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Implications of Financial Reporting Governance in rationalizing investors decisions In financial markets in light of An International Financial Reporting Standards (IFRS)/ An analytical study of a selected sample of the joint stock companies in Iraq
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contribution of the governance of lists and financial reports to rationalize the decisions of investors in the financial markets by identifying the governance of financial  reports in light of the financial reporting standards and their role in rationalizing investment decisions in the financial markets and through the distribution of questionnaires to a number of accountants and sample shareholders. That the success of the governance of financial reports, the departments must be convinced of the importance of rules and controls of governance to help in the implementation and development of the internal structures of companies in order to support transparency and ensure the safety of management, and its importance to raise the competitiveness Financial, And to reach several recommendations, including that the application of the governance of financial statements and reports can enable the investor to conclude that the management of the company and the board of management and executive management is strong and fully aware of what is happening in the company.

 

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The impact of population density in sustainable housing - An applied study in the city of Baghdad (Mahalla 817), Al-Bayaa as a model
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Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.

 

      

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Causal Relationship between Stock Market Indices Volatility and Oil Prices Volatility: Empirical Evidence from Iraqi Stock Exchange
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The study investigates the relationship between the volatility of the Iraqi Stock Exchange Index (ISX), and the volatility of global oil prices benchmarks, Brent and West Intermediate Texas (WTI), in additional to the Iraqi Oil, Basra Crude Light (BSL) which represents the most exported Iraqi oil and the major influential factor on the Iraqi governmental revenues. Using monthly data covering the period: 1/2005-12/1205, econometrical and technical tools represented by Co-incretion, Vector Error Correction Model – VECM, Granger Causality, and Bollinger band were employed in order to explore the relationship between the variables.

The econometric analysis revealed the impact of the oil prices volatility on

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Investment Decisions in the health sector according to a strategic: Case study in Amir al-Mu'minin Specialized Hospital Approach
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                  The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Possible Options in Managing the Exchange Rate of the Iraqi Currency in light of Current Economic Conditions
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The management of the exchange rate of the most important tools of economic policy because of its wide area in achieving stability and economic growth through the provision of stability in the exchange rate of the currency of the country concerned , as well as the impact and influence of money supply and then treat the economic crisis monetary and reduce the risk of currency exchange rate .For the management of the exchange rate in Iraq has passed through several stages , from installation to link to a basket of currencies to float freely , and we are dealing with in this research regard to the achievements of monetary policy , especially after the enjoyment of independence on according to the Iraqi Central Bank Law No. 56 of 2004 and Ma

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Panic Attacks Over COVID 19 : A Survey Study on An Iraqi University Sample
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Abstract

The present paper attempts to detect the level of (COVID-19) pandemic panic attacks among university students, according to gender and stage variables.

To achieve this objective, the present paper adopts the scale set up by (Fathallah et al., 2021), which has been applied electronically to a previous cross-cultural sample consisting of (2285) participants from Arab countries, including Iraq. The scale includes, in its final form, (69) optional items distributed on (6) dimensions:  physical symptoms (13) items, psychological and emotional symptoms (12) items, cognitive and mental symptoms (11) items, social symptoms (8) items, general symptoms (13) items and daily living practices (12) items

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Publication Date
Fri Sep 01 2023
Journal Name
Migration Letters
Organizational Machiavellianism and Its Impact on Employees’ Passion: A Field Study on a Sample of Electronic Payment Companies in Iraq
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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of Membership Level for Critical Activities In Knowledge Chain Model Building An Investigation Analytical Study Depending on Fuzzy Logic Architecture for Organizations Pushed by Knowledge
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Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير قانون الاستثمار الجديد في سوق العراق للاوراق المالية: دراسة تحليلية
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اصبحت الاسواق المالية في الوقت الحاضر من المتطلبات الأساسية لتحقيق التطور الاقتصادي والمالي وتبرز اهمية السوق المالي في خدمة الاقتصاد الوطني العراق حيث ان سوق العراق للأوراق المالية (بالإنجليزية: ISX‏) هو سوق للأوراق مالية في بغداد وتأسست السوق في

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of Lean Management Approach on Human Resource Management Practices A field research in telecom companies in Iraq (Zain-Asia cell)
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Abstract

The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Visual intertextuality of normalization with Israel in websites of oriented satellite channels: An Analytical study of Al Hurrah Channel
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The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

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