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information and communication technologies and their impact on changed the financial reporting system In a Sample in Iraqi banks
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paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology.                              

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Publication Date
Sun Nov 30 2025
Journal Name
بدبي اعمال وقائع المؤتمر الدولي الاول لعلوم المكتبات والمعلومات جامعة الوصل و مكتبة محمد بن راشد
Artificial Intelligence Skills of Information Institutions Workers: A Descriptive Study
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Objectives: This research aims to study the artificial intelligence (AI) skills re-quired by employees in information institutions, specifically university libraries in Iraq, to enhance their services and align with modern technological advancements. It highlights the gap between the current knowledge of employees in Al technologies and their practical applications to improve the services of information institutions. Methodology: The research adopted a descriptive survey method, targeting em- ployees in three prestigious university libraries in Baghdad: the Central Library of the University of Baghdad, the Central Library and House of Books of Al-Mustansiriyah University, and the Central Library of the Iraqi University. A sample of (160)

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Relationship between Emotional Intelligence and Decision Making Styles And their effect on Performance Excellence the university" An exploratory search for a sample of the administrative leaderships in the Mustansiriya University"
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   Addressed this research the impact of intelligence emotional dimensions of the main(self awareness, and self-management, and social awareness, and relationship management) in the performance excellence the university(performance optimization, and strategic development) this is by middling the styles decision making which are (rational and intuitive, and dependent, and spontaneous, and avoidant), and Go search of an intellectual dilemma raise fundamental questions revolve around the search was to answer those questions through a theoretical framework for search variables first and test models of the relationship and second through the impact six hypotheses President.The objective of the research to make sure the contr

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Design of a Differential Chaotic on-off keying communication system
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Among the available chaotic modulation schemes, differential chaos shift keying (DSCK) offers the perfect noise performance. The power consumption of DCSK is high since it sends chaotic signal in both of 1 and 0 transmission, so it does not represent the optimal choice for some applications like indoor wireless sensing where power consumption is a critical issue. In this paper a novel noncoherent chaotic communication scheme called differential chaos on-off keying (DCOOK) is proposed as a solution of this problem. With the proposed scheme, the DCOOK signal have a structure similar to chaos on-off keying (COOK) scheme with improved performance in noisy and multipath channels by introducing the concept of differential coherency used in DCS

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Catalysts for money laundering and control by the banks / analytical study in the province of Arbil measures
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Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
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The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
(The Segmentation of Industrial Market and its Effect in Targeting Market : An descriptive analytical study for a sample of industrial companies in Iraq)
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 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v

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Publication Date
Fri Jul 17 2026
Journal Name
Al–bahith Al–a'alami
The Interactive Communication and its Reflection on Social Capital
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The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

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Publication Date
Sun Aug 08 2021
Journal Name
Al – Bahith Al – A A‚lami
The Impact of Financial Financing on the Future of the Iraqi Print Press, A Survey Study by the Contactor
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The objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper. This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call). The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used t

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
Transformations in The Process of Mass Communication Using the International Network of Information (Internet): انتصار رسمي موسى
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Summarized the idea of research is marked by "changes in the process of mass communication by using the international network of information" by specifying what data networking and mass communication is the transformation processes in the mass communication network where research aims to:1. Diagnostic data and transformations in the process of mass communication network.2. Provide a contact form commensurate with the characteristic mass of the International Network of electronic information, and research found to provide a communicative model called the (human contact network). In short (HCN) Humanity Communication Net also reached conclusions concerning the search process and communicative transformations and changes that have taken pla

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks
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The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

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