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The role of the integration of the knowledge economy and international accounting in achieving sustainable development
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     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.                                                                        

It is known that the decisions of foreign investment depends based on the information the International Accounting (minimum) of the information contained in the consolidated financial statements and information that takes into account the changes in the general price level ( inflation accounting ) and information on income tax in the state , which meant investing in , this means that the information accounting that are offered through the accounting systems of local applicable in each country according to the standards , rules and regulations for each state is unable to provide such  information , and thus become useless to the decisions of foreign investment , hence emerged the problem of basic research through the following question : is the information local accounting in each country are useful in making decisions of foreign investment to achieve sustainable economic and social development.                                                                                                          

Hence the need for an international accounting be able to provide accounting  information to meet the needs of decision makers who are in all over the world to make rational decisions , that will contribute to achieving sustainable development in the economic and social dimension.                                                          

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role & Mechanism of Market Makers in Iraqi Stock Market: "Proposal Frame"
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This researchable paper aims to focus of the role & mechanism of market makers in Iraqi stock market through analyzing its role in other Arabian as well as global stock ones, especially in current period through activate the use of bonds, shares, and trying to create a continued price balance. Then decreasing the opportunity having gaps between highest and lowest level without reasonable causes. In addition trying to deactivate the common decision without supported information. Moreover, this paper aims to explain the rules of increasing liquidity and having balance to lead the market into positive direction.  Thus, for achieving the above-mentioned requirements, such conditions should be underlined by market makers as well as t

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Publication Date
Mon Feb 13 2023
Journal Name
International Journal Of Professional Business Review
The Reality of Local Investment in Iraq and Prospects for its Development: a Case Study in the Baghdad Investment Commission
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Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for activating the roleof the regulators for the auditing professionin achieving quality audit: دراسة تطبيقية في الشركة العامة للصناعات النسيجية- واسط
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The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integr

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Pharmacy Education And Research
Ultra HPLC method development and validation for the determination of meclizine in pharmaceutical formulation
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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The development of Russian-Iraqi relations for the period (2011-2019)
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Receipt date: 12/28/2020 accepted date: 20/1/2021 Publication date: 12/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

Russia has emerged as a rising and influential power in the international arena, especially with Vladimir Putin's assumption of power and his desire for the rise of Russia and the end of the "unipolarism" represented by the hegemony of the United States of

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Publication Date
Tue Jan 09 2024
Journal Name
مجلة واسط للعلوم الریاضیة
The development of judo from a historical perspective (1880-1980)
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Judo has witnessed tremendous developments since its inception until the present day. It has been distinguished by its adaptation to the various challenges it has faced throughout the ages. Judo is one of the sports that have been affected by social, technological and cultural changes. These changes reflect its transformation from the traditional Japanese martial art to a global sport practiced. All over the world, therefore, studying the historical development of judo is important, as it provides valuable insights into the development of martial arts over a century, by studying the origins, principles and techniques of judo for the period (1880 - 1980), and also enables us to gain an understanding A deeper understanding of how the art form

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Phenomena of corruption and money laundering: and causes and risks and their role in the financing of terrorism in Iraq and finding ways of treatment
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Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Kufa For Chemical Sciences
Review Article: The Biochemical Role Of Environmental Pollution In The Etiology Of Endometriosis
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Endometriosis is an estrogen dependent inflammatory disorder plays a pivotal role in the reproductive system of the females which regarded as one of the most important gynecological disorders due to it is a key cause of infertility for women and also it has a remarkable impact on the women's life quality. Indeed, environmental pollution have an extremely importance in the etiology of endometriosis. Hence, the present article submits an abbreviated literature review to the biochemical role of environmental pollutants in the etiology and development of endometriosis. Anyway, this review article represented the major environmental pollutants: the organic pollutants of air, heavy metals, gaseous pollutants and the particulate matter. Th

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Cultural development throughout the ages
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Urbanization can not be seen as a modern phenomenon. It has led people to live and live in cities for thousands of years. It should be noted here that the oldest villages and large cities have emerged after the crystallization of civilization, that the emergence of cities was one of the phenomena of civilization. There is no doubt that the cities after the emergence has contributed to the development of civilization effective contribution. There has been a civilizational progress when the man practiced agriculture and used metal tools and invented the wheels and went to write in the New Stone Age. In this period, many changes in the field have taken place in economic, cultural and social life. In the economic and cultural aspect, this tr

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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