Preferred Language
Articles
/
jeasiq-193
Financial reporting of grants and assistance in self-financing units according IAS 20
...Show More Authors

The 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 basis for accounting for grants and assistance upon receipt and after receipt, which makes it difficult to determine the basis of measurement and disclosure in the economic units as well as the existence of a difference between the accounting treatments provided by the accounting standards and what is stated in the consolidated accounting system The accounting standards address the types of grants and assistance as well as the preparation of financial statements explaining the course of use and the extent to which the requirements are met, while the unified accounting system lacks this, which adversely affects the accounting information provided.

The study reached several recommendations, the most important of which is to propose an accounting rule for the treatment of grants and assistance adopting a method of measurement and accounting disclosure that can be applied by all economic units.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Organizational Flexibility in Achieving Organizational Prosperity: Field Research in a Sample of Iraqi Cellular Communications Companies
...Show More Authors

            This research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statist

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 12 2022
Journal Name
Proceedings Of Seventh International Congress On Information And Communication Technology
Identification of Key Criteria of Selecting the Delivery System and Type of Contract in Construction Projects
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Effect of war on treatment of pulmonary tuberculosis, and evaluation of Directly-observed therapy in Baghdad
...Show More Authors

Background: Directly observed therapy-short course (DOTS) had been adopted by World Health Organization (WHO) as hopeful strategy for treatment of tuberculosis (TB) since early nineties. Iraqi health authorities started DOTS implementation since 2001 in Baghdad. Coverage expanded gradually till 100% in 2004. War and unstable security condition hit Iraq since March 2003. Objective: The objective of this study was To evaluate the DOTS implementation program in Baghdad in different periods including 2 unstable periods for proper assessment of war and instability on treatment of TB. Patients and methods: This study had been conducted in Baghdad during four different periods (before and during 2003 war, after war; without and with DOTS). Dire

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Iraqi Journal Of Science
Determination of Magnitudes and Orientation of the Paleostress of Bekhme Structure in Shaqlawa area, Northerneastern Iraq
...Show More Authors

This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1

... Show More
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of The Faculty Of Languages
A Psychological Reading of The Problem of the Black in John Steinbeck’s Of Mice and Men
...Show More Authors

Publication Date
Thu Nov 28 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Assessment of practices and attitudes of undergraduate students toward family violence in the University of Baghdad
...Show More Authors

Objectives: The aim of this study was to assess undergraduate student's practices and attitudes toward family violence in the University of Baghdad.

Methods: This was a descriptive study on non-probability (purposive) sample of 100 undergraduate students from different colleges at the University of Baghdad from November 15, 2022 to May 20, 2023. A validated questionnaire was prepared with 43 questions, which consisted of three parts: eight items related to students’ demographic data, 13 items related to students’ attitudes, and 22 items related to students’ practices.

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development: An applied research in the municipal institutions of Karbala Governorate
...Show More Authors

Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ISO 9001: International Standards and their impact on achieving competitive advantage /An Applied at the private colleges in Iraq
...Show More Authors

The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Suggested Index for studying violent by Environment and Psychology components among Collegian students at a sample in Baghdad City
...Show More Authors

Objective: To identification environmental and psychological violence's components among collegians’ students of different stages, and gender throughout creating specific questionnaire, and estimating regression of environmental domain effect on psychological domain, as well as measuring powerful of the association contingency between violence's domains in admixed form with respondent characteristics, such that (Demographics, Economics, and Behaviors), and extracting model of estimates impact of studied domains in studying risks, and protective factors among collegians’ students in Baghdad city. Methodolog

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The interactive role of high performance work systems in the relationship between high Involvement management practices and strategic Entrepreneurship / case study at Diyala State Company
...Show More Authors

The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei

... Show More
View Publication Preview PDF
Crossref