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jeasiq-642
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect negatively the volume of segment information disclosures in the annual reports of listed corporations on (ISX), and due to the fact that the Iraqi accounting rules did not specify the segment information disclosure items, rather merely put a general disclosure framework, making it difficult to measure the volume of disclosure in the Iraqi companies, We resort to design an index to measure the volume of segmental disclosures, in the light of the general framework provided by the Iraqi rules and relying on detailed items that required by IFRS 8.

The research carried out on a sample of annual financial reports for the year 2012 of 54 ISX listed corporations’. based on the measurement of the research  variables, diagnosis and testing of it, the research reached to several conclusions including an important role for the segment information in enhancing the quality of the accounting information contained in the financial reports Due to its fundamental and enhanced characteristics that contribute to raising the quality of accounting information and thus enhance the quality of financial reports. The research also found a significant deficiencies of the segment reporting requirements in the Iraqi accounting rules, and a low level of the disclosure of segment information in the researched corporations.

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Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
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The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلايا Enterococcus faecalis EM1 وتأثير العوامل البيئية المختلفة عليه ودوره في تلزن أنواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص  مع انواع من البكتريا السالبة لملون غرام تضمنت     Escherichia coli  و Klebsiella  pneumoniae  و Serratia

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
قيود الختام او حرود المتن دراسة تطبيقية بالاستناد على نماذج مختارة من المخطوطات الاسلامية من القرن(10-13هـ/ 16-19م) في المكتبة المركزية بأربيل:
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     Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
جهود جُهُودُ عُلَمَاءِ العِرَاقِ في تَدْوِينِ الف هَ ا رِسِ والكَ ش ا فَاتِ والمَ جَ ل تِ المعْ ن يةِ بال ت راثِ
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The scholars of Iraq in the modern and contemporary era have been interested in the definition of tremendous knowledge treasures left by the successive Iraqi civilizations on Mesopotamia and around the cities, through the census and extrapolation of manuscript heritage and even printed, they compiled indexes,evidence

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Teaching skills for Public and Private Schools’ Teachers: comparative study : Teaching skills for Public and Private Schools’ Teachers: comparative study
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Abstract:

The great expansion of teaching skills requires finding ways and methods to help teachers acquire experiences of all kinds. The researcher found in the subject of the teaching skills for teachers in public and private schools a fertile field for conducting a study that enables the measurement of these skills. Thus, the study aims to identify the skills of teaching lessons for teachers, the difference in teaching lesson skills for teachers according to the years of service, the differences in teaching lesson skills for teachers according to the specialized teachers and non-specialized teachers, the differences in teaching lesson skills for teachers according to the public and private school. The

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Advanced Intelligent Data Hiding Using Video Stego and Convolutional Neural Networks
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Steganography is a technique of concealing secret data within other quotidian files of the same or different types. Hiding data has been essential to digital information security. This work aims to design a stego method that can effectively hide a message inside the images of the video file.  In this work, a video steganography model has been proposed through training a model to hiding video (or images) within another video using convolutional neural networks (CNN). By using a CNN in this approach, two main goals can be achieved for any steganographic methods which are, increasing security (hardness to observed and broken by used steganalysis program), this was achieved in this work as the weights and architecture are randomized. Thus,

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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Publication Date
Wed Dec 28 2022
Journal Name
مجلة التربية الرياضية
إدارة درس التربية الرياضية لدى الطالب المطبق وفقا المهارات التدريسية من وجهة ً الهم نظر اعضاء هيأة التدريس في كلية التربية البدنية وعلوم الرياضة جامعة بغداد
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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
الإدراك الحسي الحركي لدى الطلبة المتفوقين والمتأخرين دراسيا في المدارس الإعدادية (بحث مستل من رسالة ماجستير بنفس العنوان / جامعة بغداد) كلية التربية للبنات 2009 م
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مشكلة البحث   The Problem of the Research

 

          يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال

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