Preferred Language
Articles
/
jeasiq-493
Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
...Show More Authors

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities: applied research
...Show More Authors

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
...Show More Authors

Abstract
        The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via  field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving financial stability of Iraqi banks for the period (2009 - 2017)
...Show More Authors

The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Animation Films and Their Impact on the Behavior of Kindergarten Child from the Point of View of Mothers
...Show More Authors

The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of promotion means in the developing the activity of financial markets: A case study of Iraqi stock Exchange
...Show More Authors

The promotion by its means lead a vital and important role at the level of all organizations, whether (industrial or service) in general, and financial markets in particular. The promotion is earns delved to be as one of the main operations which  market uses it through various means of financial markets and companies which its shares listed in the aim of (finance or investment), with a view to the implementation and financing of public and private projects the one hand, or with a view to achieving profits through investment of speculative or... For other purposes, on the other hand.Accordingly, we find that the set of public and private goals joint between the financial markets and listed companies respectively, will serve the stra

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Training Program based on Some Strategies of Self-Regulated Learning for the Teachers of Mathematics and its Effect on their Relational Mathematics
...Show More Authors

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the currency sale window in the stability of the dinar exchange rate and its reflection on inflation
...Show More Authors

The: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
...Show More Authors

 

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The principle of citizenship in Shari'a policy
...Show More Authors

Jurists were unable to comprehend modern terminology and concepts to provide mature answers
On the questions and issues of the age, and what I want to research and raise it; an important and urgent subject, to crystallize the opinion jurisprudence
Islamic, which is the subject of citizenship. The globalization of the concept of citizenship, and the spread of special cultural differences,
The blurring of the identities and specificities of nations due to conflict, or political differences, often results in responses
This trend is inversely rooted and rooted, and as a result, the threat to one's religion or predecessors becomes threatened by one's culture,
Thus destroying the essence of his identity. Man has the highest rank

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Non Iraqi shares trading on financial investment: An Applied in Iraq stock Exchange
...Show More Authors

 The research aims to identify the extent of the impact of non-Iraqi trading of shares in the Iraq Stock Exchange on the overall financial investment in the market size. And it imposes a search and no statistically significant relationship between variable trading non-Iraqis, the size and the total volume of the market and took the search Iraq Stock Exchange sample to search being the only private place to trade securities in Iraq for the period of 2009- 2015 in order to see if there is a positive impact on the size of trading non-Iraqis or not. Search and adopted the annual reports issued by the Iraq Stock Exchange the main conclusion are:

Having a positive effect on the size of the trading of non-Iraqis in the financial vo

... Show More
View Publication Preview PDF
Crossref