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jeasiq-2025
Adoption of the International Financial Reporting Standard IFRS11 Constraints and Remedies (Application in Basra Gas Company)
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The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sample).

The study found some conclusions one of the important is a wide gap between the unified accounting system which is applied in Iraq and the IASs/ IFRS, and with local accounting application requirements, namely, the lack of disclosure in the financial reports of joint arrangements, obstacles and challenges in the local environment from the legal and accounting aspects when adopting or applying the IFRS11.

The study also presented a set of recommendations, the most important of which is the trend towards adopting the financial reporting standard (IFRS 11) by the Iraqi companies through entering into partnerships that contribute to strengthening the national economy in order to increase expertise and access to technology and create job opportunities to alleviate unemployment.

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of using blockchain technology in improving the quality of digital financial reports
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This study aims mainly to identify the role of the use of blockchain technology in improving the quality of digital financial reports, answering questions and testing the hypothesis of the study, the researchers relied on the descriptive analytical approach, and to obtain the necessary data a questionnaire was distributed after evaluation to the study community.

The results of the study have shown that the use of blockchain technology helps to provide a high degree of reliability in digital financial reports published to banks over the Internet, ensure the speed of completion and completion, and maintain the privacy and confidentiality of the information contained in the digital financial reports of banks

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Publication Date
Tue Sep 01 2015
Journal Name
مجلة العلوم القانونية
التنفيذ العيني لعقد البيع الدولي وفقاً لاتفاقية الأمم المتحدة للبيع الدولي
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التنفيذ العيني لعقد البيع الدولي وفقاً لاتفاقية الأمم المتحدة للبيع الدولي

Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Estimation of the Standard Atmospheric Earth Model Parameters at 86 km Altitude
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     Utilizing the Turbo C programming language, the atmospheric earth model is created from sea level to 86 km. This model has been used to determine atmospheric Earth parameters in this study. Analytical derivations of these parameters are made using the balancing forces theory and the hydrostatic equation. The effects of altitude on density, pressure, temperature, gravitational acceleration, sound speed, scale height, and molecular weight are examined. The mass of the atmosphere is equal to about 50% between sea level and 5.5 km. g is equal to 9.65 m/s2 at 50 km altitude, which is 9% lower than 9.8 m/s2 at sea level. However, at 86 km altitude, g is close to 9.51 m/s2, which is close to 15% smaller

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Estimation of the Standard Atmospheric Earth Model Parameters at 86 km Altitude
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     Utilizing the Turbo C programming language, the atmospheric earth model is created from sea level to 86 km. This model has been used to determine atmospheric Earth parameters in this study. Analytical derivations of these parameters are made using the balancing forces theory and the hydrostatic equation. The effects of altitude on density, pressure, temperature, gravitational acceleration, sound speed, scale height, and molecular weight are examined. The mass of the atmosphere is equal to about 50% between sea level and 5.5 km. g is equal to 9.65 m/s2 at 50 km altitude, which is 9% lower than 9.8 m/s2 at sea level. However, at 86 km altitude, g is close to 9.51 m/s2, which is close to 15% smaller than 9.8 m/s2.  These resu

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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Boundary Optimal Control for Triple Nonlinear Hyperbolic Boundary Value Problem with State Constraints
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The paper is concerned with the state and proof of the solvability theorem of unique state vector solution (SVS) of triple nonlinear hyperbolic boundary value problem (TNLHBVP), via utilizing the Galerkin method (GAM) with the Aubin theorem (AUTH), when the boundary control vector (BCV) is known. Solvability theorem of a boundary optimal control vector (BOCV) with equality and inequality state vector constraints (EINESVC) is proved. We studied the solvability theorem of a unique solution for the adjoint triple boundary value problem (ATHBVP) associated with TNLHBVP. The directional derivation (DRD) of the "Hamiltonian"(DRDH) is deduced. Finally, the necessary theorem (necessary conditions "NCOs") and the sufficient theorem (sufficient co

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Baska Style in Achievement and Creative Thinking among Students in the Fifth Grade Literary Material and Application Rhetoric
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The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Petrophysical Analysis of an Iraqi Gas Field (Mansuriya Gas Field)
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Mansuriya Gas field is an elongated anticlinal structure aligned from NW to SE, about 25 km long and 5-6 km wide. Jeribe formation is considered the main reservoir where it contains condensate fluid and has a uniform thickness of about 60 m. The reservoir is significantly over-pressured, (TPOC, 2014).

This research is about well logs analysis, which involves the determination of Archie petrophysical parameters, water saturation, porosity, permeability and lithology. The interpretations and cross plots are done using Interactive Petrophysics (IP) V3.5 software.

The rock parameters (a, m and n) values are important in determining the water saturation where (m) can be calcul

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Usage of non-linear programming in building a mathematical model for production planning according to discount constraints put on bought amount
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Abstract

 This research deals will the declared production planning operation in the general company of planting oils, which have  great role in production operations management who had built mathematical model for correct non-linear programming according to discounting operation during raw materials or half-made materials purchasing operation which concentration of six main products by company but discount included just three products of raw materials, and there were six months taken from the 1st half of 2014 as a planning period has been chosen . Simulated annealing algorithm  application on non-linear model which been more difficulty than possible solution when imposed restric

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Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.: ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.
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This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of analytical procedures in enhancing confidence AndCredibility of the financial statements presented to the Tax Administration
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The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

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