-Hikma, Al-Farahidi, Al-Farabi, Tigris, AlTurath, Al-Rashid, Al-Mashreq, Al-Nuso

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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Forming Media on the Hydroforming Process for Copper Tube
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To observe the effect of media of the internal pressure on the equivalent stress distribution in the tube, an experimental study is done by constructing a testing rig to apply the hydraulic pressure and three dies are manufactured with different bulging configurations (square, cosine, and conical). In the other part, ANSYS APDL is generated to analyze the bulging process with hydraulic and rubber (natural and industrial) media. It was found that when the media is a rubber, the stress is decreased about 9.068% in case of cosine die and 5.4439% in case of conical die and 2.8544% in case of square die. So, it can be concluded that the internal pressure in the rubber media is much better than in hydraulic media. Also, the force needed for fo

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Publication Date
Fri Apr 02 2021
Journal Name
Journal Of Contemporary Issues In Business And Government
The effect of developing insurance marketing methods on performance of insurance companies (An applied research in the two Iraqi general and national insurance companies)
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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Affect of Financial Development on Poverty in Iraq for the Period 1980-2010
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There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The development of ethics management system to enhance the social responsibility of government institutions in Iraqi society An analytical study on a sample of top leadership and the presidency of
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Abstract

The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.

Research findings show the role of social responsibility in achieving the university's strategy,

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