Preferred Language
Articles
/
jeasiq-2025
Adoption of the International Financial Reporting Standard IFRS11 Constraints and Remedies (Application in Basra Gas Company)
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Theoretical calculations involving a standard neutron yield distribution for the T-T nuclear fusion reaction
...Show More Authors

A standard theoretical neutron energy flux distribution is achieved for the triton-triton nuclear fusion reaction in the range of triton energy about ≤10 MeV. This distribution give raises an evidence to provide the global calculations including the characteristics fusion parameters governing the T-T fusion reaction.

View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of University Education at the Middle Technical University in The Light of the Application of National Ranking project for the Quality of Iraqi Universities
...Show More Authors

The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The analytical potentiality of three different liquid stationary phases in analysing rathylchlorosilanes by gas - liquid ehromatography
...Show More Authors

Organohalosilanes conslitute an important subject ١٦؛ the chemistry oforganosilicon compound؛. Being starting materials and intermediates in the synthesis of a large number of various compounds so it is very important to get such materials in its highest purity ,but the separation of rathylchlorosilanes was still a big^oblem, duet^the great similarity in their physical and chemical properties, making its analysing verydifficult, ^or this reason tteir must be a good method o^e^r^iondealing^ththe^compounds, gas- liquid chromatography proved that it was the best, specially when (m- nitrotoluene) was used as a stationary liquid phase, it gave a complete separation and a good statistical results

View Publication Preview PDF
Publication Date
Thu Jul 31 2025
Journal Name
Lecture Notes In Networks And Systems
Integration Between Network Analysis and Business Process Reengineering and Their Role in Reduce Project Costs/Applied Research in the Oil Projects Company
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Quick Response Manufacturing (QRM) and Impacts on the Scheduling Operations Applied Research in the general company for vegetable oil product/ Al-Farab factory
...Show More Authors

 

He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Drinking water quality evaluation of hand pumping wells using water quality index and standard algal toxicity testing in Mansoura and Talkha cities, Egypt
...Show More Authors

Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Use Of the Bayesian Method and Restricted Maximum Likelihood in estimating of mixed Linear Components with random effects model with practical application.
...Show More Authors

In this research we study a variance component model, Which is the one of the most important models widely used in the analysis of the data, this model is one type of a multilevel models, and it is considered as linear models , there are three types of linear variance component models ,Fixed effect of linear variance component model, Random effect of linear variance component model and Mixed effect of linear variance component model . In this paper we will examine the model of mixed effect of linear variance component model with one –way random effect ,and the mixed model is a mixture of fixed effect and random effect in the same model, where it contains the parameter (μ) and treatment effect (τi ) which  has

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
الطبعة الاولى
التنظيم القانوني الدولي للمناطق المسجلة ضمن لائحة التراث العالمي
...Show More Authors

يعكس التراث هوية الأفراد والمجتمعات ليس فقط لكونه امتداد الماضي إلى الحاضر بل لأنه يمثل مردودا اقتصاديا واجتماعيا وسياسيا فاعلا في المجتمعات الحاضرة وهو ما أدى إلى اهتمام دولي ووطني كبير بضرورة حمايته لذلك في هذه الأطروحة يتناول الباحث موضوع التنظيم القانوني الدولي للمناطق المسجلة ضمن لائحة التراث العالمي دراسة حالة العراق وفي إطار تعميق الفهم بالتراث العالمي تناولت الباحثة التعريف بالتراث العالمي الذي ي

... Show More
Publication Date
Wed Feb 01 2023
Journal Name
Jacc: Cardiovascular Interventions
CRT-100.98 International Registry of Cardiovascular Diseases in Women (IROCW): Assessing the Feasibility of Large Data Registry in the Absence of Funding and Electronic Database – Initial Data From Iraq
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
...Show More Authors

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

... Show More
View Publication Preview PDF