Preferred Language
Articles
/
jeasiq-375
Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The status of the state and its relationship to the concept of force in international relations
...Show More Authors

The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Hybrid Framework To Exclude Similar and Faulty Test Cases In Regression Testing
...Show More Authors

 

Regression testing is a crucial phase in the software development lifecycle that makes sure that new changes/updates in the software system don’t introduce defects or don’t affect adversely the existing functionalities. However, as the software systems grow in complexity, the number of test cases in regression suite can become large which results into more testing time and resource consumption. In addition, the presence of redundant and faulty test cases may affect the efficiency of the regression testing process. Therefore, this paper presents a new Hybrid Framework to Exclude Similar & Faulty Test Cases in Regression Testing (ETCPM) that utilizes automated code analysis techniques and historical test execution data to

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Economics And Administrative Sciences
Modeling Absolute Deviations Method by using Numerical Methods to measure the dispersion of the proposal for error
...Show More Authors

Is in this research review of the way minimum absolute deviations values ​​based on linear programming method to estimate the parameters of simple linear regression model and give an overview of this model. We were modeling method deviations of the absolute values ​​proposed using a scale of dispersion and composition of a simple linear regression model based on the proposed measure. Object of the work is to find the capabilities of not affected by abnormal values by using numerical method and at the lowest possible recurrence.

 

View Publication Preview PDF
Crossref
Publication Date
Thu Apr 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Detection of Commercial Cheating for Some Kinds of Local Markets retailed Medicinal Oils: Detection of Commercial Cheating for Some Kinds of Local Markets retailed Medicinal Oils
...Show More Authors

The aims of this study are to explore the commercial artifacts in the following three kinds of vegetables oils, Nigella Sativa, Trigonella foenum-graecum Linn,and Zingiber officinale. These oils have been very popular medicinal plants which are commonly used in traditional medicine .These commercial oils have been compared with the extracts of these plants.
The physical properties of extracts and commercial oils of these plants have been stuied. We observed that the refractive index of the plants matches and non-significant, while specific gravity of Nigella Sativa has similar specific gravity in both extracts and commercial oil in contrast with Trigonella foenum Linn,and Zingiber officinale and we found significant difference (P&lt

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
NEW ENVIRONMENT FOR COMMUNICATION OR ECHO MEDIA THROUGH : “Citizen Journalism”
...Show More Authors

Since the beginning of this century, a new communication map has been formed that foretells to get mankind to enter into a media environment in which the media is mixed with communication, which is technically and even intellectually known as integration.

This environment and its features are no different from the environment in its natural physical incision. If the level and temperature in the physical nature is a specific issue in the natural ecological balance, the level of freedoms, especially the transfer of information and views and circulation in society is also a determinant in the extent of media balance in the world on the one hand and in each country on the other.

There is also a special environment for nature,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Reflecting the Faithful economic representation of accounting practices on the quality of accounting information
...Show More Authors

 

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 09 2021
Journal Name
Political Sciences Journal
Obstacles to reforming the Security Council and new international changes
...Show More Authors

The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

View Publication Preview PDF
Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
...Show More Authors

Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Accounting And Financial Sciences Journal
The Extent to which the Quality of Accounting Information Systems Contributes to Reducing Material
...Show More Authors

This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is t

... Show More
View Publication
Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS: INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS
...Show More Authors

This study aimed to evaluate the occurrence of microbial contamination in food keeping freezers in some local markets in Baghdad city/ Iraq, as well as the contamination of the hands of workers in markets, and the possibility of contamination caused by the transport of food. 30 samples of snow ice found in food keeping freezers in local markets was randomly collected, and 30 swabs from workers hands were taken from the same markets at the same time. Microbiological examination of ice samples was conducted as well as the hands of workers’swabs, and the bacteria were isolated and diagnosed through microbiological and biochemical tests followed. Microbial test results showed some isolates of bacteria in ice samples obtained from food keep

... Show More
View Publication Preview PDF