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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
Thu May 14 2020
Journal Name
Journal Of Planner And Development
The Impact of the Method of Dealing with the Product of Wars in the Continuity of the Crisis Wars. Beirut city as an Example
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This research investigates the subject of the impact of wars (as a manifestation of crisis) on architecture, and the extent of continuing wars physical and moral results of wars, even after the end of the cause of the crisis. The impact of different rebuilding which exposed to the effects of the war seems different in crisis regions.

The problem of research is about the uncertainty of the impact of the way chooses for reconstructing the buildings after wars in the continuity of the crisis of war. The goals of this research are to clarify the influence of methods of reconstruction of buildings in a city chosen which is Beirut, on the continuation of the war crisis with the argument of demolishing and rebuilding newly or keeping tr

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Publication Date
Sun May 24 2026
Journal Name
Al–bahith Al–a'alami
International Public Relations methods in building the state's image through Cyberspace
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The researcher has studied in his research (International Public Relations methods in building the state's image through Cyberspace)
, analytical study of the Facebook and twitter pages for British foreign office , the role was played by the International Public Relations in building the mental image of British , especially after the new media and internet have became influential role in political life . and became an important tools used by political institutions as ministries of foreign affairs in the twenty: one century .
The researcher identified the problem of this study with the following question:
(what is the role of the International Public Relations in building the mental image of state through Cyberspace)
To answer

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Financial Guarantee Assessmeats on Accounting Profite: Apractical Research In Dell Company
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The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
International and domestic political conflicts in south Yemen1869-1918
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In the South of yement, when the accupation of Aden in 1839 by the British, British politics has proceeded in accordance with interests in promoting the existence and exploitation of this important site to implement their interests. Historians believe that Britain played a major role in the conflicts that have taken place on the land of Yemen, through a series of military and political dealings between them and the Ottoman Empire prior to withdrawal of Yemen and between local authorities and power to Yemen, such interactions have led to very serious consequences for the future of Yemen and Yemen was often divided into three parts, the northern areas under the authority of Imam Yahya, and the South, under the control of Britain, Asir and

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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Auditing A proposed Framework For Practice In Industrial Companies: Practical Study In Iraqi State Company For Cement
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This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Study of Ability of Local Ninivite Rocks in Purification of Drinking Water
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This study is conducted to verify the efficienecy of local Ninivite rock when used in the treatment of drinking water in plants operating currently in the country in order to develop the situation of these stations to cope with the increase in population. Also, this will limit the pollutian which are increasing in the country's rivers.

(Euphrates and Tigris). These rivers are the sources to feed all water treatment plants in the country. The idea is the develop or the modify these stations by replacing part of top layer of sand filters used in these stations with Ninivite rock to operate as filters composed of two medium. The efficiency of this rock is compared with other materials used successfully worldwide in this area, such a

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Constructivism Theory in International Relations (Case Study on the War on Terrorism)
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        The topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Implementation gap of Operational requirement according to the international standard (ISO 9001:2015) in the National Insurance Company : Applied research.
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The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Maximizing competitive strategies in the general framework of the critical success factors and the risk management process: applied research in a sample of Iraqi private banks
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Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

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