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Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
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natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a number of issues that we believe need to be discussed and to propose appropriate mechanisms to address them. The importance of research is needed for decision-makers at all levels to a high-quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and the presence of a number of accounting topics actors and absent from the local accounting procedures and requires the review and update accounting treatments approved by the Board of Supreme Audit to respond to the needs of decision makers first and to blend in with a private international requirements. This research depended on main hypothesis which refers to:(that building a system of accounting information in light of disasters responds to the need of the decision-maker requires renovation local accounting procedures in order to be more effective in the light of international applications .

The research has reached a number of conclusions including integrated accounting system is short of meeting the international financial reporting requirements as a result of not admitting much of the accounting procedures when disasters occur distorts the financial statements as they relate to the value of the losses incurred from the impact of disasters.                                              

The researcher found a set of recommendations including , The need to adapt international accounting procedures in light of disasters and wars in the local environment through the introduction of new items in the consolidated accounting manual, which applies in the Iraqi companies with customizable directory number and restrictions and to explain the item and the international standard which is based on the newly created item.

 

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Teaching According to the Augmented Reality Technique on theVisual Thinking Skills to Scientific Fifth-Grade Students for Biology
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The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A Suggested Model for Using a Students Attendance Management Information Systems/ A Case Study In Lebanese French University/ Erbil
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This study aims to design unified  electronic information system to manage students attendance in Lebanese French university/Erbil, as a system that simplifies the process of entering and counting the students absence, and generate absence reports to expel students who passed  the acceptable limit of being absent, and by that we can replace the traditional way of  using papers to count absence,  with  a complete electronically system for managing students attendance, in a way that makes the results accurate and unchangeable by the students.

            In order to achieve the study's objectives, we designed an information syst

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Depositional Environment and Diagenesis processes impact on the carbonate rock quality: a case study, southeastern of Iraq
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Deposition environment and diagenesis processes are very important factors which affect and control the reservoir properties.  The carbonate Mishrif Formation has been selected as a carbonate reservoir in selected wells from southeastern Iraq to understand the influence of the Deposition environment and diagenesis processes on the carbonate reservoir. A core examination of thin sections, shows that Mishrif Formation comprises of six depositional environments, these are: deep marine, lagoon, rudist biostrome, back shoal, and shallow open marine.  These environments have effect by many diagenetic processes, including dolomitization, dissolution, micritization, cementation, recrystallization and Stylolite, some of these processes

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Publication Date
Thu Nov 18 2021
Journal Name
Healthcare
Effect of Practice Environment on Nurse Reported Quality and Patient Safety: The Mediation Role of Person-Centeredness
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This study aims to explore the potential mediation role of person-centeredness between the effects of the work environment and nurse reported quality and patient safety. A quantitative cross-sectional survey collected data from 1055 nurses, working in medical and surgical units, in twelve Malaysian private hospitals. The data collection used structured questionnaires. The Hayes macro explored the mediation effect of person-centeredness between the associations of work environment dimensions and care outcomes, controlling nurses’ demographics and practice characteristics. A total of 652 nurses responded completely to the survey (61.8% response rate). About 47.7% of nurses worked 7-h shifts, and 37.0% were assigned more than 15 pati

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Human Resources Accounting And its Reflection on Quality Cost
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

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Publication Date
Thu Jan 11 2024
Journal Name
Eximia
Using an educational method according to special exercises to perform the skill of bow and develop flexibility for cub wrestlers in Iraq
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creating unique exercises utilizing a teaching approach that works with the research sample, determining how special exercises affect the development of torso flexibility, and determining how special exercises affect the development of bow ability. Activate the search The results of the pre- and post-tests for the control and experimental research groups show a statistically significant association that is favoring the post-test in the development of bow skill performance Using the experimental technique, the researcher set up one group and gave them two tests (pre and post) based on scientific theories that made sense for the topic at hand. Forty adolescent wrestlers from the Adhamiya Club in the Baghdad Governorate were recognized

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Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Asian Multicultural Research For Social Sciences Study
Remote Data Auditing in a Cloud Computing Environment
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In the current paradigms of information technology, cloud computing is the most essential kind of computer service. It satisfies the need for high-volume customers, flexible computing capabilities for a range of applications like as database archiving and business analytics, and the requirement for extra computer resources to provide a financial value for cloud providers. The purpose of this investigation is to assess the viability of doing data audits remotely inside a cloud computing setting. There includes discussion of the theory behind cloud computing and distributed storage systems, as well as the method of remote data auditing. In this research, it is mentioned to safeguard the data that is outsourced and stored in cloud serv

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Publication Date
Sun Oct 01 2023
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Intelligence framework dust forecasting using regression algorithms models
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<span>Dust is a common cause of health risks and also a cause of climate change, one of the most threatening problems to humans. In the recent decade, climate change in Iraq, typified by increased droughts and deserts, has generated numerous environmental issues. This study forecasts dust in five central Iraqi districts using machine learning and five regression algorithm supervised learning system framework. It was assessed using an Iraqi meteorological organization and seismology (IMOS) dataset. Simulation results show that the gradient boosting regressor (GBR) has a mean square error of 8.345 and a total accuracy ratio of 91.65%. Moreover, the results show that the decision tree (DT), where the mean square error is 8.965, c

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
An Artificial Intelligence-based Proactive Network Forensic Framework
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     is at an all-time high in the modern period, and the majority of the population uses the Internet for all types of communication. It is great to be able to improvise like this. As a result of this trend, hackers have become increasingly focused on attacking the system/network in numerous ways. When a hacker commits a digital crime, it is examined in a reactive manner, which aids in the identification of the perpetrators. However, in the modern period, it is not expected to wait for an attack to occur. The user anticipates being able to predict a cyberattack before it causes damage to the system. This can be accomplished with the assistance of the proactive forensic framework presented in this study. The proposed system combines

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact Cloud Computing On The Development of Accounting Education: Evidence From Sultanate of Oman
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Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

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