This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33 .
After Organization literature era, two literary schools appeared in Turkey and Abdulhaq Hamid is one of this period most prominent poets. During his stay in France with a group of colleagues sent by Turkish Government, he was greatly influenced by the French modern literature and the French modern literary authors.
The study discusses the concept of time in the poetry of Abdulhaq Hamid. Reading his poetry, it can be noticed that time is important where he frequently refers to day and night, morning and evening as time insinuations. Hence, the present paper gives a brief study of the poet’s life, and sheds lights on his poems that deal with time- concept.
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... Show MoreIn this work, 332 Al alloy was prepared and reinforced with (0.5% and 1%) nano-Al2O3 particles. The prepared unreinforced and reinforced 332 Al alloy with nano-Al2O3 were solution heat treated (T6) at 510 ̊C and aged at 225 ̊C with different times (1, 3, and 5 h). Hardness test was performed on all the prepared alloys. All prepared alloys were dry slided under different applied loads (5, 10, 15, and 20 N) against steel counterface surface using pin on disk apparatus. The results showed that refinement effect was observed after addition of nano-Al2O3 particles and a change in silicon morphology after performing the solution heat treatment. The results also showed that har
... Show MoreIn this study, Laser Shock Peening (LSP) effect on the polymeric composite materials has been investigated experimentally. Polymeric composite materials are widely used because they are easy to fabricate and have many attractive features. Unsaturated polyester resin as a matrix was selected and Aluminum powder with micro particles as a reinforcement material was used with different volume fraction (2.5%, 5% and 7.5%). Hand lay-up process was used for preparation the composites. Fatigue test with constant amplitude with stress ratio (R =-1) was carried out before and after LSP process with two levels of energy (1Joule and 2Joule). The result showed an increase in the endurance strength of 25.448% at 7.5% volume fraction when peened is 1J
... Show MorePurpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.
Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t
... Show MorePurpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.
Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20
The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali
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Abstract
The current research aims to identify the impact of triangular bridging strategy in the acquisition of sociology of fourth-stage students. To achieve the research objective, the following null hypotheses were adopted: there are no statistically significant differences at a significance level (0, 05) between the average grades of the experimental group students who studied the triangular bridging strategy in acquiring concepts of sociology and average grades of the control group. The researcher has selected the fourth-stage students from Alexandronah School for girls that s related to the Directorate General of Baghdad the sample consisted of (87) students at litera
... Show MoreThis article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued
... Show MoreCustomers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w
... Show MoreThe aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.