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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
Tue Feb 02 2021
Journal Name
جامعة واسط مجلة كلية التربية
استعمال الانموذج اللوجستي ثنائي المعلم في بناء وتدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة
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تهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا

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Publication Date
Fri Nov 01 2013
Journal Name
Iraq Journal Of Agricultural Research
FUEL CONSUMPTION AND ECONOMY COSTS FOR MF 7140 TRACTOR AND MOLD BOARD AND DISC PLOWS IN SILT CLAY LOAM SOIL
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The experiment was conducted in Baghdad for study effect using mold board and disc plows as main factor , and second factor was three speeds 1.85 , 3.75 and 5.62 km / hr , and sub-second factor was three levels of soil moisture 21,18 and 14 % to determined data fuel consumption and economy costs machine unit in silt clay loam with depth 22cm. The experiment was a split – split plot arrangement in a randomized complete block design with three replications and statistical analysis using Least Significant Design 0.05 was used to compare the means of treatments. Mold board recorded least fuel consumption and cast fixed and variable and management and total costs of tractor and plow costs and total cost. Increasing forward speeds of the t

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Publication Date
Sun Jun 27 2021
Journal Name
Journal Of The College Of Education For Women
Persuasive Strategies in WHO COVID-19 Virtual Press Conferences: فراس مجيت حماد , جمعة قادر حسين
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Persuasion is an indispensable skill in everyday life; that is why, it has aroused researchers’ interest. This study aims to investigate the most frequently used persuasive strategies in texting WHO COVID-19 Virtual Press Conferences and explore how these strategies are employed to achieve persuasive messages.To this end, a text of WHO COVID-19 Virtual Press Conferences has been chosen randomly to be analyzed based on Dillard and Shen’s (2013) “Persuasive strategies in Health Campaigns”. A qualitative method has been adopted in analyzing the selected data to investigate the credibility and validity of the persuasive strategies used in such a domain. Findings have shown that most of the persuasive appeals based on the adopted mode

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Empowering staff to improve processes according to European quality standards (EFQM)
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 The research dealt with two variables first in the field of human resources represented by the empowerment of workers  and second in operations through improved process in the framework of standards Quality Award European containing nine basic criteria (Leadership, Strategy, partnerships and resources, the results of the individuals, the results of the customer, the results of the community), including human resources and operations has been selected and the Ministry of Industry and Minerals as a community to search , which covered most of the industrial sectors of Iraq through the selection of a single company of every industrial sector and thus became the research sample (6 ) industrial companies in addition to the C

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العلاقــة بين المقرر الدراســي والتخصـص والتحصـيل العلمي في الكيميــاء والاتجــاه نحــو العـلوم لدى طلبــة كليــة التربيــة ابن الهيثــم / جامعــة بغــداد
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تهدف هذه الدراسة إلى معرفة الفرق في التحصيل الدراسي في الكيمياء والاتجاه نحو العلوم بين طلاب التخصص العلمي وطلاب التخصص الصناعي الصف الأول كلية التربية ابن الهيثم، كذلك تهدف الدراسة إلى معرفة العلاقة بين التحصيل الدراسي في الكيمياء ودرجات اختبار نهاية الفصل في الكيمياء، والمعدل التراكمي بعد أخذ المقرر الدراسي والاتجاه نحو العلوم بالنسبة لطلاب التخصص العلمي وطلاب التخصص الصناعي.

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Publication Date
Sat Dec 15 2018
Journal Name
كلية التربية الاساسية
تقويم الكفاءة الادارية لأعضاء اللجان المشرفة على التطبيقات التدريسية في كليات التربية بجامعة بغداد من وجهة نظر التدريسيين المشرفين عليها
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هدف البحث إلى معرفة تقويم الكفاءة الادارية لأعضاء اللجان المشرفة على التطبيقات التدريسية في كليات التربية بجامعة بغداد من وجهة نظر التدريسيين المشرفين عليها. اعتمد البحث المنهج الوصفي التحليلي. وتكون مجتمع البحث من (162) مشرفاً على التطبيقات التدريسية من كليات التربية/ جامعة بغداد، واختيرت عينة البحث بالطريقة العشوائية البسيطة، وبلغ عدد أفراد العينة (120) مشرفاً من الكليات آنفة الذكر. وتم بناء استبانة تضمنت (35)

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Publication Date
Sat Jun 06 2015
Journal Name
مجلة
فعالية استخدام تدريبات القوة الدافعة الذاتية في تطوير القوة الخاصة و بعض القدرات الوظيفية و المهارية للاعبين الشبابا بالكرة الطائرة
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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Associations Between Phonological Processing and Working Memory in Students with and without Reading disabilities in Basic Education Cycle One Schools in Muscat
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The study aimed to examine the phonological processing profile for students with and without reading disabilities in cycle 1 schools of basic education in the Governorate of Muscat, Sultanate of Oman. The study participants included 306 students, 165 students with reading disabilities and 141 students without reading disabilities. The Comprehensive Test of Phonological Processing (CTOPP) and Working Memory Test (WMT) were administered to the participants. The results of the study showed that the mean score of students without reading disabilities was higher than that of students of reading disabilities in all measures of phonological processing, and that there are statistically significant differences on the  case of students in all

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
OUTDATED VOCABULARY in A. I. HERZEN's NOVEL " who is to BLAME?": УСТАРЕВШАЯ ЛЕКСИКА В РОМАНЕ А. И. ГЕРЦЕНА «КТО ВИНОВАТ?»
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The article considers the main reason for A. I. Herzen's address to obsolete words, which is their ability to acquire a stylistic coloring in the context of speech, as well as the possibility of combining, in some cases, with neutral lexemes of various functional styles. A certain stylistic effect of such characteristics of this type of vocabulary is represented, as a result of which their stylistic coloring in syntagmatic terms does not coincide with stylistic coloring in terms of paradigmatics, that is, in speech they have a completely stylistic meaning. Attention is focused on the role of outdated vocabulary, which consists in the fact that they serve to implement such features of the artistic style as imagery, emotionality, and their

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Unplanned Urbanization and Agricultural Land Degradation in Baghdad City from 2003 to 2017: احمد عباس كاظم , ليث زيد عباس
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Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

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