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jeasiq-421
The impact of financial reporting of earnings per share on the quality of financial reporting
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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 .

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of the international rankings for the quality of Iraqi universities
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The international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet   a specific need by making the product or service   suitable for use.         The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Management by roaming and self-efficacy and their impact on the excellence of hotel service: An applied study
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      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analysis of the impact of public budget deficit on external debt in lraq with in the framework of joint integration of the period (1990 – 2016 )
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The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The impact of new media in social relations: (A field study on a sample of young people in Baghdad)
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Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Investigations on the Impact of Using Elliptic Groynes on the Flow in Open Channels
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This paper presents a numerical simulation of the flow around elliptic groynes by using CFD ‎software. The flow was simulated in a flume with 4m long, 0.4m wide, ‎and 0.175m ‎high ‎‎with a constant bed slope. Moreover, the first Groyne placed at 1m from the flow ‎‎inlet with a ‎constant the Groyne height of 10cm and a 1cm thickness, and the ‎width of Groynes equals ‎7cm‎. A submergence ratio of the elliptic Groynes of 75% was assumed, corresponding to a discharge of ‎0.0057‎m3/sec. The CFD ‎model showed a good ability to simulate the flow ‎around ‎Groynes with ‎ good accuracy. The results of ‎CFD software showed that when using double elliptic Groy

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Impact of credit risk on cash and undertaking credit facilities
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The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
The impact of infrastructure planning of complete street elements on the urban environment
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In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
The prohibition of cheating in the Sunnah of the Prophet
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In The Name of Allah Most Gracious Most Merciful

Cheating is one of the forbidden actions and reprehensible morals that are forbidden by Islamic law, because it involves an assault on rights, whether they are the rights of God Almighty or the rights of God.

people, or self-rights, and because it involves harming others.

Since the Sunnah of the Prophet is the second source of Islamic law, many of the noble hadiths of the Prophet forbid and prohibit cheating.

This study sheds light on it.

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Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of the Number of Gaussian Points and Their Distribution on Image Quality
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This  research  involves  studying  the  influence  of  increasing  the

number of Gaussian points and the style of their distribution, on a circular exit pupil, on the numerical calculations accuracy of the point spread function for an ideal optical system and another system having focus error of (0.25 A. and 0.5 A. )

It was shown that the accuracy of the results depends on the type of

distributing points on the exit pupil. Also, the accuracy increases with the increase of the number of points (N) and the increase of aberrations which requires on increas (N).

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Effect of Fat Replacement with Tahena on the Quality Properties of Shortened Cake
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The objective of this research was to investigate the effect of replacing fat(shortening) with different percentages of tahena on the quality properties (physiochemical and sensory ) of shortened cake.The percentages of moisture,protein ,fat and ash of cake increased significantly(p<0.05) as the replacement was increased .The highest increase percentages were 10,48,5,and 90 %,respectivly, at 100% replacement .Carbohydrate,however,decreased by 10%at 100% replacement .these findings may indicate improvement of cake nutritional value.Standing height,as an indicator of cake volume, also increased significantly by 4% at the 50% replacement then it decreased by 4% 100% replacement level. Basic formula (control) has signific

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