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Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases made total reliance by the economic units in the discharge of their production, to provide this system of advantages of the seller and the buyer, Due to the large volume of transactions handled installment sale was necessary to strengthen the Iraqi unified accounting system to add rules to measure special accounts that can be applied uniformly in the Iraqi economic institutions , that working an installment sales system. to makes this system better able to provide appropriate accounting information and with confidence when its users, because the accounting system applied in these units does not cover all types of sales, such as installment sales and does not help to build a management information systems for the production of standardized  data, to the levels of the economy, to be in line with the new economic environment of the Iraqi units.

 

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Publication Date
Mon Jan 01 2024
Journal Name
Corporate & Business Strategy Review
Analysis of the accounting financial performance of private listed banks in the emerging market for the period 2010–2022
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This study aims to the little impact of accounting financial performance (AFP) analysis on the money market in the Iraqi economy. Potentially limiting future market activity could be international risks and obstacles, which in turn could cause issues and crises (Shah & Jan, 2014; Bakhtiyarovich, 2020)‏. The study concept was inspired by the recognition that there must be communication between the importance of the AFP analysis of the Iraqi securities market and the country’s financial and economic institutions. The sample of the study included ten Iraqi banks listed in the Iraq Stock Exchange (ISE) for the period 2010–2020. The three mathematical models included in the statistical analysis served as the basis for projectin

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
The Mutual Interaction effects between Array Antenna Parameters and Receiving Signals Bandwidth
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The presence of a single complex adaptive weight in each element channel of an adaptive array antenna is sufficient for processing of narrowband signals. The ability of an adaptive array antenna to null interference deteriorates rapidly as the interference bandwidth increases. The performance of narrowband adaptive array antenna with LMCV Beamforming algorithm is examined. The interaction effects between received signal angle of arrival and array parameters like the interelement spacing and the number of array element and the received signal bandwidth were studied. The output Signal to Interference plus Noise Ratio (SINR) and Interference to Noise Ratio (INR) are used as performance parameters for evaluation of these effects. It is found

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Publication Date
Wed Jan 28 2026
Journal Name
Al–bahith Al–a'alami
The Challenges of Forming A Culture of Change in Iraq (Self-Obstacles to the Media Role)
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The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

  1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
  2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
  3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
  4. Social life controlled by the prevai

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the tax pilot phase strategy and its impact on the tax price in Iraq
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the relationship between the fiscal policy indicators and the bank stability index in Iraq for the period 2010-2016 using the ARDL model.
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The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benchmarking in Developing the Curricula of Accounting Departments in Iraqi Universities
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             The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

  

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Identify indicators of climate change through the analysis of the amount of rain in Iraq
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United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive

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Publication Date
Tue May 16 2023
Journal Name
Steel And Composite Structures
Thermal buckling and stability of laminated plates under non uniform temperature distribution
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Stability of laminated plate under thermal load varied linearly along thickness, is developed using a higher order displacement field which depend on a parameter “m”, whose value is optimized to get results closest to three-dimension elasticity results. Hamilton, s principle is used to derive equations of motion for laminated plates. These equations are solved using Navier-type for simply supported boundary conditions to obtain non uniform critical thermal buckling and fundamental frequency under a ratio of this load. Many design parameters of cross ply and angle ply laminates such as, number of layers, aspect ratios and E1/E2 ratios for thick and thin plates are investigated. It is observed that linear and uniform distribution of

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Scopus
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public expenditure and public revenue on some of the intangible components of social development in Iraq for the period 1985-2008
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تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

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