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Are flection Of Accounting for Contingent Assets, Liabilities and Provision on Faithful Representation Characteristic of Accounting Information
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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) listed company on the Iraq Stock Exchange and from all different sectors.                                                                                          

The research concluded that the measurement and disclosure of contingent assets, liabilities and provisions to achieve Faithful Representation characteristic of Accounting information and sub-characteristics relevant, as it ranged arithmetic mean of the results of testing president hypotheses and its subsidiaries between (19-20) is larger than the arithmetic mean premise of (15). The research recommended to the need for measurement and disclosure for contingent Assets and liabilities and provisions to different groups of users of financial information because of their impact on the credibility of that information, and thus influence the making economic decisions, Moreover need to Punish Companies Administrations That do not disclosure them for  the Responsible Authorities.          

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Organizational and behavioral determinants of health information system performance in Iraq
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Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Compatibility between leadership of empowerment and organizational learning abilities and their reflection on knowledge capital Applied research at Wasit University
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The current research aims at: - Identifying the role played by the leadership in empowerment and organizational learning abilities and their reflection on the knowledge capital, and the extent to which these concepts can be applied effectively at Wasit University. The problem of research .... In a series of questions: The most important is that the dimensions leadership empowerment and distance learning organizational capacity correlation relationship and impact and significant statistical significance with the capital knowledge.

     To understand the nature of the relationship and the impact between the variables, leadership was adopted by empowerment as the fir

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Potential Benefits of Ethanol extract of Anredera cordifolia for Antiobesity of High Fat diet-Induced Obesity in White Male Rat Wistar
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Obesity-related deaths continue to rise, and thus losing weight in overweight and obese patients is critical to prevent complications. Anredera cordifolia (Ten,) Steenis, species of succulent plant of the genus Basellaceae, is widely used in herbal medicine to decrease body weight. This study evaluated the potential benefits of Anredera cordifolia ethanol extract to reduce body weight in high-fat diet-induced obesity rat model. This was an experimental with post-test only control group design study involving 36 obese rats. They were divided into two groups: three control groups (K1, K2, K3) and three treatment groups (P1, P2, P3). All the groups were induced with high-fat diet, except K1 control group that received a standard di

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the community participation in enhancing organizational excellence
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The research aims to identify the role of community participation in achieving organizational distinction in the Dhulia's municipality, which is one of the formations of the Ministry of Construction, Housing, Municipalities and Public Works in Salah al-Din Governorate, which is one of the service organizations that have a fundamental role in providing service to the community, which has faced many administrative challenges and many problems caused by the rapid and continuous changes in the environment, therefore modern management concepts must be adopted, such as community participation and the knowledge of its role To achieve its goals, which helps it in facing changes as well as achieving organizational excelle

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Arab political systems: the problems of politics and governance Entrance
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Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The possibility of adopting a market approach to measure the fair value of biological assets in Iraq: (Applied study in Middle East Fish Production and Marketing Company)
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The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

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Publication Date
Sat Feb 22 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of time management on the performance of the functional business: Survey study at Al Salam General Company for Communications and Information Technology
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The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

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Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using of costs based on activity that focused on performance in Reduce Costs and their reflection to improve competitive advantage: An applied research in wasitTextile and Knitting factory
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The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Study of Feminist Stylistic Analysis of Language Issues of Gender Representation in Selected Literary text
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Stylistics is the analysis of the language of literary texts integrated within  various approaches to create a framework of different devices that describe and distinct a particular work. Therefore, feminist stylistics relied on theories of feminist criticism tries to present a counter- image of a woman both in language use and society, to draw attention , raise awareness and change ways that gender represents. Feminist stylistic analysis is related not only to describe sexism in a text, but also to analyze the way that point of view, agency, metaphor, and transitivity choices are  unanticipatedly and carefully connected to issues of gender(Mills,1995:1)            &nb

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in allocating common costs in the gas industry and its reflection on the company's performance: Applied Research in North Gas Company
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The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

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