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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
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
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In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Design of a Programmable System for Failure Modes and Effect Analysis of Steam-Power Plant Based on the Fault Tree Analysis
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In this paper, the system of the power plant has been investigated as a special type of industrial systems, which has a significant role in improving societies since the electrical energy has entered all kinds of industries, and it is considered as the artery of modern life.

   The aim of this research is to construct a programming system, which could be used to identify the most important failure modes that are occur in a steam type of power plants. Also the effects and reasons of each failure mode could be analyzed through the usage of this programming system reaching to the basic events (main reasons) that causing each failure mode. The construction of this system for FMEA is dependi

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Publication Date
Tue May 10 2022
Journal Name
Himalayan Journal Of Economics And Business Management
Information Systems Ethics and Its Role in Achieving Banking Discrimination Analytical Research in a Sample of Private Banks
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The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

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Publication Date
Thu Nov 19 2020
Journal Name
The Iraqi Journal For Information And Documentation Studies
The use of still and animated comics in providing user services in university information institutions: a field study
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Comics is a visual art (Still and motion pictures) it seeks to provide a Training courses are a series of intensive important educational and complementary programs, based on previous foundation experiences. Create to development the participants in aspects of specialization according to the requirements of the educational system to continue developing the previous scienti􀂡c and practical experiences. Personally, or adopted by the trainee institution, where the trainee gets a professional skill certi􀂡cate that contributes to the development his work.Development and Continuous Education Center (DCEC) at the University of Baghdad (UoBaghdad) is a center dedicated to continuing education courses in which the participant is awarded a cert

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the effect of labor productivity and capital on manufacturing industries in Iraq and some Arab countries for the period 1990-2000
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يلعب القطاع الصناعي التحويلي في أي قطر دوراً هاماً في تحقيق التنمية الصناعية، اذ تتحد تاثيراته فيها على طبيعة الدور المرسوم له وعلى مدى فاعلية هذا القطاع الحيوي الذي يعد اتجاه نحو التعاظم المضطرد لمستويات الانتاجية " Levels of productivity"والتنويع الانتاجي والتدفق المستمر للتجديد التكنولوجي من اهم دلائله.

ويعد مؤشر الانتاجية بصفة عامة وانتاجيتي العمل وراس المال بصفة خاصة من الم

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Social Responsibility on the Financial Performance of Banks: )Applied Research at the Bank of Baghdad)
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Investigation of surface area of lakes and marshes from satellite images by using remote sensing and geographic information system integration in Iraq
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Water level and distribution is very essential in almost all life aspects. Natural and artificial lakes represent a large percentage of these water bodies in Iraq. In this research the changes in water levels are observed by calculating the areas of five different lakes in five different regions and two different marshes in two different regions of the country, in a period of 12 years (2001 - 2012), archived remotely sensed images were used to determine surface areas around lakes and marshes in Iraq for the chosen years . Level of the lakes corresponding to satellite determined surface areas were retrieved from remotely sensed data .These data were collected to give explanations on lake level and surface area fluctuations. It is imp

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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS: INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS
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This study aimed to evaluate the occurrence of microbial contamination in food keeping freezers in some local markets in Baghdad city/ Iraq, as well as the contamination of the hands of workers in markets, and the possibility of contamination caused by the transport of food. 30 samples of snow ice found in food keeping freezers in local markets was randomly collected, and 30 swabs from workers hands were taken from the same markets at the same time. Microbiological examination of ice samples was conducted as well as the hands of workers’swabs, and the bacteria were isolated and diagnosed through microbiological and biochemical tests followed. Microbial test results showed some isolates of bacteria in ice samples obtained from food keep

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Effects of Anthracene Doping Ratio and UV Irradiation Time on Photo-Fries Rearrangement of Polycarbonate
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Thin films of pure polycarbonate (PC) with anthracene doping PC films for different doping ratios (10, 20, 30, 40, 50 and 60 ml) were prepared by using a casting method. The influence of anthracene doping ratio on photo-fries rearrangement of polycarbonate was systematic investigated. Furthermore, pure PC and anthracene doping PC films were irradiated via UV light at a wavelength (254 nm) for different periods (5, 240, 288, and 360 hrs). The photo-fries rearrangement occurring in pure PC and anthracene doping PC films were monitored using UV and FTIR spectroscopies. The photo-fries rearrangement leads to scission the carbonate linkage and formation phenylsalicylate and dihydroxybenzophenes. The result of the UV spectrum confirms disappea

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Scopus (3)
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